STATE OF ARKANSAS
REVENUE DIVISION Individual Income Tax
Department of Finance and Administration
7th and Wolfe Streets, Room 1380 Post Office Box 8055 Little Rock, Arkansas 72203-8055 Telephone: (501) 682-7290 Fax: (501) 683-1036 www.arkansas.gov/dfa
General Instructions for Registering and Filing Withholding Tax Statements for the State of Arkansas
Please complete the enclosed State of Arkansas Withholding Tax Registration Form (AR4ER). This registration form must be completed and submitted to the State of Arkansas in order to establish your withholding account and for you to receive preprinted payment coupons. PAYMENTS RECEIVED WITHOUT A REGISTRATION FORM ON FILE WILL BE HELD IN SUSPENSE AND COULD CAUSE LATE BILLING NOTICES TO BE SENT OUT ON YOUR ACCOUNT. To avoid problems or delays in processing, complete the registration form and return it to the State of Arkansas within 10 days. Be sure to include your telephone number on your registration form. In most cases, if there is a problem with your registration form, it can be cleared up with a simple telephone call rather than returning the registration to you for correction. A list of Principal Business Activity Codes is listed on the reverse side of these instructions. Select one of these codes when filing your registration. If you do not have a Federal Identification number, complete the Federal SS-4 form and call the Internal Revenue Service to have one issued immediately. The telephone number is 1-800-829-4933. This is a toll free call.
All newly registered businesses will file withholding tax on a monthly basis. Payments are due on the 15th day of the month following the month the taxes were withheld. Arkansas does not have quarterly filing. You are required to file the coupon (Form AR941M) for every period you are registered in Arkansas even if the amount of withhold- ing is zero.
Make your payments using the Arkansas payment coupons (Form AR941M). Please use the blank coupons pro- vided to start making your payments. Once you have submitted your registration (Form AR4ER), you will be sent a package of preprinted coupons for your business. These packages will have a coupon for every month of the current reporting year. When you receive your preprinted coupons, destroy any coupons that are for the months that you have already filed or for months prior to the date your business started. This will help prevent you from accidentally using the wrong monthly coupon and help prevent the Withholding Branch from assessing incorrect penalty and interest charges for late filing. It is very important to use the proper coupon for the month you are fil- ing. If you do not have the payment coupons (Form AR941M), contact our office for forms. If the due date is near and you still do not have forms, submit your payment with a letter of explanation including your business name, address, federal identification number, and amount of Arkansas taxes withheld. Failure to receive forms is not a valid excuse for late payments. Penalty and interest charges will be assessed on all late payments.
If you have any questions concerning your State of Arkansas withholding account, please contact one of our Tax- payer Service Representatives at (501) 682-7290.
“EQUAL OPPORTUNITY EMPLOYER”