Contributed by KeriC, TaxPro Agent, FreeTaxUSA
You may itemize your deductions on your Arkansas return even if you use the Standard Deduction on your federal return.
Unlike the federal income tax return, an unreimbursed business expense can be from any profession for Arkansas purposes. The state uses Form AR2106 to calculate the deduction, which will be completed by the software with information you provide.
For additional information see:
Form AR2106 Instructions
Arkansas Pub 406 Miscellaneous Expenses