WHERE TO FIND COMPLETE INFORMATION: You may find more information in the Department of Finance and Administration publication entitled: “Instructions For Employers-Arkansas Income Tax Withholding.”
WHO MUST FILE THIS REGISTRATION: Every employer with one (1) or more employees.
WHERE TO FILE: Department of Finance and Administration, Withholding, P.O. Box 8055, Little Rock, Arkansas 72203-8055.
HOW TO REGISTER: Please print or type. Follow the instructions below which correspond to the numbers used on the front of this form. If you need to make a payment when registering, complete Form AR941M for each month involved.
TYPE OF FILER: ALL NEW ACCOUNTS ARE MONTHLY FILERS. THERE IS NO QUARTERLY FILING METHOD. If your filing status changes, you will be notified by our department.
PAYMENTS: Wage withholding payments are due on the 15th of the month following the end of the monthly reporting period. Pension withholding payments are due on the 15th of the month following the end of the monthly reporting period. Pass through entity payments are due annually with the due date being February 28th of the following tax year. If you do not have forms, you can mail your payment with a letter containing the name of your business, the month and year you are filing, the amount of withholding, your federal identification number, and the name of the contact person in case of a problem.
Indicate the type of withholding: If you will be withholding from wages, check Wages. If you will be withholding from pension distribu- tions or other annuity payments, check Pension . If you are a pass through entity and you will be withholding tax from distributions to nonresident members, check Pass Through Entity. You must complete a separate AR4ER for each type of Withholding tax.
Enter your Federal Employer’s Identification Number. This is the nine digit number the IRS issues. It is used to identify the tax accounts of employers. IMPORTANT: When completing the AR4ER, you must add a two digit processing suffix number to the end of your FEIN. YOU MUST use your FEIN with the processing number on all related forms for the Withholding tax you are filing. If this processing number is not included with your FEIN, processing of your payments will be delayed. If you check “Wages” box, add “00” to the end of your FEIN (ex: 12-3456789-00). If you check the “Pension” box, add “50” to the end of your FEIN (ex: 12-3456789-50). If you check the “Pass Through Entity” box, add “70” to the end of your FEIN (ex: 12-3456789-70).
Enter the complete name of the business or trade name under which this business is operated. Also enter the telephone number with area code.
Enter the address where the business is physically located. This will be the street address in most cases. Do not enter a P.O. Box number.
If you would like to have your reports mailed to an address other than that of your business, enter the address on this line.
Enter the name of the owner or party responsible for assuring the payment of state withholding taxes. This is the individual owner, a general partner, or corporate officer. Also, enter the Social Security Number and phone number of the owner/responsible party.
Enter the street address or mailing address where the owner/responsible party may receive notices from the Arkansas State Withholding Tax branch.
Enter the date you started withholding Arkansas taxes from your employees’ wages. Enter as mm/dd/yy.
Describe the type of business carried on by the employer. It is important that you state if the business is for wholesale or retail usage. Some examples of the type of information needed are as follows:
MINING & QUARRYING: State principal product (i.e., mine bauxite, crushed limestone, gravel, etc.). CONSTRUCTION: State if general or special trade contractor and type of work normally performed (i.e., general contractor streets and high ways, electrical subcontracto , etc.). WHOLESALE OR RETAIL TRADE: Specify which (i.e., wholesale grocery, retail grocery; retail gasoline service station; retail hardware; wholesale petroleum – bulk products; wholesale dairy products, retail drugs, etc.). MANUFACTURING: State type of establishment operated (i.e., sawmill, vegetable cannery, etc.) and state principal products or line of goods sold (i.e., toy manufacturing, fishing equipment, etc.). AGRICULTURE: (Specify) includes: Farms of all types – livestock, crops, vegetables, cotton gins, nurseries and horticulture, etc. NON-PROFIT ORGANIZATIONS: State purpose for which operated (i.e., religious, charitable, educational, scientific, etc.) and principal activity (i.e., religious organization – hospital; charitable – home for the aged, etc.). GOVERNMENTAL: Identify further if deemed necessary. OTHER ACTIVITIES: State exact type of business operated (i.e., advertising agency, dry cleaning plant, motion picture theate , doctor’s office or clinic, barber shop, rental of coin-operated machines, etc.)
10. Mark the box that describes your type of business ownership; Sole Proprietorship, Partnership, Domestic Corporation/LLC (created in the State of Arkansas), or Foreign Corporation/LLC (organized outside the State of Arkansas).
Enter the county in which your business is located.
Sign and date registration.
Find the Federal Principal of Activity Code that best describes your business and enter the 4-digit code in the space provided.
IMPORTANT Each corporation of an affiliated group must be treated as a separate employer and must register separately.