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Explains which amended form to use (AR1000A or AR1000ANR), filing deadlines for refunds, and timing rules for processing original returns. Provides step-by-step guidance to complete personal information, filing status, personal credits, income reporting, deductions, and tax computation, including rules for capital gains and special requirements for disability credits.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/amended-individual-income-tax-return-and-instructions-arkansas/304945/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/amended-individual-income-tax-return-and-instructions-arkansas/304945.png","ImageObject",442,249,{"name":88,"@type":89},"Gloria","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Which amended Arkansas income tax form must be filed to adjust a return?","Question",{"text":108,"@type":109},"Complete either AR1000A or AR1000ANR. Do not file a second AR1000, AR1000NR, or AR1000S.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When must an Arkansas amended tax return be filed for a refund?",{"text":113,"@type":109},"File within three years from the time the original return was due, or two years from the time the tax was paid—whichever period is later.",{"name":115,"@type":106,"acceptedAnswer":116},"What should be done if the IRS adjusts the taxpayer’s federal return?",{"text":117,"@type":109},"The adjustment may change Arkansas tax liability. File an amended return to reflect the changes within thirty days under Arkansas tax law.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304945,1790127693,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},2336474459895,"https://ap-avatar.wpscdn.com/avatar/22000baeef7a5ed0655?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786071322749376916","STATE OF ARKANSAS  \nAmended Individual Income Tax Return and Instructions  \nGENERAL INSTRUCTIONS  \nIf you need to adjust your Arkansas Income Tax Return, you must complete either the AR1000A or the AR1000ANR Amended Form. Do not ﬁle a second AR1000, AR1000NR, or AR1000S.  \nThis package contains:  \n1. Instructions to complete Forms AR1000A andAR1000ANR.  \n2. AR1000A-Full Year Resident Form.  \n3. AR1000ANR-Nonresident and Part-Year Resident Form. An Amended Tax Return for refund of overpayment of Arkansas State Income Tax must be ﬁled within three (3) years from the time the original return was due to be ﬁled or two (2) years from the time the tax was paid, whichever period is later.  \nWhen ﬁling an Amended Return for the current year, allow time for the original AR1000 or AR1000NR return to process. If you are due a refund on the original return, wait until you receive your refund check before you ﬁle the Amended Return. Cash the original refund check upon receipt.  \nIf you are notiﬁed by the Income Tax Section that there is an error on your original return, do not ﬁle an Amended Return until you receive your refund or Notice of Proposed Billing and/or Tax Adjustment Letter.  \nIf your Federal Return is adjusted by the IRS for any reason, it may change your Arkansas income tax liability. You must ﬁle an Amended Return to reﬂect these adjustments within thirty (30) days in accordance with Arkansas tax law.  \nNOTE: If amending to change your ﬁling status from Single (Status 1), Unmarried Head of Household (Status 3), or Married Filing Separately on Different Returns (Status 5), you cannot add a spouse using Status  \n2 or 4 unless the spouse has already ﬁled an AR1000/AR1000NR return.  \nHOW TO COMPLETE FORMS AR1000A/AR1000ANR  \nThe following instructions will apply to both forms unless indicated.  \nSTAPLE ALL REQUIRED W-2(s), 1099(s), SCHEDULES, AND EXPLANATIONS TO THE RETURN ALONG WITH YOUR FEDERAL RETURN, IF REQUIRED.  \nNAME, ADDRESS, AND RESIDENCY  \nComplete all information regarding name, address, city, state, zip code, social security numbers, tax year you are amending, and telephone numbers.  \nBe sure to include residency information requested on Form AR1000NR.  \nFILING STATUS (Lines 1 through 6)  \nCheck the appropriate ﬁling status (Single, Married Filing Joint, etc. ) .  \nPERSONAL CREDITS (Lines 7A through 7D)  \nLine 7A. Check the box or boxes that apply to you and/or your spouse.(You cannot claim any of these credits for your children or dependents.) Multiply the number of boxes checked by $20 (if you are amending tax years beginning before December 31, 2004), $21 (if you are amending tax years beginning on January 1, 2005 and ending on December 31, 2005), or $22 (if you are amending tax years beginning on or after January 1, 2006) and enter the result in the box to the right.  \nLine 7B. Multiply the number of dependents listed by $20 (if you are amending tax years beginning before December 31, 2004), $21 (if you are amending tax years beginning on January 1, 2005 and ending December 31, 2005), or $22 (if you are amending tax years beginning on or after January 1, 2006) and enter the result in the box to the right.  \nLine 7C. Multiply the number of developmentally disabled individuals listed by $500 and enter the result in the box to the right. If you are claiming the Developmentally Disabled Individual Credit for the ﬁrst time, you must attach FormAR1000RC5 to the Amended Return.  \nLine 7D. Add the amounts listed in Lines 7A, 7B, and 7C and enter the result in the box to the right.  \nCheck if your return was adjusted by the IRS. ATTACH A COPY OF THE FEDERAL REVENUE AGENT’S REPORT.  \nINCOME (Lines 8 through 12)  \nPart 1. Report the information you originally ﬁled on your AR1000/ AR1000NR or AR1000S Arkansas Tax Return, or enter the information as it was previously adjusted.  \nPart 2. Report the information that is being adjusted. Enter the amounts as you are amending them.  \nIF YOU HAVE A NET CAPITAL GAIN reported on Feder","cbCaih5OJTKplazj","https://ap.wps.com/l/cbCaih5OJTKplazj","pdf",189630,"English","# General Instructions\n## Choosing the Correct Amended Form\n## Refund and Filing Timing Rules\n## When Not to File an Amended Return\n# How to Complete Forms AR1000A/AR1000ANR\n## Staple Required Federal Documents\n## Name, Address, and Residency\n## Filing Status\n## Personal Credits\n## Income and Adjustments\n## Deductions and Net Taxable Income\n## Tax Computation","[{\"question\":\"Which amended Arkansas income tax form must be filed to adjust a return?\",\"answer\":\"Complete either AR1000A or AR1000ANR. Do not file a second AR1000, AR1000NR, or AR1000S.\"},{\"question\":\"When must an Arkansas amended tax return be filed for a refund?\",\"answer\":\"File within three years from the time the original return was due, or two years from the time the tax was paid—whichever period is later.\"},{\"question\":\"What should be done if the IRS adjusts the taxpayer’s federal return?\",\"answer\":\"The adjustment may change Arkansas tax liability. File an amended return to reflect the changes within thirty days under Arkansas tax law.\"}]","Amended Individual Income Tax Return and Instructions - Arkansas | PDF",1789820077]