Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-435 - NONRESIDENTS OR PART-YEAR RESIDENTS
Rule 1.26-51-435(a)&(b) - Computing Taxable Income
Universal Citation: AR Admin Rules 1.26-51-435(a)&(b)
Current through Register Vol. 49, No. 9, September, 2024
Nonresidents or part-year residents of Arkansas shall compute their taxable income as if all their income was earned in Arkansas, despite the fact that a portion of their income may have been earned in another state or foreign country. Nonresident or part-year residents of Arkansas shall use Arkansas income tax rates to compute their Arkansas tax liability on their taxable income. The computed tax liability is then prorated to Arkansas based on a percentage calculated according to 1. 26-51-435(d).
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