It’s hard to break up the home: Arkansas OHA holds that the couple have not given up on the Arkansas home

In a ruling dated January 18, 2022, the Arkansas Office of Hearings and Appeals (OHA) ruled that a married couple remained domiciled and resident in Arkansas for personal income tax purposes for the 2013 to 2018 tax years, dismissing the couple’s claim that they abandoned their home in Arkansas by moving to another state.

While the couple bought a condo, registered to vote and obtained driver’s licenses in another state, and split their time between Arkansas and the other state during those years, the records of credit card indicated that they spent a lot of time in Arkansas during the same period. Additionally, the couple kept their home in Arkansas and remained there during their stay in the state. They also claimed the Arkansas homestead tax credit for their residence in Arkansas for each of the years at issue and did not claim a similar credit in any other state, received invoices from all of their mailed properties to their address in Arkansas and have registered at least two companies. in Arkansas between 2013 and 2018.

Based on these facts, and noting the couple’s retention of their Arkansas home and claiming the homestead tax credit for the property, the OHA concluded that the couple n had never left his home in Arkansas and therefore remained a resident of the state for income tax purposes. .

Dekt. Nos. 22-046 to 22-051 (Ark. Office of Hearings and Appeals, January 18, 2022).

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