Commuter taxes 2026

Live in Arkansas, work in Mississippi

No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.

State income tax: $3,687 a year

Living in Arkansas and working in Mississippi, you'd pay about $3,687 in state income tax on $100,000 of wages.

No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.

Tax to Mississippi
$3,268
nonresident
Tax to Arkansas
$419
resident, after credit
Total state tax
$3,687
State returns to file
2

State tax at different salaries

WagesTo MSTo ARTotalIf you worked in AR
$50,000$1,268$147$1,415$1,415
$75,000$2,268$122$2,390$2,390
$100,000$3,268$419$3,687$3,687
$150,000$5,268$369$5,637$5,637
$250,000$9,268$269$9,537$9,537

Single filer, all wages earned in Mississippi, 2026 state tax rules, standard deductions. Local income taxes not included.

What to do

Frequently asked questions

Do I pay Mississippi income tax if I live in Arkansas?

Yes. Mississippi taxes wages earned there by nonresidents. On $100,000 that's about $3,268.

Do I have to file taxes in both Arkansas and Mississippi?

Usually yes: a nonresident return in Mississippi and a resident return in Arkansas, where you claim a credit for the tax paid to Mississippi. File the Mississippi return first.

Will I be taxed twice?

Not on the same state-level wages. Arkansas credits the tax you pay Mississippi, 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

Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.