Moving to Arkansas: residency checklist
What to do to move to Arkansas and show you moved, and what to wind down when you leave: the steps, their deadlines, the records to keep and the official source for each. Free to read here, and you can print it.
Steps link to the official government source. Last verified .
- Resident income tax
- Graduated, top rate set by current law (see DFA)
- Residency test
- Domicile, OR permanent place of abode plus more than six months in the tax year (any one prong)
- Day rule
- More than six months in aggregate with a permanent abode (exactly six months is not enough); domicile needs no day count
Keep a copy
Print this checklist to keep a copy.
Moving to Arkansas
Every US move
These are the steps that prove a move in any state: a new main home, your family, your address, your voter registration, your day-to-day providers and your records. State and territory lists add their own steps.
Move week
Make your new place your main home
Your domicile is the place you treat as your permanent home, so the new home has to be the one you really live in. States compare your homes: California's FTB lists the location of your principal residence as a factor, New York's Tax Department reviews the homes you keep and how you use each, and Utah's code compares the living accommodations you have in each state.
Keep as proof: Signed lease or deed, move-in date, and a first utility bill at the new address
First 30 days
Change your address with the IRS and your accounts
File IRS Form 8822 for your home mailing address (the form's instructions say a change generally takes 4 to 6 weeks). USPS says mailers such as banks and government agencies do not forward sensitive mail like driver's licenses, voter registration, credit cards, bank statements or insurance papers, so change your address with each sender directly. Utah's code counts the address you list on mail and tax returns.
Keep as proof: Copy of Form 8822 with proof of mailing, plus address-change confirmations from your bank and insurers
Register to vote in your new state
California's FTB lists the state where you are registered to vote as a residency factor, and New York's guidelines look at where you are registered and whether you vote there, including in primary and local elections. The federal National Mail Voter Registration Form can report a change of address and asks for the address where you were registered before; follow your own state's instructions on it, because each state runs registration differently.
Keep as proof: Voter registration confirmation (card or online confirmation page)
Sources:- FTB Publication 1031 (2023), Guidelines for Determining Resident Status (factors list, Section G) (opens in a new tab)
- NY Tax Department, Nonresident Audit Guidelines (December 2021) (opens in a new tab)
- U.S. Election Assistance Commission: National Mail Voter Registration Form (opens in a new tab)
- U.S. Election Assistance Commission: Register and Vote in Your State (opens in a new tab)
- National Mail Voter Registration Form (federal form and instructions) (opens in a new tab)
First 90 days
Settle your family and enroll children in local schools
Applies if you have children
States look at where your family lives. California's FTB lists the location of your spouse/RDP and children, New York's Tax Department says where minor children attend school can be one of the most important factors, and Utah's code counts where a dependent is enrolled in school.
Keep as proof: School enrollment confirmation and the first report card or school record showing the new address
Switch to local doctors, advisers and banks
California's FTB lists where your banks are and where your doctors, dentists, accountants and attorneys are. Not every state weighs these: Minnesota's statute says the Commissioner and courts may not consider where your attorney, CPA or financial adviser is or where you open accounts, and New York's guidelines call the mere location of bank accounts a non-factor. Treat this as supporting evidence, not proof on its own.
Keep as proof: New-patient and account-opening confirmations showing the new address
Sources:- FTB Publication 1031 (2023), Guidelines for Determining Resident Status (factors list, Section G) (opens in a new tab)
- Minn. Stat. 290.01 subd. 7 (resident; what is not considered in deciding domicile) (opens in a new tab)
- NY Tax Department, Nonresident Audit Guidelines (December 2021) (opens in a new tab)
Update your will and legal documents to your new state
New York's guidelines list legal documents that name a place as your domicile or primary residence, such as a will, as a factor (a secondary one), and Utah's code counts asserting residency in a document you file with a court or government body. Ask your attorney to review your will, trust and powers of attorney so they match your move.
Keep as proof: Signed copies of the updated documents
Keep doing
Track your days with iReside
iReside logs where you are every day, so you have auditable proof of the day you moved and of the days you spend in your old state. Day counts matter: Minnesota's statute requires adequate records of days spent outside the state, and New York's guidelines treat a diary or calendar as support for where you spent your time. Keep the record for as many years as your old state can still check.
Keep as proof: iReside day report for the year
Arriving in Arkansas
Arkansas decides residency by the facts, and its regulation says that when your acts are inconsistent with your declarations, the acts control. Make the license, registration, voting and filing addresses all say Arkansas, and file AR1000NR for the move-in year.
First 30 days
Get an Arkansas driver's license
RequiredApplies if you drive
Deadline: Within 30 calendar days of becoming a resident
State law requires a person who becomes an Arkansas resident to obtain an Arkansas driver's license within thirty calendar days of becoming a resident. Do it at a local Revenue (DMV) office.
Keep as proof: Copy of the new Arkansas license (front and back)
First 90 days
Register your vehicle in Arkansas
RequiredApplies if you own a vehicle
Deadline: Within 60 calendar days of becoming a resident
The Department of Finance and Administration says that if you are new to Arkansas you must register your vehicle within 60 days. Act 41 of 2023 (HB1150) changed Ark. Code 27-14-723(a) from thirty to sixty calendar days of becoming a resident.
