Hello,

Thank you in advance for answering my question.  If I work in Texas
(Texarkana, TX), but live in Arkansas (NOT in Texarkana, AR), do I
have to pay Arkansas state income tax?  Or do I not have to pay income
taxes since Texas is a no-income tax state?

Hello,

Yes, you have to pay income tax. According to the state government:

"Any income you earn while not a resident of Texarkana, Arkansas, is taxable."

Source: Arkansas Department of Finance and Administration, "Border
exemption -- Texarkana, AR and TX,"
http://www.arkansas.gov/dfa/taxes/ind_tax/faq/402.pdf.

Arkansas' tax laws say you have to pay taxes on all otherwise
non-exempt income, no matter where that money is earned. If you pay
income taxes in another state, you can get a credit for them, but
since you don't have income tax withheld in Texas, you have to pay
Arkansas income tax on your earnings.

See: Arkansas Code Title 26, Chapter 51; ADFA, "Individual Income Tax
Regulations," http://www.state.ar.us/dfa/taxes/ind_tax/individual_income_tax_regulations.pdf.

I hope this answer satisfies your needs. If not, please request clarification.

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