A nonresident individual, partnership, trust or estate who earns income from property (real property or tangible personal property) located within Arkansas or from a business, trade or occupation carried on within Arkansas shall pay Arkansas income tax at the rates set forth in ACA 26-51-201.

Income derived by a nonresident from intangible personal property located within Arkansas is not subject to Arkansas income tax. For example, the interest income earned on a savings account with a bank located in Arkansas by a nonresident account holder would not be subject to Arkansas income tax.

A nonresident who earns income attributable to Arkansas must timely file an Arkansas income tax return and remit with the return the full amount of Arkansas income tax due. The filing of an Arkansas income tax return and the payment of Arkansas income tax by a nonresident shall be done without regard to the income tax laws of the nonresident's resident state.

A nonresident beneficiary of a trust or estate administered by a resident trustee, executor or administrator shall not be subject to Arkansas income tax unless the beneficiary's income has been derived by the trust or estate from:

Where a nonresident individual is paid a salary, lump sum payment or some other form of payment which encompasses work performed both inside and outside of Arkansas, Arkansas income tax should be paid only on that portion of the individual's income that can be reasonably allocated to work performed in Arkansas.