Live in Arkansas, work in Tennessee
Your work state has no tax on wages, so you pay only your home state.
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)
- Tennessee: Tennessee Department of Revenue (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 Tennessee. 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 Tennessee: about $3,687 on $100,000 of wages.
Your work state has no tax on wages, so you pay only your home state.
Tax guide and official sources: live in Arkansas, work in Tennessee
Official agency starting points: Arkansas tax agency (opens in new tab) · Tennessee 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 | Tennessee work state | Arkansas home state |
|---|---|---|
| Tax before the modeled other-state credit | $0 | $3,687 |
| Modeled other-state credit subtracted | $0 | $0 |
| Tax after that credit | $0 | $3,687 |
Total: $0 + $3,687 = $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.
No other-state credit is subtracted in this selected scenario. 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 TN | To AR | Modeled total | If you worked in AR |
|---|---|---|---|---|
| $50,000 | $0 | $1,415 | $1,415 | $1,415 |
| $75,000 | $0 | $2,390 | $2,390 | $2,390 |
| $100,000 | $0 | $3,687 | $3,687 | $3,687 |
| $150,000 | $0 | $5,637 | $5,637 | $5,637 |
| $250,000 | $0 | $9,537 | $9,537 | $9,537 |
Single filer, all wages earned in Tennessee, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Make sure your employer withholds Arkansas tax, since nothing is withheld for Tennessee.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay Tennessee income tax if I live in Arkansas?
No. Your work state has no tax on wages, so you pay only your home state.
Do I have to file taxes in both Arkansas and Tennessee?
Usually you file only one state return (a resident return in Arkansas), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
No. Tennessee doesn't tax these wages at the state level; the modeled Arkansas tax is about $3,687 on $100,000. Local taxes need a separate check.
Related
- Live in Tennessee, work in Arkansas
- Moving from Arkansas to Tennessee
- Moving from Tennessee to Arkansas
- Live in Arkansas, work in Louisiana
- Live in Arkansas, work in Missouri
- Live in Arkansas, work in Mississippi
- Live in Arkansas, work in Oklahoma
- 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.