ARW-4MS
STATE OF ARKANSAS
Annual Withholding Tax Exemption
Certificate For Military Spouse
Form ARW-4MS is used for employees claiming exemption from Arkansas’ Income Tax Withholding require-
ments. The Military Spouses Residency Relief Act of 2009 amends the Servicemembers Civil Relief Act of
2003 to allow military servicemembers spouse’s income to be taxed in the state of domicile.
In order to qualify the conditions below must be met and Sections I, II and IV completed. Each claim for
exemption will last for one year and this form needs to be filed by December 1 of each year to continue the
withholding exemption yearly. To opt out of the withholding exemption, complete Sections I, III and IV below.
TAX YEAR
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SECTION I
Employee’s Name
Employee’s SSN
Military Sevicemember Spouse’s Name
Spouse’s SSN
Current Street Address, City, and Zip Code
Military Servicemember’s Domicile
SECTION II
To qualify for the exemption you must meet the conditions below and complete this section in full.
I am not a military servicemember ...........................................................................................
YES
NO
I am married to a military servicemember ................................................................................
YES
NO
I live with my spouse ................................................................................................................
YES
NO
My spouse’s current military orders assign him/her to a location in Arkansas? .......................
YES
NO
My domicile is a state other than Arkansas? ...........................................................................
YES
NO
State of domicile _____________________________
SECTION III
I want to opt out of the exemption for military spouse’s and withhold Arkansas taxes ...................
YES
NO
SECTION IV
Employee’s Signature
Date
Phone Number
Under penalties of perjury, I certify that I am not subject to Arkansas withholding tax because I meet the conditions set forth under the Servicemembers
Civil Relief Act, as amended by the Military Spouses Residency Relief Act (P.L. 111-97)
Give this certificate to your employer and keep a copy for your records.