OMB No. 1545-0123
Form  1120X                          Amended U.S. Corporation Income Tax Return                                                             For tax year ending
(Rev. November 2016)                                                                                                                       ▶
Department of the Treasury  
Internal Revenue Service           ▶Information about Form 1120X and its instructions is at     www.irs.gov/form1120x.                     (Enter month and year.) 
         Name                                                                                                                    Employer identification number 
Please  
Type     Number, street, and room or suite no. If a P.O. box, see instructions.
   or 
Print    City or town, state, and ZIP 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 

                 Fill in applicable items and use Part II on the back to explain any changes 
                                                                                        (a) As originally             (b) Net change — 
Part I   Income and Deductions (see instructions)                                       reported or as           increase or (decrease) —        (c) Correct amount 
                                                                                        previously adjusted           explain in Part II 

1        Total income .     . .    . .     . .  . .   . .  . .   .             1 

2        Total deductions     .    . .     . .  . .   . .  . .   .             2 

3        Taxable income. Subtract line 2 from line 1 .     . .   .             3 

4        Total tax  .    .  . .    . .     . .  . .   . .  . .   .             4 
Payments and Credits (see instructions) 
                                                                                                                                                 
5a       Overpayment in prior year allowed as a credit  .    .   .             5a 
b        Estimated tax payments  .         . .  . .   . .  . .   .             5b 
c        Refund applied for on Form 4466  .       .   . .  . .   .             5c 
d        Subtract line 5c from the sum of lines 5a and 5b  .     .             5d 
e        Tax deposited with Form 7004  .        . .   . .  . .   .             5e 
f        Credit from Form 2439       .     . .  . .   . .  . .   .             5f 
g        Credit  for  federal  tax  on  fuels  and  other  refundable  
         credits  .  .   .  . .    . .     . .  . .   . .  . .   .             5g

6        Tax deposited or paid with (or after) the filing of the original return  .         . .  .        .    . .    .   . .  .         6 

7        Add lines 5d through 6, column (c)       .   . .  . .   . .           . .  .   .   . .  .        .    . .    .   . .  .         7 
8        Overpayment, if any, as shown on original return or as later adjusted  .             .  .        .    . .    .   . .  .         8 

9        Subtract line 8 from line 7       . .  . .   . .  . .   . .           . .  .   .   . .  .        .    . .    .   . .  .         9 
Tax Due or Overpayment (see instructions) 
10       Tax  due.  Subtract  line  9  from  line  4,  column  (c).  If  paying  by  check,  make  it  payable  to  the 
         “United  States Treasury”         . .  . .   . .  . .   . .           . .  .   .   . .  .        .    . .    .   . .  ▶         10 

11       Overpayment. Subtract line 4, column (c), from line 9  .              . .  .   .   . .  .        .    . .    .   . .  ▶         11 
12       Enter the amount of line 11 you want: Credited to 20                  Estimated tax ▶                   Refunded   ▶            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  
Sign                (other than taxpayer) is based on all information of which preparer has any knowledge.
Here             ▲                                                                              ▲
                     Signature of officer                                      Date                       Title
                 Print/Type preparer’s name                Preparer’s signature                                  Date
Paid                                                                                                                             Check          if   PTIN
                                                                                                                                 self-employed 
Preparer                                                                                                                                         ▶
                 Firm’s name     ▶                                                                                               Firm’s EIN 
                 Firm’s address 
Use Only                      ▶                                                                                                  Phone no. 
For Paperwork Reduction Act Notice, see instructions.                                   Cat. No. 11530Z                                  Form 1120X (Rev. 11-2016) 

Form 1120X (Rev. 11-2016)                                                                                      Page  2 
Part II 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.) 
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 1120X (Rev. 11-2016) 

Form 1120X (Rev. 11-2016)                                                                                                       Page  3 

