I worked overseas, I live in Arkansas. Do I need to pay State Taxes for Arkansas

[Imelda · Accepted solution]

If a person has a permanent residence or dwelling place in AR and intends to return to it after leaving , that person is considered an AR resident for state tax purposes. Residents are taxed on income from all sources.

Individuals not domiciled in AR are taxed on income from AR sources.  After the tax is computed on total income, it must be pro-rated  to determine the amount of liability apportioned to AR.