1. (a) Pass-through entities that make distributions subject to Arkansas withholding must register with the Department of Finance and Administration using Form AR4ER.

2. (b) Important.

   1. (1) When completing the AR4ER, check the "Pass Through Entity" box and add the two-digit processing suffix number, seventy (70), to your FEIN (Example: 12-3456789-70).
   2. (2) You must use the processing number on all related forms for pass-through withholding tax remittance.
   3. (3) If this processing number is not included with your FEIN, processing of your payments will be delayed.

Codification Notes: “FEIN” means Federal Employer Identification Number.