Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-504 - INCOME FROM SOURCES OUTSIDE ARKANSAS
Rule 1.26-51-504(b) - Prerequisites to Claiming the Credit
Universal Citation: AR Admin Rules 1.26-51-504(b)
Current through Register Vol. 49, No. 9, September, 2024
Before a resident of Arkansas may properly claim a credit for income tax paid to another state or territory, he or she shall include with their Arkansas income tax return the following information:
1. The amount of income tax owed to any other state or territory; and
2. If so requested by the Department's Individual Income Tax Section, information which shows in detail the amount of gross and net income derived by the Arkansas resident from sources outside the State of Arkansas.
Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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