Amending a previously filed Arkansas tax return for 2019 means correcting mistakes made in that year's submission. Taxpayers can submit an Amended Individual Income Tax Return using Form AR1000F or AR1000NR. This allows the Arkansas Department of Finance and Administration (DFA) to recalculate your tax liability correctly. Timely and accurate amendments can prevent penalties, interest, or missed refunds.
You might need to amend your 2019 Arkansas return if you forgot income, deductions, or claimed incorrect credits. Individuals who received corrected W-2s or 1099s after filing should also consider amending. Fixing these issues to comply with state tax laws and avoid future audits is essential. Correcting your return shows honesty and protects you from potential legal consequences.
This guide applies explicitly to amending Arkansas income tax returns for the 2019 tax year only. Do not use this process for returns from 2020 or later. The rules, forms, and procedures discussed here are tailored to 2019 filing requirements. Consult updated state guidance or your tax advisor for any other tax year.
When should you amend your Arkansas tax return for 2019
Amending your Arkansas tax return for 2019 can be necessary when your original filing contained errors, omissions, or incomplete information. Whether correcting mistakes or responding to changes from the IRS, knowing when and why to amend is crucial for maintaining compliance and securing any refunds you’re entitled to. Below are the most common reasons to consider filing an amended income tax return for the 2019 tax year.
You Received New Forms After Filing
- Late W-2s or 1099s Can Alter Your Income Reporting: If you receive additional W-2 or 1099 forms after submitting your 2019 tax return, you must file an amended return to update your reported income. This ensures your return is complete and matches the records on file with the IRS.
- Amended Forms May Require Corrections: If your employer or financial institution sends a corrected form—such as a revised 1099 or W-2C—you should amend your return to reflect the new information and avoid potential issues with the IRS or the Arkansas Department of Finance and Administration.
You Made an Error on the Original Tax Return
- Incorrect Filing Status Can Affect Your Tax Outcome: If you mistakenly selected the wrong filing status, such as "Single" instead of "Head of Household," you must file an amended income tax return to correct it. Filing status impacts tax brackets, deductions, and credits.
- Misreported Income Must Be Fixed: Failing to report part of your income, or including income in the wrong amount, requires an amendment. This is especially important for the 2019 tax year to avoid underreporting and penalties.
- Missed Deductions or Credits Should Be Claimed: If you later discover you were eligible for state tax credits—like the child and dependent care credit or earned income tax credit—but didn’t claim them, amend your return to receive the benefits you’re owed.
You Filed an Amended Federal Return
- Federal Changes Often Trigger State Amendments: If you file an amended federal return with the IRS for the 2019 tax year, you’ll likely need to amend your Arkansas tax return. The state relies on your federal return for many income calculations and credits.
- Be Sure to Match Federal and State Adjustments: Discrepancies between federal and state returns may raise red flags. When you file an amended IRS return, Arkansas may adjust your state return based on new information unless you can amend it yourself.
You Missed Personal Information or Supporting Documents
- Missing SSNs or Identification Can Delay Processing: If your 2019 Arkansas tax return is missing key personal details—like a dependent’s Social Security Number—you should file an amended return to provide accurate information for validation and eligibility purposes.
- Forgotten Attachments May Trigger a Request for More Info: If you didn’t include required forms or schedules when you originally filed, such as Form AR1000TC for tax credits, the state may not process your return fully. Amending helps you complete your return and support your claims.
Other Common Reasons to Amend
- You Used the Wrong Tax Year’s Forms: If you accidentally filed using the wrong form (for example, a 2024 form instead of the proper 2019 version), you should correct the mistake by filing an amendment with the accurate forms.
- You Didn't Claim a Refund You Were Eligible For: If you overlooked a state tax refund or overpaid your income taxes, you may be able to file an amended 2019 return and claim that money—but only if you act before May 2025.
- You Discovered Security Concerns or Suspected Identity Theft: If you’ve realized someone may have used your personal information fraudulently to file a tax return, filing an amended return may help restore your security and correct your records.
Amending your Arkansas tax return for 2019 may seem tedious, but ensuring your tax filings are accurate and complete is essential. Whether you’re correcting income, claiming missed credits, or syncing up with a revised federal return, acting promptly protects your financial standing and gives you the best chance of avoiding penalties—or claiming a refund before May 2025. Always double-check that you're using the correct forms for the year in question, and if unsure, consider seeking professional guidance to file your amendment correctly.
