The mailing address to send your Arkansas state income tax return (Form AR1000F or Form AR1000NR) will depend on whether you are enclosing a tax payment with the return (Tax Due Return), you are expecting a tax refund (Refund Return) or not paying any tax or expecting any refund (No Tax Due/Refund Return) - please see mailing addresses below:
TAX DUE RETURN:
Arkansas State Income Tax
P.O. Box 2144
Little Rock, AR 72203-2144
REFUND RETURN:
Arkansas State Income Tax
P.O. Box 1000
Little Rock, AR 72203-1000
NO TAX DUE/REFUND RETURN:
Arkansas State Income Tax
P.O. Box 8026
Little Rock, AR 72203-8026
Here is a link to the instructions to Arkansas Forms AR1000F and AR1000NR:
http://www.dfa.arkansas.gov/offices/incomeTax/individual/Documents/LongBookwTaxTables_2016.pdf