AR1000NR: Part Year or Non-Resident Individual Income Tax Return (2024)
Arkansas · Arkansas DFA · Used for tax years 2024
Form AR1000NR is the 2024 Arkansas individual income tax return for nonresidents and part-year residents. It reports income, including Arkansas income, adjustments, deductions, credits and payments to calculate apportioned tax liability and any refund or amount due.
Who files this form
The 2024 Arkansas AR1000NR is for nonresidents and part-year residents filing an Arkansas individual income tax return.
The form asks nonresidents to list their state of residence and part-year residents to enter the dates they lived in Arkansas. The supplied text does not state income thresholds or other rules for determining whether you must file.
What you'll need
Attach pages 1 and 2 of your federal return. Other attachments depend on the income, deductions, credits, and payments you report:
- Wages and withholding: W-2s. For Arkansas income tax withheld, attach applicable copies of W-2, 1099R, W2-G, 1099-PT, and/or AR-K1.
- Retirement income: Attach the 1099Rs requested for IRA distributions, taxable annuities, and employer pension plans.
- Interest or dividends: Attach AR4 if the interest income or dividend income you report is over $1,500.
- Business, investment, rental, or farm income: Attach the applicable federal Schedule C, D, E, or F. For other income or depreciation differences, attach AR-OI.
- Adjustments and deductions: Attach AR1000ADJ for adjustments and AR3 for itemized deductions.
- Credits: Attach AR2441 for the child care credit, AR1000TC for other credits, and AR1000EC plus AR2441 for the early childhood program credit.
- Other applicable items: The form requests AR1000TD for lump-sum distribution averaging, AR1000CO for check-off contributions, and AR2210 or AR2210A for the underpayment penalty calculation.
Have Social Security numbers and dependent information ready. If requesting direct deposit, provide routing and account numbers and identify each account as checking or savings.
How to file
Complete the return, attach the required documents, and sign in the signature area. The form includes signature lines for you and your spouse.
Mail a return showing a refund to:
Arkansas State Income Tax
P.O. Box 1000
Little Rock, AR 72203-1000
Mail a return showing tax due or no tax, with any payment, to:
Arkansas State Income Tax
P.O. Box 2144
Little Rock, AR 72203-2144
Online payments: The form lists Arkansas Taxpayer Access Point (ATAP) for making payments and managing your account online. ATAP is available 24 hours. The supplied text does not give e-filing instructions.
Common mistakes
- Do not forget to attach pages 1 and 2 of your federal return.
- Do not list yourself or your spouse as a dependent.
- Round all amounts to whole dollars.
- Select only one tax table on line 26.
- Check the amended-return box if this is an amended return. Lines 42 and 45 are for amended returns only.
- Check the extension box if you filed a state extension or an automatic federal extension.
- Direct deposit is allowed only to U.S. banks. Check the box if either deposit will ultimately be placed in a foreign account.
- Remember to sign the return.
Questions people ask
Can I split my refund between two accounts?
The form provides spaces for two direct deposits, including the amount, routing number, account number, and account type for each. Direct deposit is allowed only to U.S. banks.
Can I apply an overpayment to next year's estimated tax?
Yes. Line 48 of the 2024 return lets you enter an amount to apply to 2025 estimated tax.
Where do I claim the Individuals with Developmental Disabilities Credit?
The form says this credit, identified as AR1000-DD and formerly AR1000RC5, is now on Form AR1000TC.
Can I request a paper Form 1099-G for next year?
Yes. Check the box on page 1 asking for a paper Form 1099-G to be mailed to you next year.