Fill Your Arkansas Border City Form Fill Out Form Online

Fill Your Arkansas Border City Form

The Arkansas Border City form is a specific tax exemption available to residents of Texarkana, Arkansas, and Texarkana, Texas. This exemption allows eligible individuals to avoid Arkansas income tax on income earned within the city limits of Texarkana. However, to successfully claim this exemption, certain conditions must be met, including proper filing and documentation.

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Dos and Don'ts

When filling out the Arkansas Border City form, keep these important tips in mind:

  • Do use your street address. Ensure you provide your street address in Texarkana, Arkansas or Texarkana, Texas. Using a Post Office Box or Rural Route will lead to disqualification of the exemption.
  • Do attach necessary documents. If claiming an exemption for W-2 income, include the W-2 and Form AR-TX from your employer.
  • Don't ignore other income sources. Remember to report all your income from various sources on your Arkansas return, even if some of it is exempt.
  • Don't forget adjustments. If you have eligible income, make sure to claim the exemption as an adjustment on Form AR1000ADJ.

Important Details about Arkansas Border City

What is the Arkansas Border City exemption?

The Arkansas Border City exemption allows residents of Texarkana, Arkansas, and Texarkana, Texas, to exclude certain income from Arkansas state income tax. If you live in either city and earn income there, that income is exempt from taxation in Arkansas. However, any income earned from other Arkansas sources is still subject to tax.

Who qualifies for the exemption?

To qualify for the Arkansas Border City exemption, you must meet the following conditions:

  1. You must file your tax return using your physical street address in either Texarkana, Arkansas, or Texarkana, Texas. Using a Post Office Box or Rural Route will disqualify you from claiming this exemption.
  2. If you are claiming an exemption for income reported on a W-2 form, you must attach both the W-2 and the Form AR-TX provided by your employer. This form is not necessary for non-wage income, such as interest or dividends.
  3. You must file an Arkansas tax return and report all your income from all sources. You can claim the exemption for eligible income as an adjustment on Form AR1000ADJ.

What types of income are exempt under this form?

Income earned by residents of Texarkana, Arkansas, or Texarkana, Texas, from work performed in the city of Texarkana, Arkansas, is exempt from Arkansas income tax. This includes wages, salaries, and other compensation reported on W-2 forms. However, income from other Arkansas sources, such as rental income or business profits, is still taxable.

What should I do if I have non-wage income?

If you have non-wage income, such as interest, dividends, or income from self-employment, you do not need to attach the AR-TX form. However, you may be required to provide additional information for verification if you wish to claim an adjustment for this type of income. It’s important to ensure all your income is reported accurately on your Arkansas return.

How do I claim the exemption on my tax return?

To claim the Arkansas Border City exemption, you will need to file an Arkansas tax return and report your total income from all sources. After reporting your income, you can claim the exemption for eligible income by making an adjustment on Form AR1000ADJ. Be sure to include all necessary documentation, such as W-2 forms and the AR-TX form, if applicable, to support your claim.

Example - Arkansas Border City Form

Subject 302

Border City Exemption (Texarkana – Arkansas and Texas)

If you were a resident of Texarkana, Arkansas, the income you earned is exempt from Arkansas income tax.

If you were a resident of Texarkana, Texas, the income you earned working in the city of Texarkana, Arkansas is exempt from Arkansas Income Tax. Any other income you earned from Arkansas sources is taxable to Arkansas.

To claim this exemption, you must meet the following conditions:

1)You must file using your street address within the city limits of either Texarkana, Arkansas or Texarkana, Texas. If you use a Post Office Box or Rural Route this exemption will be disallowed.

2)If you are claiming an exemption for income from a W-2 form, you must attach the W-2 and the Form AR-TX supplied by your employer. The AR-TX is not required for non-wage income such as interest, dividends, Schedule C, Schedule F, Schedule E, or retirement. Additional information may be required for verification if an adjustment for these types of income is allowed.

3)You must file an Arkansas return and report your total income from all sources. You may claim the exemption for eligible income as an adjustment on Form AR1000ADJ.

NOTE: The AR4EC is the form you supply your employer, so they know to issue you an AR-TX form. This is not the form you send with your return.

Revised 3/17/2023