AR-NRMILITARY: Nonresident Military Personnel Exemption Form (Revision)
Arkansas · Arkansas DFA · Used for tax years 2024
Form AR-NRMILITARY records that a member of the United States Armed Forces is a nonresident of Arkansas with a tax residence or domicile in another state. It establishes a permanent exemption from filing Arkansas returns and does not need to be completed each year.
Who files this form
Members of the United States Armed Forces whose state of residence or domicile for tax purposes is a state other than Arkansas should file Form AR-NRMILITARY. The form tells Arkansas that you are a nonresident military member and are not required to file Arkansas returns.
Do not use this form if Arkansas is listed in Box 15 of your W-2.
What you'll need
- Attach documentation supporting your state of residence or domicile for tax purposes, such as your Leave and Earnings Statement (LES) or your most recent Form W-2.
- Have your Social Security number, current mailing address, and daytime phone number ready to complete the form.
How to file
Enter your name, state of residence or domicile for tax purposes, Social Security number, current mailing address, and daytime phone number. Attach supporting documentation, then sign and date the form.
Mail the completed form to:
ATTN: Military Exemption Form
State of Arkansas
PO Box 3628
Little Rock, AR 72203
Instead of mailing it, you may submit it by:
- Email: individual.income@dfa.arkansas.gov
- Fax: (501) 682-7692
Common mistakes
- Using the form when Arkansas appears in Box 15 of your W-2. The form specifically says not to use it in that case.
- Leaving out supporting documentation. Attach documentation such as an LES or W-2.
- Forgetting to complete and sign the form. The form expressly reminds you to do both.
- Filing this form every year unnecessarily. The form describes the exemption as permanent and says you do not need to complete it each year.
- Overlooking a later change in residency or military status. By signing, you agree to timely file the appropriate Arkansas income tax returns if you establish Arkansas residency or leave military service and remain in Arkansas.
Questions people ask
Do I need to submit this form every year?
No. The form states that this is a permanent exemption and that you do not need to complete it each year.
What can I use to support my state of residence?
Attach documentation such as your Leave and Earnings Statement (LES) or your most recent W-2. The form refers to your LES and/or Box 15 of your W-2 as showing your state of residence for tax purposes.
Can I use this form if my W-2 lists Arkansas in Box 15?
No. The form specifically says not to use it if Arkansas is listed in Box 15.
Can I email or fax the form instead of mailing it?
Yes. You may email it to individual.income@dfa.arkansas.gov or fax it to (501) 682-7692.
What if I later become an Arkansas resident or leave military service?
The form includes your agreement to timely file appropriate Arkansas income tax returns if you establish residency in Arkansas or leave military service and remain in Arkansas.