Future Developments                                                  What To Attach 
For the latest information about developments related to Form        If the corrected amount involves an item of income, deduction, 
1120X and its instructions, such as legislation enacted after they   or credit that must be supported with a schedule, statement, or 
were published, go to www.irs.gov/form1120x.                         form, attach the appropriate schedule, statement, or form to 
                                                                     Form 1120X. Include the corporation’s name and employer 
General Instructions                                                 identification number on any attachments. See the instructions 
                                                                     for the applicable Form 1120 for the tax year of the claim for a 
Section references are to the Internal Revenue Code unless           list of forms that may be required. 
otherwise noted. 
                                                                     In addition, if the corporation requests that the IRS  
Purpose of Form                                                      electronically deposit a refund of $1 million or more, attach  
                                                                     Form 8302, Electronic Deposit of Tax Refund of $1 Million or 
Use Form 1120X to:                                                   More. 
• Correct a Form 1120 as originally filed, or as later adjusted by 
an amended return, a claim for refund, or an examination, or         Tax Shelters 
• Make certain elections after the prescribed deadline (see          If the corporation’s return is being amended for a tax year in  
Regulations sections 301.9100-1 through 3).                          which the corporation participated in a “reportable transaction,” 
                                                                     attach Form 8886, Reportable Transaction Disclosure 
Do not use Form 1120X  to...  Instead, use . . .                     Statement. If a reportable transaction results in a loss or credit 
                                                                     carried back to a prior tax year, attach Form 8886 for the 
Apply for a quick refund of        Form 4466,  Corporation           carryback years. 
estimated tax                      Application for Quick Refund      Carryback Claims 
                                   of Overpayment of Estimated 
                                   Tax                               If Form 1120X is used as a carryback claim, attach copies of  
                                                                     Form 1120, page 1 and the tax computation page, for both the 
Obtain a tentative refund  of                                        year the loss or credit originated and for the carryback year. 
taxes due to:                                                        Also attach any other forms, schedules, or statements that are 
                                                                     necessary to support the claim, including a statement that 
• A net operating loss (NOL)       Form 1139,  Corporation           shows all adjustments required to figure any NOL that was 
carryback                          Application for Tentative         carried back. At the top of the forms or schedules attached, 
• A net capital loss carryback  Refund                               write “Copy Only—Do Not Process.” 
• An unused general business       Note: Use Form 1139 only if 1     Carryback of an eligible small business credit (ESBC). If the 
credit carryback                   year or less has  passed since    corporation is an eligible small business (as defined in section 
                                   the tax year in which the         38(c)(5)(B)) and is using Form 1120X to claim a carryback of an 
• A claim of right adjustment      carryback or adjustment           unused ESBC, enter “SBJA 2012” at the top of Form 1120X. For 
under section 1341(b)(1)           occurred. Otherwise, use Form     details and special rules for an ESBC, see the Instructions for 
                                   1120X.                            Form 3800.
Request IRS approval for a         Form 3115,  Application for  
change in accounting method  Change in Accounting Method             Information on Income, Deductions, Tax  
                                                                     Computation, etc. 
When To File                                                         For information on income, deductions, tax computation, etc., 
                                                                     see the instructions for the tax return for the tax year being 
File Form 1120X only after the corporation has filed its original    amended. 
return. Generally, Form 1120X must be filed within 3 years after             Deductions for such items as charitable contributions 
the date the corporation filed its original return or within 2 years         and the dividends-received deduction may have to be 
after the date the corporation paid the tax (if filing a claim for a         refigured because of changes made to items of 
refund), whichever is later. A return filed before the due date is   ▲!
                                                                     CAUTION income or expense.
considered filed on the due date. A Form 1120X based on an 
NOL carryback, a capital loss carryback, or general business         Where To File 
credit carryback generally must be filed within 3 years after the 
due date (including  extensions) of the return for the tax year of   File this form at the applicable Internal Revenue Service Center 
the NOL, capital loss, or unused credit. A Form 1120X based on       where the corporation filed its original return. 
a bad debt or worthless security must be filed within 7 years 
after the due date of the return for the tax year in which the debt 
or  security became worthless. See section 6511 for more             Specific Instructions 
details and other special rules. 
                                                                     Tax Year 
Note: It often takes 3 to 4 months to process Form 1120X. 
                                                                     In the space above the employer identification number, enter  
Private delivery services. Corporations can use certain private      the ending month and year of the calendar or fiscal year for the 
delivery services designated by the IRS to meet the “timely          tax return being amended. 
mailing as timely filing” rule for tax returns. See the Instructions 
for Form 1120 for more information.                                  Address 
                                                                     If the post office does not deliver mail to the street address and 
                                                                     the corporation has a P.O. box, show the box number instead. 

