Is Social Security Income Taxable in Arkansas? Free Tax Calculator

ByDave
ARKANSAS
No, Arkansas does not tax Social Security benefits. Retirement, survivor, and disability benefits are exempt from Arkansas state income tax, regardless of your income. Still, your benefits may be subject to federal income tax if your combined income exceeds IRS thresholds.

If you receive Social Security benefits in Arkansas, the good news is that you won’t pay state income tax on them.

But federal taxes may still apply depending on your income.

In this guide, I’ll break down how Social Security taxation works in Arkansas, including federal income thresholds and what you need to know when filing your taxes.

Arkansas State Tax Calculator: Income, Social Security & Retirement Income Tax (with Federal Estimate)

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Does Arkansas Tax Social Security Benefits?

No. Arkansas does not tax Social Security benefits, regardless of how much you receive or how much other income you have.

Arkansas fully exempts Social Security benefits from state income tax.

This applies whether you receive retirement benefits based on your own work record, disability benefits, or survivor benefits.

Does Arkansas Tax Social Security Based on Income or Benefit Type?

Arkansas does not tax Social Security benefits based on income or benefit type.

Retirement, survivor, and disability benefits are exempt from Arkansas state income tax.

Suppose you receive $30,000 a year in Social Security benefits and another $40,000 from a pension. Arkansas does not tax the $30,000 in Social Security benefits.
Your pension, however, is generally taxable, subject to the state’s retirement-income exemption and any other applicable rules.

It does not matter whether you receive $15,000 or $50,000 a year in Social Security. The state does not impose a separate income-based phase-in that makes part of those benefits taxable once you cross a certain threshold.

The exemption also covers different categories of benefits, including:

  • Social Security retirement benefits: Payments you receive based on your earnings record.
  • Social Security disability benefits: Qualifying disability payments.
  • Social Security survivor benefits: Payments received by eligible family members after a worker’s death.
  • Railroad retirement benefits: Qualifying benefits reported by the Railroad Retirement Board, including Tier I and Tier II benefits, vested dual benefits, and supplemental annuity payments.

So, if you receive Social Security and have other retirement income, you do not need to worry about your Social Security becoming taxable by Arkansas simply because your total income increases.

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Federal Taxation of Social Security

Although Arkansas does not tax Social Security benefits, the federal government may tax up to 85% of your benefits.

For federal purposes, combined income generally includes your adjusted gross income, tax-exempt interest, and half of your Social Security benefits.

The basic thresholds are:

Federal Filing Status Benefits Generally Not Taxable at or Below Up to 85% May Be Taxable Above
Single $25,000 $34,000
Head of household $25,000 $34,000
Qualifying surviving spouse $25,000 $34,000
Married filing jointly $32,000 $44,000
Married filing separately, living apart all year $25,000 $34,000
Married filing separately, living with spouse during the year $0 Special rules apply

These are the longstanding federal thresholds used in IRS Publication 915. They are not the amount of Social Security you can receive tax-free; they are combined-income thresholds used to determine how much of your benefits may be included in federal taxable income.

Here’s how this can work in practice.

Suppose you are single and receive $24,000 in annual Social Security benefits. You also have $20,000 in taxable pension income. Half of your Social Security benefits is $12,000, giving you combined income of $32,000 before considering any other relevant adjustments.
That puts you above the $25,000 base amount, so some of your Social Security benefits may be taxable federally.

The exact taxable amount must be calculated using the IRS worksheet.

So when we say that Arkansas exempts Social Security, we really only mean state income tax. Your federal tax bill is different.

How Is Other Retirement Income Taxed in Arkansas?

Social Security is one thing, but what happens when you start drawing money from a 401(k), traditional IRA, or pension?

