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 (HOR) and you are stationed outside the State of Arkansas, you are still required to file an AR1000 reporting all of your income, including U.S. Military Compensation.
If you are stationed in Arkansas and your Home of Record is another state, Arkansas does not tax your U.S. Military Compensation. U.S. Military Compensation includes wages received from the Army, Navy, Air Force, Marine Corps, Coast Guard, National Guard, Reserve Units, and the U.S. Public Health Service.
Arkansas does tax income from Arkansas sources received by you or your spouse while you are stationed in Arkansas, including pay from non-appropriated funds; (i.e., exchange, clubs, commissary, etc). This Arkansas income must be listed in Column C of Form AR1000NR and taxed based upon your Arkansas percentage of your total tax liability.
Complete information is available in Instructions for AR1000 and AR1000NR at Arkansas Office of Tax Administration web site.