Ark. Code R. 26-51-801 - 2(a) (1997) - Filing Status "4" - Married Filing Separately on the Same Return

Married taxpayers who both have a net taxable income for the tax year may find that this method of tax computation will provide the greatest reduction in their tax liability over any other filing statuses that are available. The net result will be either a combined refund or a combined tax due. If there is tax due, both spouses will be considered jointly liable for it even though they are filing separately.