I live in Kentucky and received Arkansas unemployment last year Do I have to file Arkansas income tax?

[wzardrelle]

I drew unemployment in Arkansas where I resided until I obtained job in Kentucky.

[DanielV01 · Accepted solution]

No.  Generally speaking, unemployment income is taxed only in the state where you are living in when you receive it.  In this case, you wouldn't have been taxed in Arkansas for the unemployment regardless because Arkansas does not tax unemployment in 2017.  (They will for 2018, however).  Nevertheless, all of your income is taxable in your resident state of KY.  But you won't file anything to AR on this income.