Amended and superseding corporate returns

The MeF system processes both superseding and amended returns for Forms 1120, 1120-S and 1120-F. If the taxpayer is required to e-file an original return and needs to file an amended or superseding return, 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.

Tax years, which are no longer available on MeF, if the taxpayer was previously required to e-file an original return and is now filing an amended return, are exempt from the requirement to e-file and can be paper filed. In this situation, the taxpayer is not required to request a waiver.

Note: Corporate amended returns with carryback claims, may be e-filed as long as the carryback claim box is checked.

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 A taxpayer filing a superseding return must indicate the return is such by selecting the Superseded Return checkbox (designation) in the software or the return will reject as a duplicate filing.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, 1120-S 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 1120,1120-S and 1120-F, the taxpayer should include the main form and any changes that were made. To facilitate this for 1120 and 1120-S 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, 1120-S or 1120-F completed in its entirety with the Amended Return checkbox selected.
2. All forms, schedules and attachments that changed or that support changes on the amended Form 1120, 1120-S 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 1120-X 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 1120-S 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.