Arkansas tax residency rules
Threshold: 183 days · Days + Abode · Calendar year (Jan 1 – Dec 31)
Rules tracked by Tax Days
AR Statutory Residency
- Type
- Days + Abode
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Statutory resident if you spend more than the threshold days AND maintain a permanent place of abode in the jurisdiction.
Generally, if you keep a permanent place of abode in Arkansas and spend more than six months (about 183 days) of the year in the state, Arkansas treats you as a resident. The statute is written in months, so the day figure is approximate.
AR DomicileInformational
- Type
- Facts & Circumstances
- Threshold
- No fixed threshold
- Period
- Calendar year (Jan 1 – Dec 31)
Residency determined by examining the totality of your connections, home, family, business, social ties, time spent. No fixed day threshold.
Generally, if Arkansas is your domicile, the permanent home established by your presence and intent, you are taxed as a resident regardless of days.
Arkansas tax residency, FAQ
How many days can I spend in Arkansas before becoming a tax resident?
Generally, spending more than 183 days in Arkansas during a calendar year can make you a tax resident, provided you also maintain a permanent place of abode there. Generally, if you keep a permanent place of abode in Arkansas and spend more than six months (about 183 days) of the year in the state, Arkansas treats you as a resident. The statute is written in months, so the day figure is approximate.
How does Arkansas count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Arkansas use?
Arkansas measures residency over calendar year (jan 1 – dec 31).
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