Will be able to be considered an AR resident even if all our income is from MS?
Your residency is not determined by your income source. There are two scenarios under which you would become a resident of Arkansas for tax purposes:
1. You literally move from MS to AR. This means that you abandon your domicile (your main, primary home) in Mississippi and re-establish it in Arkansas. In this scenario you become an AR resident on day one - the day that you begin living in AR with the intent of AR being your new domicile.
2. You keep your domicile in MS, but you maintain a place of abode in AR and spend more than 6 months of the tax year in AR. The six months do not have to be contiguous. In this scenario you would be both a domiciliary resident of MS and a statutory resident of AR.
A resident of MS has no tax obligation to AR unless: 1) they become a domiciliary or statutory resident of AR; OR 2) they have AR-source income
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
