@FI60 it appears that Arkansas wants a nonresident to file if they have any taxable income from Arkansas sources.
In order to determine that, a nonresident would need to complete the return, allocate the Arkansas income to Arkansas, determine if there are any prorated deductions and see where that comes out. There is a specific form that nonresidents must complete and they must attach a copy of their federal tax return.
Most resident states, Georgia in your case, provide for a credit for taxes paid to other states. This, in most cases, avoids the double tax issue you are concerned about.
Since you have not filed in past years, the statute of limitations in Arkansas has never started. Depending on what the income level is in Arkansas, this may be an issue.
I would advise you to consult with a tax professional to assess your exposure. This individual could request a voluntary disclosure with Arkansas before you actually file. This may minimize any penalties. I would not suggest you start filing in Arkansas until you discuss this matter with a tax professional. Sometimes states only allow for voluntary disclosure if the taxpayer has not filed any returns.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
