Arkansas uses an unusually granular withholding table — dozens of narrow income steps rather than a handful of wide brackets — so the effective rate moves in small increments as pay rises. The form asks for allowances and supports an additional flat amount per period. Our 2026 Arkansas figures are still being cross-checked against the state publication, so this page shows the schedule and its source rather than a take-home estimate.
Total exemptions from Form AR4EC line 3. Each produces a $29 annual personal tax credit.
AR4EC, line 3
Arkansas dependents
Number of children or dependents from Form AR4EC line 2. This is separate from total exemptions and selects the correct low-income formula.
AR4EC, line 2
Qualifies for Arkansas low-income rates
Select only when Form AR4EC line 5 is Yes.
AR4EC, line 5
Notes and caveats
Source disagreement: Arkansas DFA's current Tax Year 2026 formula, posted May 29, 2026, uses a 3.70% top rate, a $367.16 first top-bracket adjustment, and a $79.90 final adjustment. NFC-26-1767630235 uses 3.90%, $419.96, and $89.30. This ruleset follows the state publication and is flagged for verification.
DFA's formula says midrange treatment applies below $100,001, while its worked example says below $97,701. NFC also says below $100,001. The explicit formula instruction and NFC agreement control.
Low-income schedule selection uses the dependent count from AR4EC line 2; total exemptions from line 3 remain the basis for the $29 personal credit.
Additional per-paycheck withholding from AR4EC line 4 is handled by the engine's generic additional state withholding field.
Sources
Every figure on this page is transcribed from a published source and carries the date it was read. Where two sources disagree, the disagreement is recorded rather than resolved silently.
This is an estimate of payroll withholding, not tax advice, and not a prediction of your final tax bill. Withholding is what your employer sends in during the year; what you actually owe is settled when you file.