Important deadlines for the 2019 tax year
The IRS allows taxpayers to amend federal income tax returns within three years from the original filing deadline. For most taxpayers, the 2019 tax return was due on July 15, 2020, due to COVID-related relief. Therefore, the standard three-year window to file an amended 2019 return ends on July 15, 2023. This deadline applies to both paper-filed and electronically filed Forms 1040-X.
If you need to amend your 2019 return for a refund, July 15, 2023, is the final cutoff to claim money back. After that date, the IRS will likely reject refund requests for 2019 without a valid extension. You can still file an amendment, but no refund will be issued for late claims. Always use certified mail or IRS-approved e-file providers for proof of timely submission.
Some exceptions may extend the deadline beyond three years in specific cases. Taxpayers serving in a combat zone or impacted by certain disasters may qualify for more time. For example, IRS disaster declarations or military deferments can pause the countdown clock. Always check IRS notices or consult a tax professional for individual eligibility and documentation requirements.
What form to use to amend your Arkansas tax return for 2019
If you need to correct or update your 2019 Arkansas state tax return, you must file a specific amendment form recognized by the Arkansas Department of Finance and Administration (DFA). Below are the essential details to handle this process accurately and confidently.
- Use Form AR1000X to Amend a 2019 Arkansas Tax Return: To amend your 2019 Arkansas tax return, you must use Form AR1000X, the official Individual Income Tax Amended Return for the state. This is the only form the DFA accepts for changes to previously filed individual returns.
- Form AR1000X Summarizes What Was Originally Filed and What Changed: Form AR1000X includes sections where you list the original amounts from your 2019 return, the corrected figures, and the differences. You’ll also need to provide a clear explanation for the changes. Arkansas has not accepted amended returns through e-filing for prior years, so this form must be submitted by mail.
By using the correct form and following the state’s submission process, you can ensure your amended return is processed without unnecessary delays. Always include supporting documentation to back up your changes.
Step-by-step guide to amending your Arkansas tax return for 2019
If you discovered an error or omission on your 2019 Arkansas state tax return, you can correct it by filing an amended return using Form AR1000X. Below is a comprehensive guide that walks you through each process step—from gathering your original return to submitting the final amended package with all required documents.
1. Retrieve a Copy of Your Original 2019 Return
- Access Previous Filing Records: Obtain a copy of your original 2019 Arkansas tax return (Form AR1000F or AR1000NR). You can find it in your tax software account, with your tax preparer, or request a copy from the Arkansas Department of Finance and Administration (DFA).
- Compare Against Federal Return: Use your IRS Form 1040 from 2019 as a reference to verify income, deductions, and credits that may also affect your state return.
2. Identify the Specific Error or Change
- Review Common Triggers: Common reasons for amendments include receiving an additional W-2, correcting your filing status, adjusting deductions, or reporting new 1099 income.
- Document the Cause: Make a written note of what needs to be corrected and why, as you’ll need to explain the change on the AR1000X.
3. Download and Complete Form AR1000X
- Use the Correct Year’s Form: Visit https://www.dfa.arkansas.gov to download Form AR1000X specifically for the 2019 tax year.
- Follow Line-by-Line Instructions: Use the instructions provided with AR1000X to fill in the originally reported figures, the corrected figures, and the difference.
- Explain Each Change Clearly: Use Part III: Explanation of Changes to briefly explain every change you’ve made. Be specific—e.g., “Added omitted W-2 from XYZ Corp for $3,200 in wages.”
4. Calculate Your Changes Carefully
- Adjust Figures Methodically: If you’re increasing or decreasing income, deductions, or credits, recalculate your total tax due or refund amount using 2019 tax tables and worksheets.
- Use IRS Changes as a Guide: If your federal return was amended or audited, mirror those changes in your Arkansas return when applicable.
- Attach a Recalculation Summary: Though not required, including a breakdown showing how you arrived at your corrected figures is helpful.
5. Attach Supporting Documents
- Amended Federal Return: If you filed a Form 1040X with the IRS, include a complete copy with your AR1000X.
