Federal Amended U.S. Corporation Income Tax Return
Extracted from PDF file 2025-federal-form-1120-x.pdf, last modified December 2025Amended U.S. Corporation Income Tax Return
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) Enter name and address used on original return. If same as above, write “Same.” 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: . . . Yes No . . . 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . (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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 . . . . . . . Refunded 10 11 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 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 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)
Form 1120-X (Rev. December 2025)
More about the Federal Form 1120-X Corporate Income Tax Tax Return TY 2025
We last updated the Amended U.S. Corporation Income Tax Return in January 2026, so this is the latest version of Form 1120-X, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form 1120-X directly from TaxFormFinder. You can print other Federal tax forms here.
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TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form W-9 | Request for Taxpayer Identification Number and Certification |
| Form 4684 | Casualties and Thefts |
| 941 (Schedule B) | Report of Tax Liability for Semiweekly Schedule Depositors |
| Form 1120-S | U.S. Income Tax Return for an S Corporation |
| 990 (Schedule O) | Supplemental Information to Form 990 or 990-EZ |
View all 775 Federal Income Tax Forms
Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 1120-X from the Internal Revenue Service in January 2026.
Form 1120-X is a Federal Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 1120-X
We have a total of thirteen past-year versions of Form 1120-X in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 1120-X (Rev. December 2025)
Form 1120X (Rev. November 2016)
Form 1120X (Rev. November 2016)
Form 1120X (Rev. November 2016)
Form 1120X (Rev. November 2016)
Form 1120X (Rev. November 2016)
Form 1120X (Rev. November 2016)
Form 1120X (Rev. November 2016)
Form 1120X (Rev. November 2016)
Form 1120X (Rev. November 2016)
Form 1120X (Rev. January 2011)
Form 1120X (Rev. January 2011)
Form 1120X (Rev. January 2011)
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