AR-MS: Tax Exemption Certificate for Military Spouse (2024)
Arkansas · Arkansas DFA · Used for tax years 2024
Form AR-MS is an Arkansas tax exemption certificate for military spouses claiming exemption from Arkansas income tax. It records the employee’s and servicemember’s information, domicile details, and certification that the exemption conditions are met.
Who files this form
Military spouses may use Form AR-MS to claim exemption from Arkansas income tax. To qualify, you must meet all of these conditions:
- You are not a military servicemember.
- You moved to Arkansas solely to be with your spouse, who is serving under military orders.
- You are married to a military servicemember.
- Your spouse’s current military orders assign them to a location in Arkansas.
- Your domicile is a state other than Arkansas.
What you'll need
The form tells you to attach these items to Form AR1000NR:
- Your completed Form AR-MS certificate.
- The servicemember’s Leave and Earnings Statement (LES) and/or W-2.
To complete the certificate, have your and your military spouse’s names, Social Security numbers, and states of domicile available, along with your current address and phone number.
How to file
- Complete the certificate in full, including the TRUE or FALSE responses to the eligibility statements and your state of domicile.
- Provide the requested employee and military servicemember information, then sign and date the certificate.
- Attach the completed certificate and the servicemember’s LES and/or W-2 to Form AR1000NR.
- Check the box on Form AR1000NR and complete the return with no income in the Arkansas column.
The certificate does not give a mailing address or e-filing instructions.
Common mistakes
- Leaving the eligibility section incomplete. The form says to complete it in full.
- Forgetting to attach the completed certificate and the servicemember’s LES and/or W-2 to Form AR1000NR.
- Forgetting to check the box on Form AR1000NR.
- Entering income in the Arkansas column when following the form’s exemption instructions. The form directs you to complete the return with no income in that column.
Questions people ask
Can I use AR-MS if I am a military servicemember myself?
No. One of the qualifying conditions is that you are not a military servicemember.
Must my domicile be outside Arkansas?
Yes. The certificate requires your domicile to be a state other than Arkansas and asks you to enter that state.
What if my employer withheld Arkansas income tax?
The form states that income earned in Arkansas is not taxable to Arkansas if the listed conditions are met. It directs you to attach the completed certificate and the servicemember’s LES and/or W-2 to Form AR1000NR.
What am I certifying when I sign?
Under penalties of perjury, you certify that you are not subject to Arkansas withholding tax because you meet the conditions under the Servicemembers Civil Relief Act, as amended by the Military Spouses Residency Relief Act.