Form AR4ECSP, the Employee’s Special Withholding Exemption Certificate, tells an Arkansas employer to stop withholding state income tax from your pay because your income for the year will stay at or below a limit printed on the form. The limit depends on filing status and the number of dependents: $14,643 for a single filer, up to $29,722 for a married couple filing jointly with two or more dependents. You give the signed form to your employer. It is not mailed to the Department of Finance and Administration (DFA).
Who can claim the exemption on Form AR4ECSP
The form has five statements, and you check the one that describes you. Each sets a ceiling on gross income from all sources, so wages from this job are only part of the test. A second job, self-employment income or a pension counts toward the same figure. For the two married blocks the ceiling applies to the couple’s combined gross income.
| Block | Filing status and dependents | Gross income will not exceed |
|---|---|---|
| A | Single | $14,643.00 |
| B | Married filing jointly, 1 or fewer dependents | $24,695.00 combined |
| C | Married filing jointly, 2 or more dependents | $29,722.00 combined |
| D | Unmarried head of household or qualifying widow(er), 1 or fewer dependents | $20,820.00 |
| E | Unmarried head of household or qualifying widow(er), 2 or more dependents | $24,818.00 |
There is no block for married filing separately, so a married employee who files a separate return has no statement to check here. The employer instructions name two certificates an employee can hand in, the AR4EC and the AR4ECSP; anyone who fits none of the five blocks uses the AR4EC.
The AR4ECSP does not define a dependent. The AR4EC, which carries the same revision date, lists the tests for its line 2: the person receives more than half of their support from you, is not claimed as a dependent by their own spouse, is a U.S. citizen or resident, and either lives in your home as a member of your household for the whole year or is a relative on the list printed in the AR4EC instructions (child, grandchild, parent, grandparent, sibling, in-law, step-relative, and blood-related uncle, aunt, nephew or niece).
How to fill out Form AR4ECSP
The form is a one-page fillable PDF. There are three lines of personal details, one checkbox to tick and a signature line. The numbers and letters in the image match the table below.
| Marker | Field on the form | What to enter |
|---|---|---|
| 1 | Print full name | Your full name. The employer instructions tell employers to record each employee’s name and number from the Social Security card, so use the same name. |
| 2 | Social Security Number | Your own SSN. On a joint-return block, the form still has only one SSN line, for the employee. |
| 3 | Print home address, City, State, Zip | Your home address, not the workplace. |
| A to E | Check the applicable block | Tick one box only, using the limits in the table above. |
| 4 | Certification, Signature, Date | Sign and date. The certification says the exemptions and dependents claimed do not exceed what you are entitled to. |
The form has no line for an additional withholding amount and no exemption count. Those are on the AR4EC: line 3 for total exemptions and line 4 for an extra dollar amount per paycheck.
Income slightly over the limit: line 5 of the AR4EC
If your income will be above the AR4ECSP ceiling, the AR4EC has a separate yes/no question on line 5, “I qualify for the low-income tax rates”. Its instructions give income ranges that start one dollar above the AR4ECSP limits:
| Filing status | AR4ECSP (no withholding) | AR4EC line 5 (low-income rates) |
|---|---|---|
| Single | up to $14,643 | $14,644 to $17,500 |
| Married filing jointly, 1 or fewer dependents | up to $24,695 | $24,696 to $29,000 |
| Married filing jointly, 2 or more dependents | up to $29,722 | $29,723 to $36,100 |
| Head of household or qualifying widow(er), 1 or fewer dependents | up to $20,820 | $20,821 to $25,300 |
| Head of household or qualifying widow(er), 2 or more dependents | up to $24,818 | $24,819 to $29,000 |
The DFA publishes the matching Withholding Tax Tables for Low Income, effective January 1, 2026, with weekly, bi-weekly, semi-monthly and monthly tables for single, married and head of household employees.
When to give it to your employer and how long it stays in effect
The DFA employer instructions, effective January 1, 2026 and revised April 27, 2026, tell employers to ask every new employee for a signed AR4EC or AR4ECSP when they start work. Once filed, either certificate stays in effect until the employee hands in a new one, and the employer has to apply a new certificate no later than the start of the first payroll period after receiving it.
Neither the AR4ECSP nor the employer instructions set a deadline for replacing it if your income turns out higher than the block you checked. Because the certificate stays in effect until you give a new one, returning to withholding means filing an AR4EC with your employer. If no certificate is on file at all, the AR4EC says the employer must withhold state income tax as if you claimed no exemptions or dependents.
The employer instructions also cover workers with two jobs at once: if all exemptions and dependents are claimed on one job’s certificate, none should be claimed on the other. For the AR4ECSP, the income from both jobs counts toward the gross income limit.
Where to get the AR4ECSP and who keeps it
The AR4ECSP (R 12/04/2025) is listed on the DFA’s Withholding Tax Forms & Instructions page, posted December 10, 2025. The same page notes that some browser PDF viewers do not work with DFA forms and that Adobe Reader or downloading the file may be needed to complete it.
The left margin of the form gives the routing: the employee files it with the employer, and the employer keeps the certificate with its records. Nothing is sent to the DFA. For questions, the AR4EC gives this address:
Arkansas Withholding Tax Section
P.O. Box 8055
Little Rock, Arkansas 72203-8055
The employer instructions list the Withholding Tax Branch at P.O. Box 9941, Little Rock, AR 72203-9941, phone (501) 682-7290.
Questions about Form AR4ECSP
Do I send Form AR4ECSP to the Arkansas DFA?
The form says to file it with your employer, and the employer keeps it with its records. It has no DFA mailing address.
Can I file AR4ECSP if I am married filing separately?
The five blocks cover single, married filing jointly, and head of household or qualifying widow(er). Married filing separately is not among them, so the AR4EC is the certificate to give your employer.
Does the AR4ECSP stop federal withholding too?
The form exempts your earnings from State income tax withholding. It does not mention federal tax.
Official sources
- Arkansas Department of Finance and Administration, Form AR4ECSP, Employee’s Special Withholding Exemption Certificate (R 12/04/2025)
- Arkansas Department of Finance and Administration, Withholding Tax Forms & Instructions
- Arkansas Department of Finance and Administration, Form AR4EC, Employee’s Withholding Exemption Certificate (R 12/04/2025)
- Arkansas Department of Finance and Administration, Withholding Tax Employer’s Instructions, effective 01/01/2026 (revised 4/27/26)
- Arkansas Department of Finance and Administration, Withholding Tax Low Income Tax Tables, effective 01/01/2026