How many exemptions should I claim in Arkansas?
On Arkansas's AR4EC, a single filer with no dependents usually claims 1 and a married couple 2, plus one for each dependent. Each exemption cuts $29.00 a year off the Arkansas tax withheld. On a $60,000 salary paid every two weeks, one exemption more than that raises each paycheck by about $1.12. Claiming fewer means more withheld now and a bigger refund later.
How to count your exemptions on the AR4EC
You claim 1 exemption for yourself if you file single, 2 if you claim yourself and your spouse, and 2 if you file as head of household. Then add 1 for each child or other dependent, and the total goes on line 3. Each exemption cuts $29 a year off the tax withheld.
Head of household filers get 2 exemptions for themselves, not 1. If you expect to owe no Arkansas tax, the exempt claim goes on a separate form, the AR4ECSP, not the AR4EC.
If you never turn in an AR4EC, your employer withholds as if you claimed zero exemptions.
Arkansas withholding by number of exemptions
Single filer earning $60,000 a year, paid every two weeks, federal W-4 with no adjustments. The highlighted row is the usual count for a single filer with no dependents.
| Exemptions | Arkansas tax withheld | Take-home pay |
|---|---|---|
| 0 | $67.77 | $1,870.31 |
| 1 | $66.65 | $1,871.42 |
| 2 | $65.54 | $1,872.54 |
| 3 | $64.42 | $1,873.65 |
| 4 | $63.31 | $1,874.77 |
| 5 | $62.19 | $1,875.88 |
Married couple on one $100,000 income, paid every two weeks:
| Exemptions | Arkansas tax withheld | Take-home pay |
|---|---|---|
| 0 | $135.35 | $3,122.73 |
| 1 | $134.23 | $3,123.85 |
| 2 | $133.12 | $3,124.96 |
| 3 | $132.00 | $3,126.08 |
| 4 | $130.88 | $3,127.19 |
| 5 | $129.77 | $3,128.31 |
Should you claim more or fewer?
Exemptions only change how much is withheld during the year. Your actual Arkansas tax is settled on your state return. Claim more than you qualify for and you may owe at tax time. Claim fewer and you get the difference back as a refund. If you would rather keep the count simple, most forms also let you ask for an extra dollar amount from each paycheck.
The federal Form W-4 dropped allowances in 2020, so your federal and Arkansas forms work differently. See how many allowances to claim and how to fill out a W-4. To see your own numbers, open the Arkansas paycheck calculator and set the exemptions under the state form step.
Sources
Arkansas DFA, Form AR4EC (2026) and Arkansas DFA, Withholding Tax Formula. Withholding figures come from the same 2026 formulas the calculator uses; see how we calculate.