Arkansas Non-Resident Taxes
You are considered a nonresident if you are legal resident of another state.
A part year resident is required to report income from Arkansas sources and required to file tax return irrespective of their marital status, filing status, or income.
Forms
You must use form 40NR to file tax return.
Reference
Part Year Resident
You are a part-year resident if you moved to Arkansas and became a resident during the tax year or you moved out of Arkansas and became a resident of another state.
A nonresident is required to report income from Arkansas sources and required to file tax return irrespective of their marital status, filing status, or income.
Forms
You must use form 40NR to file tax return.
Reference