I think you are asking about filing requirements for Arkansas...
Whether or not you have to file a tax return depends on your filing status and gross income.
Full-year residents of Arkansas must file a tax return if:
• Single, and gross income was at least $11,592
or
• Head of household with:
1 or no dependent, and gross income was at least $16,480
2 or more dependents, and gross income was at least $19,645
or
• Married filing a joint return with:
1 or no dependent, and gross income was at least $19,548
2 or more dependents, and gross income was at least $23,526
or
• Married filing separately, same or different returns, and gross income was at least $3,999
or
• Qualifying widow or widower (widowed in 2012 or 2013, and not remarried in 2014) with:
1 or no dependent, and gross income was at least $16,480
2 or more dependents, and gross income was at least $19,645
Non-residents or part-year residents who received income from Arkansas sources must file an
Arkansas Form AR1000NR regardless of the amount of income received.
Please comment if you have other questions...
http://www.dfa.arkansas.gov/offices/incomeTax/individual/Pages/FAQs.aspx
