Tax liability, in this instance, is the amount that you owed in Arkansas state taxes.
That amount would be found on line 33 of the 2019 Arkansas Individual Income Tax Return.
In order to avoid the Arkansas underpayment penalty, you must meet ONE of the following requirements regardless of whether there is a balance due on the AR return:
- Your current year withholding must equal at least 90% of the current year Arkansas state tax liability, or
- Your current year withholding must equal at least 100% of the previous year tax liability.
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