This document provides instructions for completing Arkansas amended individual income tax returns for tax year 2008. Key details include: - Use Form AR1000A for full-year residents and AR1000ANR for nonresidents and part-year residents. - Report original and amended income amounts separately. Nonresidents report only Arkansas source income. - Compute tax using the tax tables based on total income from all sources. Nonresidents apportion tax based on Arkansas income percentage. - Explain reasons for amendments and attach all supporting documentation, including any federal audit reports. Mail completed returns to the Arkansas Amended Tax Section.