In spin-density-functional theory for noncollinear magnetic materials, the Kohn-Sham system features exchange-correlation (xc) scalar potentials and magnetic fields. The significance of the xc magnetic fields is not very well explored; in particular, they can give rise to local torques on the magnetization, which are absent in standard local and semilocal approximations. We obtain exact benchmark solutions for two electrons on four-site extended Hubbard lattices over a wide range of interaction strengths, and compare exact xc potentials and magnetic fields with approximations obtained from orbital-dependent xc functionals. The xc magnetic fields turn out to play an increasingly important role as systems becomes more and more correlated and the electrons begin to localize; the effects of the xc torques, however, remain relatively minor. The approximate xc functionals perform overall quite well, but tend to favor symmetry-broken solutions for strong interactions.
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