The AR4EC form is the State of Arkansas Employee’s Withholding Exemption Certificate, published by the Arkansas Department of Finance and Administration (DFA). You give it to your employer to state how many exemptions and dependents you claim, so the employer knows how much Arkansas income tax to withhold from your wages. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The current PDF and the agency's withholding forms are published by the DFA.
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What is AR4EC?
The AR4EC, Employee’s Withholding Exemption Certificate, is the State of Arkansas form on which an employee reports the number of exemptions and dependents claimed, so an employer can withhold the correct amount of state income tax from wages. The Arkansas Department of Finance and Administration (DFA) issues it.
The form is short. You enter your name, Social Security number and home address, then choose one exemption category on line 1: 1a claims yourself (one exemption), 1b claims yourself and your spouse (two exemptions), and 1c is Head of Household with yourself claimed (two exemptions). Line 2 adds one exemption per dependent, and line 3 totals the exemptions. Line 4 lets you ask for an additional amount to be deducted from each paycheck, and line 5 states whether you qualify for the low-income tax rates. You also check a filing status and certify that the exemptions claimed do not exceed the number to which you are entitled.
According to its instructions, the form can be used for withholding on all types of income, including pensions and annuities. You give it to your employer, not to the DFA: the form says the employer keeps the certificate with its records.
Who needs to file AR4EC?
Employees who have Arkansas state income tax withheld from their pay complete the AR4EC and file it with their employer. The form states that if you do not, your employer must withhold state income tax from your wages without exemptions or dependents.
The instructions also say the form can be used for withholding on all types of income, including pensions and annuities.
- Husband and wife: each should claim the correct number of exemptions only. The instructions say this is especially important if you have more than one employer, or if both spouses are employed, because you may need to claim fewer exemptions or arrange additional withholding.
- People with dependents: a dependent on line 2 must receive more than 1/2 of their support from you for the year, not be claimed as a dependent by their own spouse, be a citizen or resident of the United States, and either live in your home as a member of your household for the entire year or be related to you in one of the ways the form lists.
- People with income other than wages: you may claim additional withholding on line 4 if you wish.
Employers receive the form but do not complete it; they keep it with their records.
When to file AR4EC
File the AR4EC with your employer so that withholding reflects your exemptions; without it, the employer must withhold without exemptions or dependents. The form sets no other due date for a first certificate.
After that, you may file a new certificate at any time if your exemptions or dependents change. The instructions set two firm rules for decreases:
- Within 10 days: file a new certificate if the number of exemptions or dependents you claimed decreases because your spouse is divorced or legally separated from you or claims his or her own exemption on a separate certificate, or because the support you provide to a dependent is expected to be less than half of that dependent's total support for the year.
- By December 1: other decreases, such as the death of a spouse or a dependent, do not change your withholding until next year, but you must file a new certificate by December 1 of the year in which they occur.
How to fill out AR4EC
Enter your identifying information
Print your full name, Social Security number, home address, city, state and ZIP code in the boxes at the top of the form.
Choose one exemption on line 1
Check only one: 1a to claim yourself (one exemption), 1b to claim yourself and your spouse (two exemptions), or 1c if you are Head of Household and claim yourself (two exemptions).
Count dependents on line 2
Enter the number of children or dependents, one exemption per dependent. Count only people who meet the dependent tests in the instructions.
Total your exemptions on line 3
Add lines 1a, 1b, 1c and 2. If you claim no exemptions or dependents, enter zero.
Add extra withholding on line 4
If you want an additional amount deducted from each paycheck, enter the dollar amount. Leave it blank if you want no additional withholding.
Answer the low-income question on line 5
Check Yes or No for whether you qualify for the low-income tax rates. Compare your total income from all sources with the ranges printed for your filing status on the form.
Check your filing status
Mark Single, Married Filing Jointly or Head of Household in the filing status row.
Sign and date the certification
Sign and date below the statement that the exemptions and dependents claimed do not exceed the number to which you are entitled.
Review and download the completed PDF
Check that line 3 equals the sum of lines 1a, 1b, 1c and 2, then download or print the completed PDF from FillingPDF and give it to your employer.
How to submit AR4EC
You submit the AR4EC to your employer. There is no filing channel to the state printed on the form.
- To your employer: the form says "File this form with your employer." The employer keeps the certificate with its records.
- Questions: for additional information, consult your employer or write to the Arkansas Withholding Tax Section, P. O. Box 8055, Little Rock, Arkansas 72203-8055. This address is given on the form for questions, not as a place to send the completed certificate.
Sign and date the form before you hand it over, because it contains your certification that the exemptions claimed do not exceed the number to which you are entitled. If you complete the PDF in a web browser and the fields do not work, the DFA's withholding forms page notes that some browsers' built-in PDF viewers may not be compatible with its forms; download the form or use Adobe Reader. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Claiming more exemptions or dependents than you are entitled to; the form's certification says the number claimed does not exceed the number to which you are entitled.
- Not giving the form to your employer, which leaves the employer required to withhold state income tax without exemptions or dependents.
- Claiming a person on line 2 who does not meet the dependent tests, such as receiving more than 1/2 of their support from you for the year.
- Not filing a new certificate within 10 days after a spouse divorces, legally separates or claims his or her own exemption, or after dependent support is expected to fall below half.
- Waiting past December 1 to file a new certificate after another decrease, such as the death of a spouse or dependent.
- Leaving line 3 blank when no exemptions are claimed; the form says to enter zero.
- Checking Yes on line 5 without confirming that your total income from all sources falls in the low-income range printed for your filing status.
- Leaving out the filing status check or the signature and date at the bottom of the form.
Frequently asked questions
What is the AR4EC form?
The AR4EC is the State of Arkansas Employee’s Withholding Exemption Certificate. You give it to your employer to report your exemptions and dependents so the employer withholds the right amount of Arkansas income tax from your wages. The DFA issues it.
Who do I give the AR4EC form to?
Your employer. The form says to file it with your employer, who keeps it with their records. If you do not file it, the employer must withhold state income tax from your wages without exemptions or dependents.
Can I fill out the AR4EC form online?
Yes. You can fill out the AR4EC PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not send the form to your employer or the DFA; you hand it over yourself.
How many exemptions can I claim on the AR4EC?
Line 1 allows one exemption if you claim yourself, or two if you claim yourself and your spouse or are Head of Household. Line 2 adds one per qualifying dependent. Do not claim more than the number to which you are entitled.
When do I have to file a new AR4EC?
Within 10 days if your exemptions decrease because your spouse divorces or separates from you or claims their own exemption, or dependent support falls below half. For other decreases, such as a death, file by December 1 of that year.
Can I have extra tax withheld using the AR4EC?
Yes. Line 4 lets you enter an additional dollar amount to be deducted from each paycheck. The instructions say this applies most often when you have income other than wages.
Who qualifies for the low-income tax rates on line 5?
You qualify if your total income from all sources falls within the range printed on the form for your filing status and number of dependents. Check the table in the instructions on the form, then mark Yes or No.
Where can I get questions about the AR4EC answered?
Consult your employer or write to the Arkansas Withholding Tax Section, P. O. Box 8055, Little Rock, Arkansas 72203-8055, the address printed on the form for additional information.
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