The AR4PT affidavit is the official Nonresident Member Withholding Exemption Affidavit for individuals who participate in Arkansas entities structured as S-Corporations, trusts, general partnerships, limited partnerships, or limited liability companies. Nonresident members use this document to request exemption from income tax withholding on their allocated share of income from the entity. The conditions for this exemption are defined by the Arkansas Code Annotated 26-51-919(b)(1)(A). The affidavit covers the procedure for claiming the exemption, obligations to report any change in information, and the consequences of failing to comply with its terms. With parts dedicated to entity information, individual identification, and the exemption declaration, the AR4PT is a core compliance tool within Arkansas tax law. Entities must retain completed affidavits and submit records to the Arkansas Department of Finance and Administration as part of their annual reporting duties.
A nonresident member of a qualifying entity may request the withholding exemption if they meet one of the following criteria. The nonresident member files an Arkansas income tax return and pays all taxes due on their share of distributed income. The nonresident member is otherwise exempt from Arkansas income tax on that income. The nonresident member is itself a flow-through entity that withholds Arkansas income tax on its own nonresident owners.
The affidavit must be completed and submitted to the entity before the beginning of the tax year for which the exemption is claimed. If your filing status or residency changes, you are required to notify the entity and submit a new withholding exemption affidavit or revoke the existing one through the appropriate section of the form.
Part A collects the name and Federal Employer Identification Number of the entity. Part B records your full legal name, address, and taxpayer identification number as the nonresident member. Part C identifies the type of entity involved, such as a partnership, S-Corporation, trust, or LLC. Part D contains the exemption declaration, where you select one of the qualifying conditions. Part E captures your signature, date, and contact telephone number to certify the affidavit.
If you operate an LLC in Arkansas, review the Arkansas LLC Operating Agreement for member rights and responsibilities. Entities that remit income tax may also need to file the Arkansas Employer's Annual Withholding Tax Return (ET-1). Additional state tax documents are available through Arkansas Form 10-315.
| Question | Answer |
|---|---|
| Form Name | Arkansas Form AR4PT |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | AR4PT state of arkansas non resident member exemption form |
| Issuing Authority | Arkansas Department of Finance and Administration |
| Entity Types | S-Corporations, Partnerships, LLCs, Trusts |
| Purpose | Nonresident Member Withholding Exemption |