AR1000NR: Part Year or Non-Resident Individual Income Tax Return (2025)
Arkansas · Arkansas DFA · Used for tax years 2025
Form AR1000NR is the 2025 Arkansas individual income tax return for nonresidents and part-year residents. It reports income, including Arkansas income, deductions, credits and payments to calculate Arkansas tax and any refund or amount due.
Who files this form
The 2025 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 deciding whether you must file.
What you'll need
Attach pages 1 and 2 of your federal return. Depending on the income, deductions, credits, or payments you report, the form also calls for:
- Income records: W-2s and applicable 1099-Rs. For Arkansas tax withheld, attach the applicable W-2, W-2G, 1099-R, 1099-PT, or AR-K1 copies.
- Federal schedules: Schedule C for business income, Schedule D for capital gains or losses, Schedule E for rents and other listed income, and Schedule F for farm income.
- Arkansas income and deduction forms: AR4 if interest income or dividend income is over $1,500; AR-OI for other income or depreciation differences; AR1000ADJ for adjustments; and AR3 for itemized deductions.
- Tax and credit forms: AR1000TD for lump-sum distribution averaging, AR2441 for the child care credit, AR1000TC for other credits, and both AR1000EC and AR2441 for the early childhood program entry.
- Other applicable attachments: AR1000CO for check-off contributions and AR2210 or AR2210A for the underpayment penalty entry.
If requesting direct deposit, have your bank routing and account numbers ready.
How to file
Complete and sign the return, and include the required attachments. Use the mailing address printed for your return type.
Refund returns:
Arkansas State Income Tax
P.O. Box 1000
Little Rock, AR 72203-1000
Tax due or no tax returns:
Arkansas State Income Tax
P.O. Box 2144
Little Rock, AR 72203-2144
Online payment: The form directs taxpayers to Arkansas Taxpayer Access Point (ATAP) at www.atap.arkansas.gov to make payments and manage their accounts. ATAP is available 24 hours.
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 you are filing an amended return.
- Check the extension box if you filed a state extension or an automatic federal extension.
- Do not request direct deposit to a non-U.S. bank. The form allows direct deposit to U.S. banks only and asks you to check a box if either deposit will ultimately be placed in a foreign account.
- Sign the return in the signature area.
Questions people ask
Can married spouses file separately on the same return?
Yes. Filing status 4 is “Married filing separately on the same return.” Column B on page 2 is for the spouse’s income under status 4 only.
How are personal tax credits calculated on the form?
Line 7A multiplies the number of checked personal-credit boxes by $29. Line 7B multiplies the number of dependents by $29. Add those amounts on line 7C and enter the total on line 34.
Can I split my direct deposit between two accounts?
The form provides spaces for two accounts, with routing numbers, account numbers, checking or savings selections, and a deposit amount 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 lets you enter an amount to apply to 2026 estimated tax. That amount, along with any check-off contributions on line 49, is subtracted from your overpayment to calculate the refund on line 50.