Form 1120X (Rev. 11-2016)                                                                                                        Page  4 

If the corporation receives its mail in care of a third party        Who Must Sign 
(such as an accountant or an attorney), enter on the street 
address line “C/O” followed by the third party’s name and street     The return must be signed and dated by: 
address or P.O. box.                                                 • The president, vice president, treasurer, assistant treasurer,  
                                                                     chief accounting officer, or 
Column (a)                                                           • Any other corporate officer (such as tax officer) authorized to 
Enter the amounts from the corporation’s return as originally        sign. 
filed or as it was later amended. If the return was changed or       If a return is filed on behalf of a corporation by a receiver,  
audited by the IRS, enter the amounts as adjusted.                   trustee, or assignee, the fiduciary must sign the return, instead 
                                                                     of the corporate officer. A return signed by a receiver or trustee 
Column (b)                                                           in bankruptcy on behalf of a corporation must be filed with a 
Enter the net increase or net decrease for each line being           copy of the order or instructions of the court authorizing signing 
changed. Use parentheses around all amounts that are                 of the return. 
decreases. Explain the increase or decrease in Part II.              If an employee of the corporation completes Form 1120X, the 
                                                                     paid preparer’s space should remain blank. Anyone who  
Column (c)                                                           prepares Form 1120X but does not charge the corporation  
Note: Amounts entered on lines 1 through 4 in column (c) must        should not complete that section. Generally, anyone who is  
equal the amounts that would be entered on the applicable lines      paid to prepare the return must sign it and fill in the “Paid  
of the tax return if all adjustments and corrections were taken      Preparer Use Only” area. 
into account.                                                        See the Instructions for Form 1120 for more information. 
Lines 1 and 2. Add the increase in column (b) to the amount in 
column (a) or subtract the column (b) decrease from column (a).      Paperwork Reduction Act Notice.We ask  for the information 
Enter the result in column (c). For an item that did not change,     on this form to carry out the Internal  Revenue laws of the 
enter the amount from column (a) in column (c).                      United States. You are required to give us the information. We 
Line 4. Figure the new amount of tax using the taxable income        need it to ensure that you are complying with these laws and to 
on line 3, column (c). Use Schedule J, Form 1120, of the original    allow us to figure and collect the right amount of tax. 
return to make the necessary tax computation.                        You are not required to provide the information requested on 
Line 5e. Enter the amount of tax deposited with Form 7004,           a form that is subject to the Paperwork Reduction Act unless 
Application for Automatic Extension of Time To File Certain          the form displays a valid OMB control number. Books or 
Business Income Tax, Information, and Other Returns.                 records relating to a form or its instructions must be retained as 
                                                                     long as their contents may become material in the 
Line 5g. Include on line 5g any write-in credits or payments,        administration of any Internal Revenue law. Generally, tax  
such as the credit for tax on ozone-depleting chemicals or           returns and return information are confidential, as required by  
backup withholding.                                                  section 6103. 
Line 8. Enter the amount from the “Overpayment” line of the          The time needed to complete and file this form will vary  
original return, even if the corporation chose to credit all or part depending on individual circumstances. The estimated burden 
of this amount to the next year’s estimated tax. This amount         for business taxpayers filing this form is approved under OMB 
must be considered in preparing Form 1120X because any               control number 1545-0123 and is included in the estimates 
refund due from the original return will be refunded separately      shown in the instructions for their business income tax return.
(or credited to estimated tax) from any additional refund claimed 
on Form 1120X. If the original return was changed by the IRS         If you have comments concerning the accuracy of these time 
and the result was an additional overpayment of tax, also            estimates or suggestions for making this form simpler, we would 
include that amount on line 8.                                       be happy to hear from you. You can send us comments from 
                                                                     www.irs.gov/formspubs. Click on “More Information” and then 
Line 10. Tax due. If the corporation does not use electronic         on “Give us feedback.” Or you can write to the Internal Revenue 
funds transfers, including the Electronic Federal Tax Payment        Service, Tax Forms and Publications, 1111 Constitution Ave. 
System (EFTPS), enclose a check with this form and make it           NW, IR-6526, Washington, DC 20224.Do not send the tax form 
payable to the “United States Treasury.”                             to this address. Instead, seeWhere To File, earlier.
Line 11. Overpayment. If the corporation is entitled to a refund 
larger than the amount claimed on the original return, line 11 will 
show only the additional amount of overpayment. This 
additional amount will be refunded separately from the amount 
claimed on the original return. The IRS will figure any interest 
due and include it in the refund. 
Line 12.  Enter the amount, if any, to be applied to the  
estimated tax for the next tax period. Also, enter that tax  
period. No interest will be paid on this amount. The election to 
apply part or all of the overpayment to the next year’s  
estimated tax is irrevocable.