Retirement Income Type Tax-Exempt in Arkansas? Notes
Social Security benefits Yes Fully exempt from Arkansas state income tax.
Employer pension income Partial First $6,000 generally exempt; qualifying rules apply.
401(k) distributions Partial First $6,000 generally exempt under applicable retirement-plan rules.
Traditional IRA withdrawals Partial First $6,000 generally exempt; age and withdrawal exceptions apply.
Roth IRA qualified distributions Yes Generally tax-free if distributions meet applicable requirements.
Military retirement pay Yes Generally exempt under current Arkansas rules.
Military disability pension Yes Qualifying service-related disability benefits are generally fully exempt.
Railroad Retirement benefits Yes Qualifying Railroad Retirement benefits are exempt; private railroad pensions may be treated differently.
Annuity income Partial Tax treatment depends on the annuity and applicable retirement-income exclusion.

As you can see, Arkansas’s treatment of retirement income is not quite as simple as its Social Security exemption.

How to File Arkansas Taxes When You Receive Social Security

So, how do you actually handle Social Security and other retirement income on your Arkansas tax return?

2025 AR1000F
ARKANSAS INDIVIDUAL
INCOME TAX RETURN
Full Year Resident
ITAR251
P1
Jan. 1 – Dec. 31, 2025 or fiscal year ending , 20
CHECK BOX IF
AMENDED RETURN
Software ID
DFA WEB
TAXPAYER INFORMATION
Primary’s legal first name
Jane
MI
R
Last name
DoeCheck if
Deceased
Primary’s social security number
XXX-XX-4821
Spouse’s legal first name
MI
Last name
Check if
Deceased
Spouse’s social security number
Mailing address (number and street, P.O. box or rural route)
412 Magnolia Street
City
Little Rock
State or province
AR
ZIP
72201
Check if address is outside U.S.
Foreign country name
Primary email
jane.doe@example.com
Secondary email
Check the box if you want us to mail
you a paper Form 1099-G next year.
Check here if you want a tax booklet
mailed to you next year.
Check this box if you have filed a state
extension or an automatic federal extension
DL# / State ID 900123456
Your state AR
Issue date
(mm/dd/yyyy) 03/14/2022
Expiration date
(mm/dd/yyyy) 03/14/2030
DL# / State ID
Spouse state
Issue date
(mm/dd/yyyy)
Expiration date
(mm/dd/yyyy)
FILING STATUS
1.Single (Or widowed before 2025 or divorced at end of 2025)
2.Married filing joint (Even if only one had income)
3.Head of household (See instructions)
If the qualifying person was your child, but not your dependent,
enter child’s name here:
4.Married filing separately on the same return
5.Married filing separately on different returns
Enter spouse’s name here and SSN above
6.Surviving spouse with dependent child
Year spouse died: (See instructions)
PERSONAL TAX CREDITS
7A. Yourself 65 or over 65 Special Blind Deaf Head of household/surviving spouse
(Filing status 3 only)    (Filing status 6 only)
Spouse 65 or over 65 Special Blind Deaf
Multiply number of boxes checked7A 2 X $29 = 5800
Dependents (Do not list yourself or spouse)
First name                  Last name
Dependent’s social security number
Dependent’s relationship to you
1.
2.
3.
4.
5.
6.
7B. Multiply number of DEPENDENTS from above7B 0 X $29 = 000
7C. TOTAL PERSONAL TAX CREDITS: (Add lines 7A and 7B. Enter total here and on line 34)7C 5800
Individuals with Developmental Disabilities Credit (AR1000-DD – formerly AR1000RC5) now on Form AR1000TC
ITAR252
P2
Primary SSN XXX-XX-4821
INCOME
ROUND ALL AMOUNTS TO WHOLE DOLLARS
(A) Primary/Joint
Income
(B) Spouse’s Income
Status 4 Only
8. Wages, salaries, tips, etc: (Attach W-2s)
8
000
00
9. Military pay:Primary00Spouse00
10. Interest income: (If over $1,500, attach AR4)
10
82000
00
11. Dividend income: (If over $1,500, attach AR4)
11
64000
00
12. Alimony and separate maintenance received:
12
00
00
13. Business or professional income: (Attach federal Sch. C)
13
00
00
14. Capital gains/(losses) from stocks, bonds, etc: (Attach federal Sch. D)
14
00
00
15. Other gains or (losses): (See instructions)
15
00
00
16. Non-qualified IRA distributions and taxable annuities: (Attach All 1099Rs)
