Revised 11-25-2008
The instructions below should only be used for Tax Year 2006 corporate returns. If you are preparing an amended return for Tax Year 2007 or Tax Year 2008, see separate instructions.
The MeF system processes both superseding and amended returns for Forms 1120 and 1120S. See the table below for specific guidance on the MeF functionality by form type (A=amended return and S=superseding return).
Tax Year
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1120
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1120S
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1120-F
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2006
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A/S
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A/S
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N/A
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If the taxpayer is required to e-file and needs to file an amended or superseding return, for tax years ending on or after December 31, 2006, they must e-file that return. Any taxpayer who has received an approved waiver from IRS to file their particular return on paper is exempted from this requirement.
Note: For Tax Year 2006, Carryback Claims, situations in which the change is due to a net operating loss carryback, a capital loss carryback, or a general business credit carryback, are exempt from the e-file requirement and should be filed using the existing paper process.
Superseding Returns
A superseding return is a return filed subsequent to the originally-filed return and filed within the filing period (including extensions).
A superseding return must be a complete XML filing of the entire return, with all required forms, schedules and attachments (XML or PDF, if applicable). A taxpayer filing a superseding return must indicate the return is such by selecting the Superseded Return checkbox (designation) in the software or the return will reject as a duplicate filing. Note: You will not see a checkbox or selection entitled “Superseding Return” available on the paper forms.
All of the business rules for e-filing original Form 1120 and 1120S returns will be enforced for superseding returns.
Amended Returns
An amended return is a return filed subsequent to the originally-filed or superseding return and filed after the expiration of the filing period (including extensions).
The MeF amended return mirrors the paper amended return filing, i.e., it is a subset of information from the original return. For 1120 and 1120S, the taxpayer should include the main form and any changes that were made.
The IRS Amended Return process requires that any e-filed return designated as an Amended Return pass all of the same business rules as an original e-filed business return. Most taxpayers e-filing amended returns will have already e-filed their underlying tax return, therefore the easiest process for e-filing the Amended Return will be to update the underlying original for the changed items. Once the return has been updated with the changes, attach the required PDF Form 1120X or Changes In Amended Return document (see below) and any other supporting explanations and e-file the amended return package, ensuring that the Amended Return checkbox is selected.
Taxpayers who e-filed their tax year 2005 or fiscal year 2006 (200601 – 200611) returns with voluminous PDF and/or who filed hybrid returns that used the paper or PDF option, some of the PDF/Paper information may not need to be included with the Amended return if the changes do not affect the information contained in those files (e.g. PDF elections, PDF Forms 1120-L or 1120-PC subsidiary returns, paper/PDF Forms 5471, 8858, 8865, etc.).
If any of the following situations are applicable, you should follow the instructions for “Amended Returns - Exception to General Rule.” All other amended corporate returns should follow the instructions for “Amended Returns – General Rule.”
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Software that was used to prepare the original e-file submission is not available
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Original electronic return data is not available
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Detail information is not available at the subsidiary level
Amended Returns – General Rule, require at a minimum
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The corrected Form 1120 or 1120S completed in its entirety with the Amended Return checkbox selected.
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All forms, schedules and attachments that changed or that support changes on the amended Form 1120/Form 1120S, including any subsidiary returns (if changed) and the information to support those changes.
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Placeholder forms to pass any applicable business rules (i.e. 5471, 8858, 8865, etc.) where there is no change to the underlying data on that form. If the underlying data has changed, the corrected form must be attached
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One of the Following:
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For Form 1120 - A PDF Form 1120X completed through Part I, line 10 or 11, as applicable, and Part II with the line number of each amended item, the corrected amount or treatment of the item, and an explanation of the reasons for each change. The PDF Form 1120X must be named Form1120X.PDF and described as Form 1120X. It must be attached to the top level 1120 return or the consolidated return, if applicable. Additional PDF explanations should be named Form1120XExplanationN.PDF – where N is the number of the file, if more than one is required. Each additional PDF attached file should be described as 1120X Explanation Z, again where Z is the number of the file.
OR
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For Form 1120/Form 1120S – A PDF statement that identifies the line number of each amended item, the corrected amount or treatment of the item, and an explanation of the reasons for each change. The PDF should be attached to the top level returns (if this is a consolidated 1120, then it must be attached to the consolidated return). The PDF file must be named ChangesInAmendedReturn.PDF and described as Changes in Amended Return.
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A signed signature document (Form 8453-C/S), as applicable or use of a Practitioner’s Pin.
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Appropriate forms to make a payment, request a refund or request a credit carryover to another year.
Amended Returns - Exception to General Rule, require at a minimum,
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The corrected Form 1120 or 1120S completed in its entirety with the Amended Return checkbox selected.
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All forms, schedules and attachments that changed or that support changes on the amended Form 1120/Form 1120S. If you are not submitting subsidiary return(s) as part of an amended Form 1120 return, you should NOT check the “Consolidated Return” checkbox at the top of the return.
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Placeholder forms to pass any applicable business rules (i.e. 5471, 8858, 8865, etc.) where there is no change to the underlying data on that form. If the underlying data has changed, the corrected form must be attached
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One of the Following:
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For Form 1120 - A PDF Form 1120X completed through Part I, line 10 or 11, as applicable, and Part II with the line number of each amended item, the corrected amount or treatment of the item, and an explanation of the reasons for each change. The PDF Form 1120X must be named Form1120X.PDF and described as Form 1120X. It must be attached to the top level 1120 return or the consolidated return, if applicable. Additional PDF explanations should be named Form1120XExplanationN.PDF – where N is the number of the file, if more than one is required. Each additional PDF attached file should be described as 1120X Explanation Z, again where Z is the number of the file.
OR
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For Form 1120/Form 1120S – A PDF statement that identifies the line number of each amended item, the corrected amount or treatment of the item, and an explanation of the reasons for each change. The PDF should be attached to the top level returns (if this is a consolidated 1120, then it must be attached to the consolidated return). The PDF file must be named ChangesInAmendedReturn.PDF and described as Changes in Amended Return.
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A signed signature document (Form 8453-C/S), as applicable or use of a Practitioner’s Pin.
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Appropriate forms to make a payment, request a refund or request a credit carryover to another year.
Return to: e-file for Large and Mid-Size Corporations
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