The Arkansas AR4PT form is a Nonresident Member Withholding Exemption Affidavit that allows nonresident members of pass-through entities to request an exemption from Arkansas income tax withholding. This form is essential for those receiving distributions from S-Corporations, partnerships, or limited liability companies in Arkansas. By submitting the AR4PT, nonresident members can ensure compliance with state tax regulations while managing their tax obligations effectively.
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When filling out the Arkansas AR4PT form, it's essential to ensure accuracy and compliance. Here are seven important dos and don'ts to keep in mind:
By following these guidelines, you can help ensure a smooth process when applying for or revoking your withholding exemption in Arkansas.
The Arkansas AR4PT form is used by nonresident members of pass-through entities to request an exemption from Arkansas income tax withholding. By submitting this form, nonresident members can avoid having income tax withheld on their share of distributed Arkansas income, as long as they meet the requirements set forth in Arkansas law.
Any nonresident member receiving a distribution of Arkansas income from a pass-through entity must fill out the AR4PT form. This includes members of S-Corporations, partnerships, limited liability companies, and trusts. If a nonresident member has previously submitted an exemption request and wishes to revoke it, they must also complete the AR4PT form.
To complete the AR4PT form, follow these steps:
Once you submit the completed AR4PT form to the pass-through entity, they will retain the original document. The entity is responsible for providing copies to the Arkansas Department of Finance and Administration (DFA) upon request. If your information changes in the future, you must submit a new AR4PT form to update your records.
Yes, you can revoke your exemption at any time by completing Parts A, B, D, and E of the AR4PT form. In Part D, you will indicate that you are revoking your previous election and request to be subject to withholding on your share of distributed Arkansas income. Submit the completed form to the pass-through entity to finalize the revocation.
If you fail to comply with the terms of the AR4PT form, the Arkansas Department of Finance and Administration may revoke your withholding exemption. This means that your pass-through entity will be required to withhold income tax on your share of distributed Arkansas income. Additionally, you may face penalties for not filing appropriate income tax returns or making required payments.
STATE OF ARKANSAS
AR4PT
Nonresident Member Withholding
Exemption Afidavit
PART A: Pass-Through Entity Information
Name of Entity
FEIN
Address
Type of Pass-Through Entity
S-Corporation
Trust
City, State, Zip
Partnership
Other
Limited Liability Co.
PART B: Nonresident Member Information
Name of Member
SSN or FEIN
PART C: Withholding Tax Exemption
I,______________________________________________, as a nonresident member of the above named
pass-through entity, request to be exempt from Arkansas income tax withholding per Arkansas Code Annotated 26-51-919(b)(1)(A) for tax year ______________________, and all subsequent years, until I notify theArkansas
Department of Finance and Administration of a change in this election (see Part D.)
By signing this afidavit I agree to be subject to the personal jurisdiction of the Arkansas Department of Finance and Administration in the courts of this state for the purpose of determining and collecting any Arkansas taxes, including estimated tax payments, together with any related interest and penalties.
I agree to timely ile appropriate income tax returns, or be included in the pass-through entity’s income tax return, and make payment of all Arkansas taxes as required by law.
If I fail to abide by the terms of this afidavit I understand that the Arkansas Department of Finance and Administration may revoke at any time the withholding exemption granted under Arkansas Code Annotated 26-51-919(c)(5)(B).
PART D: Withholding Tax Exemption Revocation
pass-through entity, hereby revoke my previous withholding election dated_______________.
At this time, I request to be subject to income tax withholding on my share of distributed Arkansas income of the above named pass-through entity for tax year _______, and all subsequent years, until I notify theArkansas
Department of Finance and Administration of a change of this election.
PART E: Signature
____________________________________________________________
______________________
Signature of Nonresident Member
Date
Daytime Telephone Number __________________
AR4PT (R 10/29/09)
Instructions for Nonresident Member
Withholding Exemption Afidavit
Requirement to Make Withholding Payments
Arkansas Code Annotated 26-51-919(b)(1)(A) requires a pass-through entity to withhold income tax at the rate of 7% on each nonresident member’s share of distributed Arkansas income. A pass-through entity is not required to withhold income tax for any nonresident member who submits a Nonresident Member Withholding Exemption Afidavit (Form AR4PT).
Any nonresident member receiving a distribution of Arkansas income from a pass-through entity may claim an exemption from the withholding requirement by completing Parts A, B, C and E and submitting the completed afidavit to the pass-through entity.
A nonresident member who has previously received an exemption from the withholding requirement may revoke such exemption by completing Parts A, B, D and E and submitting the completed afidavit to the pass-through entity.
If any of the information provided in Parts A or B changes, a new afidavit must be iled with the pass-through entity.
Instructions for Pass-through Entity
The pass-through entity must retain the original Nonresident Member Withholding Exemption Afidavits and provide copies to
the Arkansas Department of Finance and Administration (DFA) upon request. All pass-through entities must provide DFA on an annual basis with the name, address, and identiication number of all nonresident members for whom they have received a Nonresident Member Withholding Exemption Afidavit on an annual basis as described below:
a.Pass-through entities are required to ile the nonresident member afidavit information on a CD or diskette using a spreadsheet format (such as Excel), a database format (such as Access), or a Delimited Text File. Due to security
reasons, the information cannot be sent electronically at this time. All of the information shown in Parts A and B must be provided using the predeined record layouts. The predeined record layouts may be accessed on our website at www.arkansas.gov/dfa/income_tax/tax_wh_forms/.
b.Please ile the CD or diskette using transmittal Form AR4PT-A by the due date of the pass-through entity’s income tax return, including extensions, at the address below.
c.To obtain a waiver from iling on a CD or diskette, the pass-through entity must mail a request to the DFA at the address below and detail any hardship that would result if required to ile on a CD or diskette.
d.For those pass-through entities that are granted a waiver, copies of all Nonresident Member Withholding Exemption
Afidavits must be iled using transmittal Form AR4PT-A by the due date of the pass-through entity’s income tax return, including extensions, at the address below.
Mailing Address
Individual Income Tax Section
Pass-Through Entity
Post Ofice Box 3628
Little Rock, AR 72203-3628
AR4PT Instr (R 10/29/09)