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Amended and Superseding Corporate Returns Tax Years 2008 and 2009

Revised 12-04-2009

The instructions below should only be used for Tax Year 2008 corporate returns. If you are preparing an amended return for Tax Year 2006 or Tax Year 2007, see separate instructions. 

The MeF system processes both superseding and amended returns for Forms 1120, 1120S and 1120-F.  See the table below for specific guidance on the MeF functionality by form type and tax year (A=amended return and S=superseding return).

 Tax Year

 1120

 1120S

 1120-F

 2008

A/S

A/S

 A/S

2009

 A/S

 A/S

A/S

   

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, 2007, 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 Years 2008 and 2009, 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, may be filed electronically.  
 
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  A taxpayer filing a superseding return must indicate the return is such by selecting the Superseded Return checkbox (designation) in the software or the return will reject as a duplicate filing.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, 1120S and 1120-F 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 1120,1120S and 1120-F, the taxpayer should include the main form and any changes that were made.  To facilitate this for 1120 and 1120S amended returns, only a subset of business rules will be enforced.  This subset is posted on irs.gov.   A subset of business rules is currently not in place for Form 1120-F amended returns.  In order to pass the business rules for these forms, you need to complete the entire 1120-F return and all applicable fields.    

Most taxpayers, e-filing an amended return, will have already e-filed their original tax return. Therefore, the easiest process for e-filing the Amended Return will be to update the underlying original return with those items that changed.  Once the return has been updated with the changes, attach the required XML document (see below) and any other supporting explanations and e-file the amended return, ensuring that the Amended Return checkbox is selected.

Amended returns require at a minimum

  1. The corrected Form 1120, 1120S or 1120-F completed in its entirety (pages 1 – 4) with the Amended Return checkbox selected. 
  2. All forms, schedules and attachments that changed or that support changes on the amended Form 1120, 1120S or 1120-F, including any subsidiary returns (if changed) and the information to support those changes.  
  3. One of the following: 
    • For Form 1120 – Attach to the amended Form 1120, the XML 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.
      OR 
    • For Form 1120S or Form 1120-F – Attach to the amended Form 1120S/1120-F, the XML document, AmendedReturnChanges, that identifies the line number of each amended item, description, the amount on the previous return, the amount on the amended return, and an explanation of the reasons for each change.  
  4. A signed signature document (Form 8453-C/S/I), as applicable or use of a Practitioner’s Pin. 
  5. 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

Page Last Reviewed or Updated: 05-Mar-2014