Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-801 - RETURNS BY INDIVIDUALS
Rule 2.26-51-801(a) - Filing Status "4" - Married Filing Separately on the Same Return

Married taxpayers who both have a net taxable income for the tax year may find that this method of tax computation will provide the greatest reduction in their tax liability over any other filing statuses that are available. The net result will be either a combined refund or a combined tax due. If there is tax due, both spouses will be considered jointly liable for it even though they are filing separately.