Keep as proof: Arkansas registration and title receipt
Register to vote at your Arkansas address
Deadline: No later than 30 days before the election in which you want to vote
You must be an Arkansas resident to register. Submit or mail your application no later than 30 days before an election in which you want to vote. DFA's residency regulation lists the address on your voter registration among the factors it reviews.
Keep as proof: Voter registration confirmation
By a fixed date
Register for the homestead property tax credit
Applies if you own a home
Deadline: On or before October 15 of the year after the assessment (per DFA FAQ)
Homeowners apply for the credit with the county assessor's office. The credit applies to the dwelling used as your principal place of residence. DFA's FAQ says proof of eligibility is registered with the county assessor on or before October 15 of the year after the assessment.
Keep as proof: Homestead credit registration with the county assessor
Leaving Arkansas
Every US move
These are the steps that end your ties to the place you are leaving: the old home, your belongings, your mail, your voter registration and your memberships. States weigh the strength of your ties, so keep a record of the move. The old state's list covers its own rules.
Before you move
Sell, rent out or give up your old home
A home you keep is the first thing a state looks at. New York's guidelines weigh whether you made real efforts to sell it (for example by hiring a real estate firm) and moved your belongings out, and California's FTB lists the location of your principal residence. If you keep the old home, the old state may compare it with your new one, and keep a day log.
Keep as proof: Listing agreement, closing statement, lease termination or new rental lease for the old home
Move week
Move your treasured belongings to the new home
New York's guidelines treat the location of items you hold near and dear (family heirlooms, art, collections, photo albums, pets) as a primary factor, and note that a mover's bill of lading or an insurance statement can document the move. Items left behind in the old state can suggest you have not given it up.
Keep as proof: Mover's bill of lading or inventory, and an insurance policy showing the new address
Forward your mail before you leave
File a permanent change of address at the Official USPS Change of Address site (identity verification required) or at a Post Office. USPS says to allow at least 7 to 10 business days after approval for it to start, so file before moving day.
Keep as proof: USPS confirmation email
First 30 days
Cancel your old voter registration
Applies if you are a registered voter
California's FTB lists where you are registered to vote as a residency factor, New York's guidelines look at where you are registered and how you voted, and Utah's code treats voting in the state, without being registered in another state, as establishing domicile there. Register in your new state (the federal form asks for your previous registration address), then stop voting from the old one and ask your old election office how to cancel.
Keep as proof: Confirmation that the old registration was cancelled or moved
Sources:- FTB Publication 1031 (2023), Guidelines for Determining Resident Status (factors list, Section G) (opens in a new tab)
- NY Tax Department, Nonresident Audit Guidelines (December 2021) (opens in a new tab)
- Utah Code 59-10-136, Domicile (opens in a new tab)
- National Mail Voter Registration Form (federal form and instructions) (opens in a new tab)
First 90 days
End old-state clubs, congregations and memberships
California's FTB lists where your social ties are, such as your place of worship, professional associations and clubs, and Utah's code counts membership in a church, club or similar group in the state. Resign, transfer or switch to non-resident status where you can, and join local groups in your new state.
Keep as proof: Resignation or transfer letters and new membership confirmations
Keep doing
Track your days with iReside
Keep iReside running through the move year and after: it logs where you are every day, so you have auditable proof of when you left and of any days you spend back in the old state. Minnesota's statute requires adequate records of days spent outside the state, and New York's guidelines treat a diary or calendar as support for where you spent your time. Keep the record for the years your old state can still check.
Keep as proof: iReside day report for the year
Leaving Arkansas
Arkansas has three prongs: domicile, or a permanent abode plus more than six months in the state. Domicile continues until a new one is legally established and the old one abandoned, and acts control over declarations.
Before you move
Abandon the Arkansas domicile, not just the address
An established domicile does not end by lack of physical presence alone nor by mental intent alone; the old domicile must be abandoned with the intention not to return, and a limited-time move leaves it unchanged. When your acts are inconsistent with your declarations, the acts control.
Keep as proof: New-state license, lease or deed, voter registration and departure records
Move week
Do not claim the homestead credit on a home you left
RequiredApplies if you own a home
The homestead property tax credit applies to the dwelling used as your principal place of residence. When the Arkansas home stops being your principal residence, tell the county assessor and stop claiming the credit; if you keep the home, it is also a record of a retained Arkansas home.
Keep as proof: Notice to the county assessor
First 30 days
Move your license, voter and vehicle records out
DFA's factor list includes the address on your driver's license, hunting and fishing licenses, voter registration, and motor vehicle, boat and trailer registrations. Leaving any of them on an Arkansas address undercuts the move.
Keep as proof: New-state license and registration copies with dates
Keep doing
Stay at or under six months in Arkansas if you keep a home
Applies if you keep your old home
A person who maintains a permanent place of abode in Arkansas and spends more than six months of the tax year there is a resident. The regulation says someone who spent either less than six months or exactly six months does not fall within that prong. Keep a day log; this prong needs more than six months.
Keep as proof: Exported day log for each tax year
Do not rely on owning Arkansas property to keep voting there
Applies if you keep your old home, are a registered voter
The Arkansas Secretary of State says you must register to vote where you actually live or reside, and that owning property or a business in a county does not make you a resident of it. If you keep an Arkansas home after you move, register in your new state.
This checklist is for informational purposes only and is not tax, legal, or financial advice. Residency rules vary by situation and change over time. Confirm the details with the linked official sources or a qualified tax professional before you rely on them.