Live in Arkansas, work in Louisiana
Without wage reciprocity, the work state may tax wages earned there. Your home state generally offers a limited credit for eligible tax paid on the same income. Filing requirements, credit limits and local taxes need a separate check.
Official tax guidance for both states
Check withholding, filing requirements and current forms with each state's tax agency.
- Arkansas: Arkansas Department of Finance & Administration (opens in new tab)
- Louisiana: Louisiana Department of Revenue - Business (opens in new tab)
Agency directory checked 2026-10-01 against the IRS state-government directory. This verifies the agency links, not an individual tax result. Use forms for the year you are filing.
Before you use this estimate
This model assumes a full-year resident of Arkansas, ordinary employee wages and all workdays physically in Louisiana. Check exemption eligibility before treating a work-state amount of $0 as your own result. Withholding is a prepayment, not final tax liability. Other income, a move during the year, remote work and separate local taxes or credits can change the result.
State income tax: $3,687 a year
Modeled annual state income tax for living in Arkansas and working in Louisiana: about $3,687 on $100,000 of wages.
Without wage reciprocity, the work state may tax wages earned there. Your home state generally offers a limited credit for eligible tax paid on the same income. Filing requirements, credit limits and local taxes need a separate check.
Tax guide and official sources: live in Arkansas, work in Louisiana
Official agency starting points: Arkansas tax agency (opens in new tab) · Louisiana tax agency (opens in new tab). These directory links identify the selected states' agencies, not your filing obligations. Check their individual-tax guidance and forms for the year you are filing.
This is the usual filing pattern, not a determination that you must file. Filing thresholds, age or dependent status, other income and withholding refunds can change which returns you need.
How this $100,000 estimate adds up
These steps follow the selected home, work state, salary and filing status. They reconcile the model's annual liability, not the amounts withheld from your paycheck.
| Step | Louisiana work state | Arkansas home state |
|---|---|---|
| Tax before the modeled other-state credit | $2,615 | $3,687 |
| Modeled other-state credit subtracted | $0 | $2,615 |
| Tax after that credit | $2,615 | $1,072 |
Total: $2,615 + $1,072 = $3,687 a year. Amounts are rounded for display. Work-state wage exemptions, when applicable, are already reflected in the first row; they are not an other-state credit.
The modeled credit is applied in Arkansas, the home state. Actual eligibility and credit limits require the state instructions. Included county components stay in these amounts; excluded local taxes and credits stay excluded. Federal income tax, payroll programs and refund eligibility are outside this reconciliation.
State tax at different salaries
| Wages | To LA | To AR | Modeled total | If you worked in AR |
|---|---|---|---|---|
| $50,000 | $1,115 | $300 | $1,415 | $1,415 |
| $75,000 | $1,865 | $525 | $2,390 | $2,390 |
| $100,000 | $2,615 | $1,072 | $3,687 | $3,687 |
| $150,000 | $4,115 | $1,522 | $5,637 | $5,637 |
| $250,000 | $7,115 | $2,422 | $9,537 | $9,537 |
Single filer, all wages earned in Louisiana, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Louisiana tax. If Arkansas's tax is higher, withhold the difference for Arkansas too (or make estimated payments) to avoid an underpayment penalty.
- File the Louisiana nonresident return first, then claim the credit for taxes paid to another state on your Arkansas resident return.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay Louisiana income tax if I live in Arkansas?
Yes. Louisiana taxes wages earned there by nonresidents. On $100,000 that's about $2,615.
Do I have to file taxes in both Arkansas and Louisiana?
Usually yes: a nonresident return in Louisiana and a resident return in Arkansas, where you claim a credit for the tax paid to Louisiana. File the Louisiana return first.
Will I be taxed twice?
The modeled state credit reduces overlap on eligible wages; separate local taxes or sourcing differences can still leave additional tax. Arkansas credits the tax you pay Louisiana, so your total is about $3,687 on $100,000, compared with $3,687 if you also worked in Arkansas. Local city or county taxes may still apply.
Related
- Live in Louisiana, work in Arkansas
- Moving from Arkansas to Louisiana
- Moving from Louisiana to Arkansas
- Live in Arkansas, work in Missouri
- Live in Arkansas, work in Mississippi
- Live in Arkansas, work in Oklahoma
- Live in Arkansas, work in Tennessee
- Live in Arkansas, work in Texas
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.