16
00
00
17. Military retirement:Primary00Spouse00
18A.Primary employer pension plan(s)/qualified IRA(s): (See inst., attach 1099Rs)
Gross24,00000Taxable18,00000Less
$6,000
18A
18,00000
18B.Spouse employer pension plan(s)/qualified IRA(s): (See inst., attach 1099Rs)
Gross00Taxable00Less
$6,000
18B
00
00
19. Rents, royalties, partnerships, estates, trusts, etc: (Attach federal Sch. E)
19
00
00
20. Farm income: (Attach federal Sch. F)
20
00
00
21. Unemployment:
21
00
00
22. Other income/depreciation differences: (Attach Form AR-OI)
22
00
00
23. TOTAL INCOME:(Add lines 8 through 22)
23
19,46000
00
24. TOTAL ADJUSTMENTS:(Attach Form AR1000ADJ)
24
000
00
25. ADJUSTED GROSS INCOME:(Subtract line 24 from line 23)
25
19,46000
00
TAX COMPUTATION
26. Select tax table: (Select only one)
26
27. Low income table ($0), See line 26 instructions
Standard deduction (See instructions)
Itemized deductions (Attach AR3)
27
2,41000
00
28. NET TAXABLE INCOME:(Subtract line 27 from line 25)
28
17,05000
00
29. TAX:(Enter tax from tax table)
29
49500
00
30. Combined tax: (Add amounts from line 29, columns A and B)
30
49500
31. Enter tax from Lump Sum Distribution Averaging Schedule: (Attach AR1000TD)
31
00
32. Additional tax on IRA and qualified plan withdrawal and overpayment: (See instructions)
32
00
33. TOTAL TAX:(Add lines 30 through 32)
33
49500
TAX CREDITS
34. Personal tax credit(s): (Enter total from line 7C)
34
5800
35. Child care credit: (Attach AR2441)
35
000
36. Other credits: (Attach AR1000TC)
36
000
37. TOTAL CREDITS:(Add lines 34 through 36)
37
5800
38. NET TAX:(Subtract line 37 from line 33. If line 37 is greater than line 33, enter 0)
38
43700
ITAR253
P3
Primary SSN XXX-XX-4821
PAYMENTS
39A.Arkansas income tax withheld on W-2’s: (Attach copies of W-2’s and/or W-2G’s)
39A
000
39B.Arkansas income tax withheld on 1099’s or AR-K1’s: (Attach copies of 1099R, 1099-PT, and/or AR-K1)
39B
60000
40. Estimated tax paid or credit brought forward from 2024:
40
000
41. Payment made with extension: (See instructions)
41
00
42. AMENDED RETURNS ONLY – Previous payments: (See instructions)
42
00
43. Early childhood program: Certification number:(Attach AR1000EC and AR2441)
43
00
44. TOTAL PAYMENTS:(Add lines 39a through 43)
44
60000
45. AMENDED RETURNS ONLY – Previous refund: (See instructions)
45
00
46. Adjusted total payments: (Subtract line 45 from line 44)
46
60000
REFUND OR TAX DUE
47. AMOUNT OF OVERPAYMENT/REFUND:(If line 46 is greater than line 38, enter difference)
47
16300
48. Amount to be applied to 2026 estimated tax:48000
49. Amount of Check-Off contributions: (Attach Form AR1000CO)49000
50. AMOUNT TO BE REFUNDED TO YOU:(Subtract lines 48 and 49 from line 47)REFUND
50 ☺
16300
51. AMOUNT DUE:(If line 46 is less than line 38, enter difference; If over $1,000, continue to 52A)TAX DUE
51 ☹
00
52A.UEP:Attach Form AR2210 or AR2210A.If required, enter exception in box 52APenalty 52B
52C.Add lines 51 and 52B: (See instructions)TOTAL DUE
52C
00
DIRECT DEPOSIT
Direct deposit allowed to U.S. banks only.Check if either deposit(s) will ultimately be placed in a foreign account.
Routing number 1
000111222
Account number 1Checking or Savings
00123456789
Direct deposit 1 amt.
16300
Routing number 2
Account number 2Checking or Savings
Direct deposit 2 amt.
00
PLEASE
SIGN HERE
PLEASE SIGN HERE: Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Primary’s signature
Jane R. Doe
Date
03/28/2026
Telephone
(501) 555-0134
Spouse’s signature
Date
Telephone
May the Arkansas Revenue Division discuss this return with the preparer?
YesNo
PAID
PREPARER
Paid preparer’s signature
Marcus Bell
PTIN/ID number
P01234567
Preparer’s name
Marcus Bell
Telephone
(501) 555-0188
For Department Use Only
A
Address
1200 Main Street, Suite 210
City
Little Rock
State
AR
ZIP
72202
E-mail
marcus@ozarktax.example
PAY ONLINE:
Please visit our secure website ATAP (Arkansas Taxpayer Access Point) at www.atap.arkansas.gov. ATAP allows taxpayers or their representatives to log on, make payments and manage their account online. ATAP is available 24 hours.

