IRS Form 1120-X Amended U.S. Corporation Income Tax Return

IRS Form 1120-X Amended U.S. Corporation Income Tax Return

What Is IRS Form 1120X?

IRS Form 1120X, Amended U.S. Corporation Income Tax Return - also known as the Amended Corporate Tax Return - is a form filed with the Internal Revenue Service (IRS) by corporations in order to correct mistakes made on Form 1120 (or Form 1120-A*), a claim for refund, or an examination, and also, to make certain elections after the prescribed deadline. Form 1120X was issued by the IRS and last revised on November 1, 2016.

Form 1120X fillable version is available for download through the link below.

Where to Mail IRS Form 1120X?

File this form at the applicable IRS Center where the corporation filed its original return.


*IRS Form 1120-A was the short version of the 1120 and was discontinued after the 2006 tax year.

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What to Include with the 1120X?

If the corrected amounts on IRS 1120X Form must be supported with a schedule, statement, or a form, the corporation must attach these documents as required. The corporation's name and employer identification number (EIN) must be included in every attachment. In addition, Form 8302, Electronic Deposit of Tax Refund of $1 Million or More, must be attached if the corporation is requesting an electronic refund of over a $1 million.

In case the amendment is made for a tax year when the corporation conducted a "reportable transaction" Form 8886, Reportable Transaction Disclosure Statement must be attached.

If Form 1120X is filed as a carryback claim, the corporation is required to attach copies of the first page of Form 1120, as well as the tax computation page, for both the tax year when the loss or credit occurred and for the carryback year. The copies should include a note stating "Copy Only-Do Not Process."

IRS Form 1120X Instructions

Corporations may file this form only after having filed its original return. Generally, the due date for filing this document is 3 years after the date of the original return or 2 years after the date when the tax was paid by the corporation (if filing a claim for a refund), whichever is later.

The 1120X Form must be signed and dated by the corporation's president, vice president, chief accounting officer, treasurer, assistant treasurer, or any corporate officer authorized to sign. A return that is filed by a receiver, trustee, or an assignee on behalf of a corporation must be signed by the fiduciary. Generally, anyone who gets paid to prepare the return is required to sign it and fill in the "Paid Preparer Use Only" section. If the person who prepares Form 1120X does not charge the corporation, the section mentioned above should remain blank.

IRS 1120-X Related Forms

Download IRS Form 1120-X Amended U.S. Corporation Income Tax Return

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