AR-NRMILITARY: Nonresident Military Personnel Exemption Form (Revision)
Arkansas · Arkansas DFA · Used for tax years 2025
Form AR-NRMILITARY records that a U.S. Armed Forces member is a nonresident of Arkansas whose tax residence or domicile is 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 W-2.
- Have your name, Social Security number, current mailing address, state of residence or domicile for tax purposes, and daytime phone number ready.
- Sign and date the form.
How to file
Complete and sign the form, and attach supporting documentation. You may submit it by mail, email, or fax.
Mail:
ATTN: Military Exemption Form
State of Arkansas
PO Box 3628
Little Rock, AR 72203
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.
- Forgetting supporting documentation. Attach documentation such as an LES or W-2.
- Leaving the form incomplete or unsigned. The form reminds you to complete and sign it.
- Filing the exemption form every year unnecessarily. The form says this is a permanent exemption and does not need to be completed each year.
- Overlooking a later change in residency or military status. If you establish Arkansas residency, or leave military service and remain in Arkansas, you agree to timely file appropriate income tax returns as required by Arkansas law.
Questions people ask
Do I need to submit this form every year?
No. The form says this is a permanent exemption and you do not need to complete it each year.
What proof should I attach?
Attach documentation supporting your state of residence or domicile for tax purposes, such as your Leave and Earnings Statement (LES) or W-2.
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 of your W-2.
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?
If you establish residency in Arkansas, or leave military service and remain in Arkansas, the form states that you agree to timely file appropriate income tax returns as required by Arkansas law.