AR-MS: Tax Exemption Certificate for Military Spouse (2025)
Arkansas · Arkansas DFA · Used for tax years 2025
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, 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.
If your employer withheld Arkansas income tax and you meet these conditions, the form states that your income earned in Arkansas is not taxable by Arkansas.
What you'll need
Attach the completed Form AR-MS and the servicemember’s Leave and Earnings Statement (LES) and/or W-2 to Form AR1000NR.
To complete AR-MS, have the following information ready:
- Your name, Social Security number, current address, phone number, and state of domicile.
- The military servicemember’s name, Social Security number, and domicile.
- Information about your spouse’s current military assignment so you can answer the eligibility questions.
How to file
Complete the eligibility section in full, including the true-or-false questions and your state of domicile. Fill in the requested personal information, then sign and date the certificate.
Attach the completed AR-MS and the servicemember’s LES and/or W-2 to your AR1000NR tax return. Check the box on AR1000NR and complete the return with no income in the Arkansas column.
The certificate does not provide a mailing address or e-filing instructions.
Common mistakes
- Leaving the eligibility section incomplete. The form directs you to complete it in full.
- Forgetting to attach the completed certificate and the servicemember’s LES and/or W-2 to AR1000NR.
- Missing the box on AR1000NR. The certificate tells you to check it.
- Entering income in the Arkansas column when claiming this exemption. The certificate 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?
No. One of the conditions for this military spouse exemption is that you are not a military servicemember.
Can my domicile be Arkansas?
No. To qualify, your domicile must be a state other than Arkansas. You must enter your state of domicile on the certificate.
What if my employer already withheld Arkansas income tax?
The form states that income earned in Arkansas is not taxable by Arkansas if you meet the listed conditions. Attach the completed certificate and the servicemember’s LES and/or W-2 to AR1000NR, check the box on that return, and enter no income in the Arkansas column.
Do I need to sign the certificate?
Yes. The form includes an employee signature and date. By signing, you certify under penalties of perjury that you are not subject to Arkansas withholding tax because you meet the stated conditions.