Arkansas state income tax — ITIN filer guide

Arkansas uses a graduated income tax from 2% to 3.9% (tax year 2026), administered by the Arkansas Department of Finance and Administration. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

GRADUATED: 2% – 3.9% · 2 brackets

  • State return form: Form AR1000F
  • Deadline (tax year 2026): April 15, 2027 (federal or state extension moves filing to November 15 — unusually long; payment still due April 15)
  • Who must file: Single full-year resident: gross income of $14,644 or more (TY2025, AR1000F instructions)
  • State sales tax: 6.5%
  • Special regime: Separate rate tables apply for filers with income of roughly $92,300 or less (2025 figure); top 3.9% rate reached at low income levels

Arkansas refund timing

State tax agency

  • Arkansas Department of Finance and Administration — dfa.arkansas.gov
  • Phone: (501) 682-1100
  • Free filing option: Arkansas FreeFile Program for individual income tax (vendor-based, via DFA). IRS Direct File discontinued nationwide for the 2026 season.

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Arkansas state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to Form AR1000F
  3. Apply state-specific deductions and credits
  4. E-file — Arkansas FreeFile Program for individual income tax (vendor-based, via DFA). IRS Direct File discontinued nationwide for the 2026 season.
  5. Or visit a VITA site for free in-person preparation

Arkansas state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Arkansas has no state earned income tax credit (EITC). The federal EITC requires a valid SSN — ITIN filers cannot claim it in any state.

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Arkansas Department of Finance and Administration.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.