Mail Return & Payment to:

Refund:
Arkansas State Income Tax
P.O. Box 1000
Little Rock, AR 72203-1000
Tax Due/No Tax:
Arkansas State Income Tax
P.O. Box 2144
Little Rock, AR 72203-2144
AR1000F, Page 3 (R 5/19/2025)
Preview for demonstration purposes — not an official Arkansas DFA document

Arkansas Tax Filing Steps

StepWhat to doDetails
1. Check if you must fileReview your income and filing status.Social Security is exempt from Arkansas income tax, but other income may require a return.
2. Gather documentsCollect your SSA-1099, W-2s, and pension or 1099 forms.Include documents for all income sources.
3. Choose your formSelect AR1000F or AR1000NR.AR1000F is for full-year residents; AR1000NR is for part-year residents and nonresidents.
4. Report your incomeComplete the state return.Follow the official instructions for exempt Social Security benefits and other income.
5. Check federal taxesDetermine whether you must file a federal return.Some Social Security benefits may be federally taxable.
6. Submit your returnFile online or by mail.Use the official Arkansas tax forms.

For the latest forms, instructions, and filing information, start with the Arkansas Department of Finance and Administration.

Arkansas Social Security And Retirement Tax FAQs

Arkansas Social Security And Retirement Tax FAQs

No. Arkansas fully exempts Social Security benefits from state income tax.

No. Your benefits are exempt from Arkansas income tax at every income level.

It can. Depending on your combined income, up to 85% of your benefits may be subject to federal income tax.

Yes, but there is some relief. Taxpayers age 59½ or older can generally exclude up to $6,000 of qualifying retirement income, and amounts above that are generally taxable.

Generally, yes. Taxpayers age 59½ or older may qualify for the same $6,000 retirement-income exclusion.

No. Arkansas exempts military retirement benefits from state income tax.

Usually not, as long as you have no other taxable income and don’t meet a filing requirement. Check the state’s current rules for your situation.

Residents generally file Form AR1000F, and nonresidents generally file Form AR1000NR. Follow the current instructions for reporting exempt income.

Report your qualifying retirement income and claim the exclusion on the lines and schedules listed in the current Arkansas return instructions.

No. Arkansas still exempts Social Security benefits from state income tax. Check current state guidance for any other changes to retirement taxes.

I'm Dave, a retirement writer with 15+ years in insurance and financial services, helping seniors navigate retirement, Social Security, and savings with clear, practical guidance.

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