INSTRUCTIONS: MISSOURI AMENDED CORPORATION INCOME TAX RETURN (Form MO-1120X)

Corporations doing business in Missouri who need to amend a tax return filed for tax year 1992 or earlier should use a form MO-1120X. This form can be obtained on the website of the Missouri Department of Revenue.

Missouri Amended Corporation Income Tax Return MO-1120X Step 1: At the top of the first page, give the dates of the year you are filing this return for.

Missouri Amended Corporation Income Tax Return MO-1120X Step 2: Six listed reasons for filing an amended return are listed. Select the one which applies to your corporation with a check mark.

Missouri Amended Corporation Income Tax Return MO-1120X Step 3: Give your business and corporation name, address, state tax identification number, federal identification number, charter number, and (if applicable) your parent company's federal identification number.

Missouri Amended Corporation Income Tax Return MO-1120X Step 4: Lines 1 through 10 concern the computation of income and deductions. In column A, enter the amounts reported on your original return. In column B, write the net increase or decrease. In column C, enter the correct amended amount.

Missouri Amended Corporation Income Tax Return MO-1120X Step 5: Lines 11 through 13 concern computation of your Missouri tax owed.

Missouri Amended Corporation Income Tax Return MO-1120X Step 6: Lines 14 through 20 concern credits and overpayments.

Missouri Amended Corporation Income Tax Return MO-1120X Step 7: Lines 21 through 29 provide instructions to calculate any refunds due if you have overpaid or tax due if you have underpaid.

Missouri Amended Corporation Income Tax Return MO-1120X Step 8: Part 1 is only to be completed by corporations who have a loss carryback or tax credit carryback. A copy of federal consolidated form 1139, 1120X or page one of federal form 1120 should be attached.

Missouri Amended Corporation Income Tax Return MO-1120X Step 9: Part 2 should be completed by corporations filing a form MO-MS.

Missouri Amended Corporation Income Tax Return MO-1120X Step 10: Indicate with a check mark whether you authorize the Director of Revenue to speak with a member of your staff other than you about your return.

Missouri Amended Corporation Income Tax Return MO-1120X Step 11: An officer of the corporation should sign and date the form, as well as providing their job title and a phone number.