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AR4EC                                                     STATE OF ARKANSAS                      
                              Employee’s Withholding Exemption Certificate 

Print Full Name                                                                     Social Security Number 
Print Home Address                                                                  City                            State                                       Zip 
                                             How to Claim Your Withholding                                                                               Number of Exemptions 
                                                              See instructions below                                                                              Claimed 
Employee: 
File this form with      1.   CHECK ONE OF THE FOLLOWING FOR EXEMPTIONS CLAIMED
your employer. 
                              a.   You claim yourself.    (Enter one exemption) ......................................................................1a 
Otherwise, your 
employer must                 b.   You claim yourself and your spouse. (Enter two exemptions) .........................................1b 
withhold state                c.      Head of Household, and you claim yourself. (Enter two exemptions) .............................1c 
income tax from 
your wages without       2.   NUMBER OF CHILDREN or DEPENDENTS. (Enter one exemption per dependent) ................. 2 
exemptions or 
dependents.              3.   TOTAL EXEMPTIONS. (Add Lines 1a, b, c, and 2)
                              If no exemptions or dependents are claimed, enter zero.............................................................. 3 
Employer: 
Keep this certificate    4.   Additional amount, if any, you want deducted from each paycheck.   (Enter dollar amount) ......... 4 
with your records. 
                         5.   I qualify for the low-income tax rates. (See below for details) ....................................................... 5        Yes           No 
                              Please check filing status:  Single       Married Filing Jointly    Head of Household 
I certify that the number of exemptions and dependents claimed on this certificate does not exceed the number to which I am entitled.                           
Signature:                                                                                                          Date:    

                                                              Instructions 

TYPES OF INCOME - This form can be used for withholding on all types                      (a) Your spouse for whom you have been claiming an
of income, including pensions and annuities.                                        exemption is divorced or legally separated from you, or claims 
                                                                                    his or her own exemption on a separate certificate, or 
NUMBER OF EXEMPTIONS (Husband and/or Wife) Do not claim more                            (b) The support you provide to a dependent for whom you claimed
than the correct number of exemptions. However, if you expect to owe more           an exemption is expected to be less than half of the total support for the year. 
income tax for the year, you may increase your withholding by claiming a            OTHER DECREASES in exemptions or dependents, such as the death of a 
smaller number of exemptions and/or dependents, or you may enter into an            spouse or a dependent, does not affect your withholding until next year, but 
agreement with your employer to have additional amounts withheld. This is           requires the filing of a new certificate by December 1 of the year in which 
especially important if you have more than one employer, or if both husband         they occur. 
and wife are employed. 
                                                                                    You may claim additional amounts of withholding tax if desired. This will 
DEPENDENTS – To qualify as your dependent    (line 2 of form), a person             apply most often when you have income other than wages. 
must (a) receive more than 1/2 of their support from you for the year, (b) 
not be claimed as a dependent by such person’s spouse,    (c) be a citizen          You qualify for the low-income tax rates if your total income from all 
or resident of the United States, and (d) have your home as their principal         sources is: 
residence and be a member of your household for the entire year or be 
                                                                                    (a) Single                                                           $1 ,3 447   to    $16,000 
related to you as follows: son, daughter, grandchild, stepson, stepdaughter,        (b) Married Filing Jointly                                           $2 ,2 676    to    $26,700 
son-in-law or daughter-in-law; your father, mother, grandparent, stepfather,              (1 or less dependents) 
stepmother, father-in-law or mother-in-law; your brother, sister, stepbrother,      (c) Married Filing Jointly                                           $2 ,7 292    to    $3 , 00 3 1
                                                                                          (2 or more dependents) 
stepsister, half-brother, half-sister, brother-in-law or sister-in-law; your uncle, (d) Head of Household/Qualifying Widow(er)    $19,118    to   $2 , 00l                   3 3
aunt, nephew or niece (but only if related by blood).                                     (1 or less dependents) 
                                                                                    (e) Head of Household/Qualifying Widow(er)    $2 ,2 790    to    $2 , 00                 6 6
                                                                                          (2 or more dependents) 
CHANGES  IN  EXEMPTIONS  OR  DEPENDENTS                   – You  may  file 
a new certificate at any time if the number of exemptions or dependents 
                                                                                    For additional information consult your employer or write to: 
INCREASES. You must file a new certificate within 10 days if the number                          Arkansas Withholding Tax Section 
of exemptions or dependents previously claimed by you DECREASES for                                             P. O. Box 8055 
any of the following reasons:                                                                    Little Rock, Arkansas  72203-8055 
AR4EC (R 1 /1 16/202 )2  






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