Full Year Resident
You are a full year resident if you lived or maintained a domicile (home) in Arkansas during the year.
You are a nonresident if you did not make a domicile (home) in Arkansas during the year.
You are a part-year resident if your home was in Arkansas during part of the year and you moved out to establish a new home in other state.
If Arkansas is your Home of Record and you are stationed outside of Arkansas, you are still required to file an AR1000F reporting all of your income, including U.S. active duty military compensation. However, active duty military compensation is exempt from Arkansas tax beginning in tax year 2014. (If you are stationed in Arkansas and your Home of Record is another state, Arkansas does not tax your U.S. active duty military compensation.) U.S. active duty military compensation includes wages received by members of the Army, Navy, Air Force, Marine Corps, Coast Guard, National Guard, and Reserve Units
Complete information is available in Instructions for AR1000 and AR1000NR at Arkansas Office of Tax Administration web site.