Live in Mississippi, work in Arkansas
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 Mississippi and working in Arkansas, you'd pay about $3,687 in state income tax on $100,000 of wages, $419 more than if you worked 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 tax at different salaries
| Wages | To AR | To MS | Total | If you worked in MS |
|---|---|---|---|---|
| $50,000 | $1,415 | $0 | $1,415 | $1,268 |
| $75,000 | $2,390 | $0 | $2,390 | $2,268 |
| $100,000 | $3,687 | $0 | $3,687 | $3,268 |
| $150,000 | $5,637 | $0 | $5,637 | $5,268 |
| $250,000 | $9,537 | $0 | $9,537 | $9,268 |
Single filer, all wages earned in Arkansas, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Arkansas tax. If Mississippi's tax is higher, withhold the difference for Mississippi too (or make estimated payments) to avoid an underpayment penalty.
- File the Arkansas nonresident return first, then claim the credit for taxes paid to another state on your Mississippi 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 Arkansas income tax if I live in Mississippi?
Yes. Arkansas taxes wages earned there by nonresidents. On $100,000 that's about $3,687.
Do I have to file taxes in both Mississippi and Arkansas?
Usually yes: a nonresident return in Arkansas and a resident return in Mississippi, where you claim a credit for the tax paid to Arkansas. File the Arkansas return first.
Will I be taxed twice?
Not on the same state-level wages. Mississippi credits the tax you pay Arkansas, so your total is about $3,687 on $100,000, compared with $3,268 if you also worked in Mississippi. Local city or county taxes may still apply.
Related
- Live in Arkansas, work in Mississippi
- Moving from Mississippi to Arkansas
- Moving from Arkansas to Mississippi
- Live in Mississippi, work in Alabama
- Live in Mississippi, work in Louisiana
- Live in Mississippi, work in Tennessee
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.