Quick answers
Does Arkansas have a state estate tax?
State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for Arkansas, so it cites no state statute; the state page records no state estate or inheritance tax.
Does Arkansas have an inheritance tax?
Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for Arkansas, so it cites no state statute; the state page records no state estate or inheritance tax.
Can you use a transfer-on-death deed in Arkansas?
Transfer-on-death deed for real estate: Available — Beneficiary deed (Ark. Code Ann. § 18-12-608 — Beneficiary deeds; terms; recording required (Act 243 of 2007, as amended by Act 570 of 2021); Act 243 of 2007 text as amended by Act 570 of 2021, effective July 28, 2021).
What is the Medicaid look-back period in Arkansas?
Look-back period: 60 months (Arkansas Medicaid Policy Manual; Transfer sections H-302, H-308 and H-316 marked January 1, 2019 in the current compilation).
Does Arkansas tax Social Security benefits?
Social Security benefits: pending. Primary-source classification has not yet been completed for this income type.
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Arkansas, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Arkansas estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Arkansas, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Arkansas estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- Available — Beneficiary deedVerified
Source: Ark. Code Ann. § 18-12-608 — Beneficiary deeds; terms; recording required (Act 243 of 2007, as amended by Act 570 of 2021) · Effective: Act 243 of 2007 text as amended by Act 570 of 2021, effective July 28, 2021 · Checked November 14, 2026
- Controlling statute
- Ark. Code § 18-12-608Verified
Source: Ark. Code Ann. § 18-12-608 — Beneficiary deeds; terms; recording required (Act 243 of 2007, as amended by Act 570 of 2021) · Effective: Act 243 of 2007 text as amended by Act 570 of 2021, effective July 28, 2021 · Checked November 14, 2026
Full detail: Arkansas transfer-on-death deed page
Small-estate procedure
- Current rule
- $100,000 net property excluding homestead and statutory allowances; file after 45 daysVerified
Source: Ark. Code § 28-41-101 · Effective: 2024 · Checked August 23, 2026
Full detail: Arkansas small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Institutional and waiver income limit
- $2,982 per monthVerified
- Applies to: per applicant; the chart tests spouses individually for income.
Source: Arkansas Medicaid Quick Reference Chart · Effective: Posted April 1, 2026 · Checked November 14, 2026
- Applicant resource limit
- $2,000Verified
- Applies to: single applicant.
Source: Arkansas Medicaid Quick Reference Chart · Effective: Posted April 1, 2026 · Checked November 14, 2026
- Resource limit when both spouses apply
- $3,000Verified
- Applies to: married couple when both spouses apply.
Source: Arkansas Medicaid Quick Reference Chart · Effective: Posted April 1, 2026 · Checked November 14, 2026
- Maximum protected community-spouse resources
- $162,660Verified
- Applies to: institutionalized applicant with a community spouse; formula-based portion up to the stated maximum.
Source: Arkansas Medicaid Quick Reference Chart · Also: CMS 2026 SSI and January spousal-impoverishment standards · Effective: Posted April 1, 2026 · Checked November 14, 2026
- Community-spouse monthly maintenance-needs allowance
- $2,705 minimum to $4,066.50 maximumVerified
- Applies to: institutionalized applicant with a community spouse.
Source: CMS updated 2026 SSI and spousal-impoverishment standards (April 27, 2026) · Also: Arkansas Medicaid State Plan, Attachment 2.6-A, page 4b (community-spouse income allowance), TN 98-18 · Also: Arkansas DHS Medical Services Policy Manual, MS H-410, item 4 (community-spouse monthly income allowance) · Effective: Minimum monthly maintenance-needs allowance effective 7-1-26; maximum effective 1-1-26 · Checked November 14, 2026
- Home-equity limit
- $752,000 for 2026Verified
- Applies to: applicant subject to the annually updated Appendix R standard.
Source: Arkansas DHS Medical Services Policy Manual, Appendix R (home-equity limit) · Also: CMS 2026 SSI and January spousal-impoverishment standards · Effective: 2026 home-equity limit; appendix dated 04/01/2026; home-equity changes take effect each January 1 · Checked November 14, 2026
Full detail: Arkansas Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 monthsVerified
Source: Arkansas Medicaid Policy Manual · Effective: Transfer sections H-302, H-308 and H-316 marked January 1, 2019 in the current compilation · Checked November 14, 2026
- Transfer-penalty divisor
- $9,110 per month for April 1, 2026 through March 31, 2027Verified
Source: Arkansas DHS Medical Services Policy Manual, Appendix R (transfer-of-assets divisor and home-equity limit) · Effective: Divisor $9,110.00 for 04/01/26 through 03/31/2027 · Checked November 14, 2026
- How the state administers the penalty
- Divide cumulative uncompensated value by the current Appendix R divisor, retain the fractional month, multiply it by 30, and round days up. The divisor methodology is weighted average Medicaid per-diem rate times 30.42, rounded to the nearest monthly dollar, recalculated annually with changes effective April 1.Verified
Source: Arkansas Medicaid Policy Manual · Effective: Transfer sections H-302, H-308 and H-316 marked January 1, 2019 in the current compilation · Checked November 14, 2026
Full detail: Arkansas Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Probate claims and qualifying small-estate distributee procedure for long-term-care payments, including nursing-facility and waiver services; reviewed materials do not support a broader survivorship or other non-probate classification.Verified
Source: Arkansas Guide to Medicaid Estate Recovery · Effective: Publication PUB 428 (1/10) · Checked November 14, 2026
- Controlling authority
- Arkansas DHS Guide to Medicaid Estate RecoveryVerified
Source: Arkansas Guide to Medicaid Estate Recovery · Effective: Publication PUB 428 (1/10) · Checked November 14, 2026
- Exemptions and deferrals
- Claims are administered after death and paid before distributions under a will, subject to the guide's survivor and competing-claim rules.Verified
Source: Arkansas Guide to Medicaid Estate Recovery · Effective: Publication PUB 428 (1/10) · Checked November 14, 2026
- Hardship waiver
- DHS may waive recovery for undue hardship, including a sole income-producing asset, a beneficiary otherwise becoming eligible for public benefits, an inheritance enabling exit from benefits, or other compelling circumstances.Verified
Source: Arkansas Guide to Medicaid Estate Recovery · Effective: Publication PUB 428 (1/10) · Checked November 14, 2026
- Lien practice
- Arkansas DHS does not place a lien on a recipient's home during the recipient's lifetime. After death DHS files a claim against the estate; if the estate does not go to probate, DHS issues a demand notice with the county clerk's office so that it is notified if the house is sold or goes to probate, and then files its claim.Verified
Source: Arkansas Guide to Medicaid Estate Recovery · Effective: Publication PUB 428 (1/10) · Checked November 14, 2026
Full detail: Arkansas Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- Pending
Primary-source classification has not yet been completed for this income type.
- Public pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- Private pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- IRA and 401(k) distributions
- Pending
Primary-source classification has not yet been completed for this income type.
- Military retirement pay
- Pending
Primary-source classification has not yet been completed for this income type.
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.