- Corrected Income Forms: Attach corrected W-2s, 1099s, or any income documents related to the change.
- Schedules or Worksheets: If the amendment affects Arkansas-specific forms (e.g., Schedule A for itemized deductions), include those as well.
6. Sign and Mail the Amended Return
- Sign the AR1000X: If filing jointly, the taxpayer (and spouse) must sign and date the amended return.
- Use the Correct Mailing Address: Send your completed AR1000X and all supporting documents to:
Arkansas Department of Finance and Administration
P.O. Box 1000
Little Rock, AR 72203-1000 - Use Certified Mail or Tracking: Always use a mailing method that includes tracking to confirm receipt and avoid disputes over deadlines.
7. Follow Up and Track the Amendment
- Allow Processing Time: Amended returns can take 8–12 weeks to process, longer during peak seasons.
- Check Status with DFA: If it's been more than 12 weeks, call the DFA’s individual income tax section at (501) 682-1100 to inquire about the status.
Correcting your Arkansas tax return for 2019 doesn’t need to be overwhelming if you approach it step by step. Ensure your numbers are accurate, your explanation is clear, and your documentation is complete. Doing so will increase your chances of a smooth amendment process with the Arkansas DFA.
Common reasons to amend a 2019 Arkansas income tax return
Amending a 2019 Arkansas income tax return is sometimes necessary when taxpayers discover errors or omissions that affect their final tax liability. Here are some of the most common and specific reasons that may prompt such an amendment:
- Omitted Income Sources: The taxpayer failed to include all income earned in 2019, such as freelance earnings, dividends, or unemployment compensation, which resulted in underreporting taxable income.
- Overlooked Deductions or Credits: The original return did not claim eligible deductions or credits—such as the retirement income exclusion or the child and dependent care credit—leading to a higher tax bill than necessary.
- Filing Status or Dependent Mistakes: The return was filed using an incorrect status, such as "Single" instead of "Head of Household," or dependents were listed incorrectly, which can significantly impact exemptions and credit eligibility.
- Mistyped Social Security Numbers or Miscalculations: The return contained errors in Social Security Numbers or basic math, which affected the accuracy of reported income, exemptions, or credits and ultimately altered the taxpayer’s total liability.
Correcting these issues ensures taxpayers pay the right amount of tax—no more, no less—and protects them from potential penalties or delayed refunds.
What to expect after filing your amended Arkansas tax return for 2019
Filing an amended Arkansas tax return (Form AR1000X) for 2019 triggers a unique set of expectations, from longer processing times to limited refund options. Here's precisely what you can expect after submitting your corrected return.
Extended Review Period: Processing Can Take Several Months
The Arkansas Department of Finance and Administration (DFA) typically takes 8 to 12 weeks to process mailed AR1000X forms, though some cases may take longer if additional review or documentation is needed. Unlike original returns, amended filings require manual handling, contributing to the extended timeline.
Limited Refund Options: Expect a Paper Check
If you’re owed a refund from your 2019 AR1000X filing, expect to receive it only by paper check. The DFA does not issue direct deposit refunds for amended returns, regardless of the method you selected for the original return.
Tracking Your Return: DFA Contact Is Often Necessary
The DFA does not offer online tracking for amended returns. To check your status, you’ll need to call the Individual Income Tax office at (501) 682-1100 during business hours or email individual.income@dfa.arkansas.gov. Be prepared to provide your Social Security number, tax year, and filing details. While the process can take time and requires patience, staying informed and prepared will help you navigate the post-filing period smoothly.
Amending your Arkansas income tax return if you owe more tax
Here’s a clear and detailed breakdown of how to amend your Arkansas income tax return when you discover you owe more tax. This will walk you through calculating what you owe, understanding penalties and interest, and choosing how to pay.
Instructions for Calculating Additional Tax Due
If you underreported your income or made a mistake that resulted in owing more tax, follow these steps to calculate the correct amount.
- Get Form AR1000X – Amended Individual Income Tax Return
- Use Your Original Return as a Baseline
- Compare your original return with the correct figures.
- Record the changes in income, deductions, or credits on the AR1000X.
- Recalculate Your Total Tax Liability
- Follow the same steps as on the original AR1000 form using corrected amounts.
