Whether or not you have to file a tax return depends on your filing status, age, and gross income. The situations you are about to see are requirements for filing for individuals who are full year residents of Arkansas. You will see the filing status, age, and amount of gross income that would require you to file. You must file a tax return if you are:
Single (Including divorced Single or legally separated) with income of $12,260 or more
Head of Household with 1 or no dependents and income of at least $17,431
Head of Household with 2 or more dependents and income of at leaast $20,778
Married Filing Joint with 1 or no dependents and minimum income of $20,675
Married Filing Joint with 2 or more dependents and income of $24,883 or more
Married Filing Separately with gross income of $5,099 or more
Widowed in 2016 or 2017 Qualifying Widow(er), not remarried in 2018 with 1 or no dependents $17,431,
Qualifying Widow(er) with 2 or more dependents $20,778
Nonresidents or Part-Year Residents who received income from Arkansas sources must file an Arkansas form AR1000NR, regardless of the amount of income received.
If you have a tax due, you must file a return, even if your income was less than the amount stated as your filing requirement. Even if you do not meet any of the requirements mentioned above, you should still file a return if you are due a refund.