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

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TREASURY/IRS AND OMB USE ONLY DRAFT

1120-X

Form
(Rev. December 2025)

Department of the Treasury
Internal Revenue Service

OMB No. 1545-0123

Amended U.S. Corporation Income Tax Return

For tax year ending

Go to www.irs.gov/Form1120X for instructions and the latest information.

(Enter month and year.)

Name

Employer identification number

Number and street. If a P.O. box, see instructions.

Room or suite number

City or town

State/Province

Country

ZIP/foreign code

Telephone number (optional)

Internal Revenue Service Center
where original return was filed
A
Is the corporation making an election under Regulations section 301.9100? . . . . . . . .
If “Yes,” identify the election the corporation is making by filing this Form 1120-X:
B
Is the corporation making an election under any other published guidance or administrative relief?
If “Yes,” identify the election the corporation is making by filing this Form 1120-X:

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Yes

No

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Yes

No

Fill in applicable items and use Part II on the back to explain any changes.
Part I
1
2
3
4

(a) As originally
reported or as
previously adjusted

Income and Deductions (see instructions)

Total income . . . . . . . . . .
Total deductions . . . . . . . .
Taxable income. Subtract line 2 from line 1
Total tax . . . . . . . . . . .

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(b) Net change—
increase or (decrease)—
explain in Part II

(c) Correct amount

1
2
3
4

Payments and Credits (see instructions)
5a
b
c
d
e
f
g
6
7
8
9

Overpayment in prior year allowed as a credit . . .
Estimated tax payments . . . . . . . . . .
Refund applied for on Form 4466 . . . . . . .
Subtract line 5c from the sum of lines 5a and 5b . .
Tax deposited with Form 7004 . . . . . . . .
Credit from Form 2439 . . . . . . . . . .
Credit for federal tax on fuels and other refundable
credits or similar items . . . . . . . . . .

5a
5b
5c
5d
5e
5f

5g
Tax deposited or paid with (or after) the filing of the original return .
Add lines 5d through 6, column (c) . . . . . . . . . . .
Overpayment, if any, as shown on original return or as later adjusted
Subtract line 8 from line 7 . . . . . . . . . . . . . .

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6
7
8
9

Tax Due or Overpayment (see instructions)
10

Tax due. If line 4, column (c), exceeds line 9, enter the excess and see instructions for how to pay
electronically . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11
12

Overpayment. If line 9 exceeds line 4, column (c), enter the excess
. .
Enter the amount of line 11 you want: Credited to 20
Estimated tax

Sign
Here

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. . . .
Refunded

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12

Under penalties of perjury, I declare that I have filed an original return and that I have examined this amended return, including accompanying schedules
and statements, and to the best of my knowledge and belief, this amended return is true, correct, and complete. Declaration of preparer (other than
taxpayer) is based on all information of which preparer has any knowledge.

Date

Signature of officer

Paid
Preparer
Use Only

.

Preparer’s name

Title

Preparer’s signature

Date

Firm’s name

PTIN

Firm’s EIN

Firm’s address

For Paperwork Reduction Act Notice, see separate instructions.

Check
if
self-employed
Phone no.

Cat. No. 11530Z

Form 1120-X (Rev. 12-2025) Created 10/17/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Enter name and address used on original return. If same as above, write “Same.”

TREASURY/IRS AND OMB USE ONLY DRAFT
Page 2
Explanation of Changes to Items in Part I (Enter the line number from Part I for the items you are changing,
and give the reason for each change. Show any computation in detail. Also, see What To Attach in the
instructions.)

Form 1120-X (Rev. 12-2025)

Part II

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

If the change is due to a net operating loss carryback, a capital loss carryback, or a general business credit carryback, see
Carryback Claims in the instructions, and check here . . . . . . . . . . . . . . . . . . . . . . . .

Form 1120-X (Rev. 12-2025)