The Arkansas AR4PT form is a document used by nonresident members of pass-through entities to request an exemption from Arkansas income tax withholding. This form allows eligible individuals to avoid the 7% withholding requirement on their share of distributed Arkansas income. By submitting the AR4PT, nonresident members can ensure compliance with state tax laws while managing their tax obligations effectively.
The Arkansas AR4PT form serves a crucial role for nonresident members of pass-through entities, allowing them to request an exemption from state income tax withholding. This form is divided into several parts that collect essential information about both the pass-through entity and the nonresident member. In Part A, details such as the name, address, and type of entity—be it an S-Corporation, partnership, or limited liability company—are required. Part B focuses on the nonresident member, asking for their name, Social Security Number or FEIN, and address. The heart of the form lies in Part C, where the nonresident member formally requests exemption from Arkansas income tax withholding under specific state code provisions. By signing, they agree to comply with Arkansas tax laws, including timely filing of tax returns and payment of taxes owed. Should a member wish to revoke their exemption, Part D provides a straightforward process to do so. Finally, Part E is where the member signs and dates the affidavit, ensuring all information is accurate and up-to-date. Understanding how to properly complete and submit this form is essential for nonresident members to navigate their tax obligations effectively.
The Arkansas AR4PT form is a Nonresident Member Withholding Exemption Affidavit. It allows nonresident members of pass-through entities, such as partnerships or S-corporations, to request an exemption from Arkansas income tax withholding on their share of distributed income.
Nonresident members who receive distributions of Arkansas income from a pass-through entity must complete the AR4PT form to claim an exemption from withholding. This includes members of partnerships, S-corporations, trusts, and limited liability companies.
To fill out the AR4PT form, you need to provide information in several parts:
Make sure to submit the completed form to the pass-through entity.
If you wish to revoke a previous exemption, you must complete Parts A, B, D, and E of the AR4PT form. This will place you back under the income tax withholding requirement for your share of the distributed Arkansas income.
The withholding exemption remains valid for the specified tax year and all subsequent years until you notify the Arkansas Department of Finance and Administration of any changes. This means you need to keep your information updated.
If you fail to comply with the terms outlined in the affidavit, the Arkansas Department of Finance and Administration may revoke your withholding exemption at any time. This could result in the requirement to pay withholding taxes on your income share.
Pass-through entities must retain the original AR4PT forms and provide copies to the Arkansas Department of Finance and Administration upon request. They are also required to submit an annual report with the names, addresses, and identification numbers of all nonresident members who have submitted the AR4PT form.
The annual report must be submitted on a CD or diskette using a specific format, such as a spreadsheet or database format. This information cannot be sent electronically for security reasons. The report is due by the pass-through entity’s income tax return deadline.
The completed AR4PT form should be submitted to the pass-through entity from which you receive distributions. For annual reporting, the mailing address for the Arkansas Department of Finance and Administration is:
Individual Income Tax Section Pass-Through Entity Post Office Box 3628 Little Rock, AR 72203-3628
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)
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When filling out the Arkansas AR4PT form, it is important to follow specific guidelines to ensure accuracy and compliance. Here are four things you should and shouldn't do:
Incomplete Information: Failing to provide all required details in Parts A and B can lead to processing delays. Ensure that the name of the entity, FEIN, and member information are fully completed.
Incorrect Identification Numbers: Using the wrong Social Security Number (SSN) or Federal Employer Identification Number (FEIN) can result in rejection of the affidavit. Double-check these numbers for accuracy.
Missing Signature: Not signing the affidavit in Part E is a common oversight. A signature is essential for the affidavit to be considered valid.
Failure to Update Information: If there are changes to the information provided in Parts A or B, a new affidavit must be submitted. Neglecting to do so may lead to complications in tax withholding.
Incorrect Tax Year: Entering the wrong tax year in Part C can cause confusion. Ensure that the tax year is accurate to avoid issues with the exemption.
Not Submitting to the Correct Entity: Submitting the completed affidavit to the wrong pass-through entity can delay the processing. Confirm the correct entity before submission.
Ignoring Revocation Procedures: If revoking a previous exemption, it is crucial to complete Part D properly. Failing to follow the revocation process may result in continued withholding.
Neglecting to Keep Copies: Not retaining a copy of the submitted affidavit for personal records can lead to difficulties in future tax matters. Always keep a copy for your own reference.