INSTRUCTIONS: ARIZONA AMENDED CORPORATION INCOME TAX RETURN (Form 120X)

In Arizona, form 120X is used by corporations to file an amended income tax return. This document can be obtained from the website of the Arizona Department of Revenue.

Arizona Amended Corporation Income Tax Return 120X Step 1: Indicate with a check mark whether you are filing for the calendar year printed on the form or whether you are filing for a fiscal year. If the latter, provide its beginning and ending dates.

Arizona Amended Corporation Income Tax Return 120X Step 2: In the first blank box, enter your business telephone number.

Arizona Amended Corporation Income Tax Return 120X Step 3: In the second blank box, enter your business activity code number.

Arizona Amended Corporation Income Tax Return 120X Step 4: In the third blank box, enter your corporation name.

Arizona Amended Corporation Income Tax Return 120X Step 5: In the fourth blank box, enter your corporation mailing street address or PO box number.

Arizona Amended Corporation Income Tax Return 120X Step 6: In the fifth blank box, enter your corporation city or town, state and zip code.

Arizona Amended Corporation Income Tax Return 120X Step 7: In the sixth blank box, enter your employer identification number.

Arizona Amended Corporation Income Tax Return 120X Step 8: In the seventh blank box, enter your Arizona transaction privilege tax number.

Arizona Amended Corporation Income Tax Return 120X Step 9: Answer the questions on lines A through E by checking the boxes next to all applicable statements.

Arizona Amended Corporation Income Tax Return 120X Step 10: Complete lines 1 through 5 as instructed to determine your Arizona adjusted income.

Arizona Amended Corporation Income Tax Return 120X Step 11: Complete lines 6 through 15 as instructed to determine your Arizona taxable income. Note that to calculate your apportionment ratio on line 9, you may need to complete Schedule C on the second page first. Alternately, you may be required to complete Schedule ACA.

Arizona Amended Corporation Income Tax Return 120X Step 12: Complete lines 16 through 36 to determine your tax owed or refund due.

Arizona Amended Corporation Income Tax Return 120X Step 13: On the second page, complete the payment schedule in Schedule D.

Arizona Amended Corporation Income Tax Return 120X Step 14: In Schedule E, provide an explanation of all changes. Sign and date the bottom of the page.