Ark. Code R. 26-51-801 - 1(e) (1997) - Withholding for Low Income Employees

If a person's gross income is not high enough to subject the person to Arkansas' individual income tax, such person must complete and submit to his employer Form AR4ECSP. This form, also known as the employee's special withholding exemption certificate, must be signed and dated by the employee. This form allows an employer, who would normally withhold Arkansas income tax from the wages of such an employee, to refrain from doing so.