Ark. Code R. 26-51-504 - 1(b) (1997) - Prerequisites to Claiming the Credit

Before a resident of Arkansas may properly claim a credit for income tax paid to another state or territory, he or she shall include with their Arkansas income tax return the following information:

1. The amount of income tax owed to any other state or territory; and

2. If so requested by the Department's Individual Income Tax Section, information which shows in detail the amount of gross and net income derived by the Arkansas resident from sources outside the State of Arkansas.