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Free Arkansas Ar4Pt File

Form Properties

Fact Name Details
Purpose of AR4PT The AR4PT form allows nonresident members of pass-through entities to request an exemption from Arkansas income tax withholding.
Governing Law This form is governed by Arkansas Code Annotated 26-51-919, which outlines the withholding requirements for nonresident members.
Parts of the Form The form consists of five parts: Pass-Through Entity Information, Nonresident Member Information, Withholding Tax Exemption, Withholding Tax Exemption Revocation, and Signature.
Withholding Rate Arkansas requires a withholding tax rate of 7% on distributed Arkansas income for nonresident members unless they submit the AR4PT form.
Revocation Process Nonresident members can revoke their withholding exemption by completing the relevant sections of the AR4PT form and submitting it to the pass-through entity.

Key takeaways

Filling out and using the Arkansas AR4PT form involves several important steps and considerations. Here are key takeaways to keep in mind:

  • Purpose of the Form: The AR4PT form is designed for nonresident members of pass-through entities to claim an exemption from Arkansas income tax withholding.
  • Eligibility: Nonresident members who receive distributions of Arkansas income can use this form to avoid withholding if they meet the requirements outlined in Arkansas Code Annotated 26-51-919(b)(1)(A).
  • Complete All Parts: Ensure that all relevant sections of the form—Parts A, B, C, and E—are filled out accurately before submitting it to the pass-through entity.
  • Revocation of Exemption: If a nonresident member wishes to revoke their withholding exemption, they must complete Parts A, B, D, and E and submit the updated affidavit.
  • Retention of Records: Pass-through entities are required to retain the original AR4PT forms and provide copies to the Arkansas Department of Finance and Administration (DFA) upon request.
  • Annual Reporting: Pass-through entities must report the names, addresses, and identification numbers of all nonresident members who have submitted the AR4PT form on an annual basis.

Detailed Steps for Using Arkansas Ar4Pt

Completing the Arkansas AR4PT form is a straightforward process that allows nonresident members of pass-through entities to claim an exemption from state income tax withholding. Following these steps will help ensure that the form is filled out correctly and submitted appropriately.

  1. Begin with Part A: Fill in the name of the pass-through entity, its Federal Employer Identification Number (FEIN), and its address, including city, state, and zip code. Indicate the type of pass-through entity (e.g., S-Corporation, Partnership, Limited Liability Company, etc.).
  2. Move to Part B: Enter the name of the nonresident member, their Social Security Number (SSN) or FEIN, and their address, including city, state, and zip code.
  3. In Part C: Clearly state your name as the nonresident member requesting exemption from withholding. Indicate the tax year for which you are claiming this exemption. Acknowledge your agreement to comply with Arkansas tax laws by signing the affidavit.
  4. If you need to revoke a previous exemption, complete Part D: Write your name and the date of the previous withholding election you wish to revoke. Indicate your request to be subject to withholding for the current tax year and subsequent years.
  5. Finally, in Part E: Sign and date the form. Include your daytime telephone number for any follow-up communication.

After completing the form, submit it to the pass-through entity. They will retain the original and may need to provide copies to the Arkansas Department of Finance and Administration upon request. If any information changes, remember to fill out a new form.

Common mistakes

When filling out the Arkansas AR4PT form, individuals often make several common mistakes that can lead to delays or complications in processing. Awareness of these errors can help ensure a smoother experience when submitting the form.

One frequent mistake is failing to provide complete information in Part A. This section requires details about the pass-through entity, such as its name, address, and type. Omitting any of this information can result in the form being rejected. It is essential to double-check that all fields are filled in accurately.

Another common error occurs in Part B, where the nonresident member's information is collected. Individuals sometimes mistakenly enter incorrect Social Security Numbers (SSNs) or Federal Employer Identification Numbers (FEINs). Providing the wrong number can complicate tax matters, so verifying this information before submission is crucial.

In Part C, where the nonresident member requests exemption from withholding, some people forget to sign the affidavit. A missing signature renders the form invalid. Additionally, failing to date the form can also create issues, as the date is necessary for record-keeping and validation purposes.

People often overlook the requirement to specify the tax year for which the exemption is requested. This detail is important to ensure that the exemption applies to the correct period. If this information is missing, the Arkansas Department of Finance and Administration may not process the request as intended.

Another mistake involves misunderstanding the revocation process outlined in Part D. Some individuals may think that they can simply notify the pass-through entity without filling out the revocation section. However, to officially revoke a previous exemption, the form must be completed and submitted again.

Inaccuracies in the contact information, such as the daytime telephone number in Part E, can also lead to complications. If the Arkansas Department of Finance and Administration needs to reach the nonresident member for any reason, having incorrect contact information can delay communication and resolution of any issues.

Lastly, individuals sometimes forget to submit the completed form to the appropriate pass-through entity. Ensuring that the form is sent to the right place is critical for processing. It is advisable to keep a copy of the submitted form for personal records.

By being aware of these common mistakes, individuals can take steps to avoid them. Careful attention to detail and thorough review of the AR4PT form can help ensure a successful submission and maintain compliance with Arkansas tax regulations.

Arkansas Ar4Pt Sample

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

 

 

 

 

Address

 

 

 

 

 

City, State, Zip

 

 

 

 

 

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

I,______________________________________________, as a nonresident member of the above named

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).

Instructions for Nonresident Member

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)