- Use the Arkansas tax tables to determine your updated tax liability.
- Subtract Taxes Paid from Total Liability
- Deduct the tax you already paid (including withholding and estimated payments).
- If the new tax liability is higher, the difference is the additional amount you owe.
- Attach Supporting Documentation
- Include any W-2s, 1099s, revised schedules, or IRS amendments that support your corrections.
- Failure to include this can delay processing or result in rejection.
- Sign and Date the AR1000X
- The amended return must be signed to be considered valid.
- If filing jointly, both spouses must sign.
Overview of Late Payment Penalties and Interest
When you owe more tax and didn’t pay it by the original due date, Arkansas law requires penalties and interest. Here’s what to expect.
- Late Payment Penalty: 1% Per Month: The DFA charges a 1% penalty for each month the tax is unpaid, up to a maximum of 35%.
- Interest on Unpaid Tax: Updated Annually
- Interest accrues daily on unpaid balances, based on the annual rate set by the DFA.
- For the most current rate, check the DFA’s interest rate bulletin.
- Penalty Begins After April 15: Even if you file an extension, interest and penalties accumulate after the original deadline.
- There is no grace period for Partial Payments. Partial payments do not prevent penalties or interest from accruing on the remaining balance.
- Penalty Waiver Requests May Be Considered: You may request a waiver for penalties due to reasonable cause, but interest is rarely waived.
Available Payment Methods
You can pay your additional tax due using several methods, depending on what’s most convenient for you.
- Online Payment via ATAP
- Visit atap.arkansas.gov and log in or pay as a guest.
- You can pay using a credit card or an electronic bank draft.
- You’ll receive instant confirmation for your records.
- Payment by Check or Money Order
- Make the check payable to the Department of Finance and Administration.
- Include your SSN, tax year, and “AR1000X” in the memo line.
- Mail it with your AR1000X form to the address provided in the form instructions.
- Set Up a Payment Plan
- If you can’t pay in full, you may request a payment arrangement through the DFA.
- This must be approved and will not stop penalties or interest unless specified.
- Avoid Paying by Cash: The DFA does not recommend paying by cash and may reject in-person payments unless explicitly allowed.
Amending your Arkansas tax return when you owe more tax can feel daunting, but breaking it into steps makes the process manageable. Be thorough in your calculations, aware of penalties, and timely in making your payment to avoid further costs.
Frequently asked questions
Can I still amend my 2019 return after the deadline?
You can still amend your 2019 tax return, but time is limited. The IRS typically allows amendments within three years from the original filing deadline (usually April 15, 2020) or two years from when you paid the tax, whichever is later. This means the deadline was likely in 2023, unless you filed late or paid taxes later. If that’s passed, you may still file, but refunds may be forfeited. Seek professional tax advice for your specific situation.
Do I need to amend if I only changed my federal return?
You may still need to amend your state return if it was based on your original federal return and the changes affect your state tax liability (e.g., income, deductions, credits). Some states require you to file an amended state return if the IRS accepts changes to your federal return. Check your state’s rules—some require notification even if the refund or liability doesn’t change. If in doubt, consult your state tax authority or a tax professional.
How long does it take to receive an amended refund?
The time it takes to receive an amended refund depends on how the amendment was filed. If filed electronically, it typically takes up to 16 weeks to process. Paper-filed amended returns may take up to 20 weeks or longer, especially during peak tax season. You can track the status using the IRS “Where’s My Amended Return?” tool. Delays may occur if additional documentation or verification is needed.
What if I want to change my filing status from joint to separate?
If you filed jointly but want to switch to “married filing separately,” you can only do so before the tax deadline, typically April 15. After that, you generally cannot amend from joint to separate unless you were granted an extension and haven't filed yet. However, if you originally filed separately, you can amend to joint within three years. Consider the financial impact—filing separately often results in higher taxes and loss of certain credits.
Can I e-file the amended return for the 2019 tax year?
No, you cannot e-file an amended return for the 2019 tax year. The IRS only supports e-filing amended returns for tax years 2021, 2022, and 2023 (as of 2025). For 2019, you must file Form 1040-X by mail. Include all supporting documents and mail them to the appropriate IRS address listed in the form instructions. You can track its status using the "Where’s My Amended Return?" tool on the IRS website.
