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If you owe tax on Line 67, complete a payment voucher, Form IL-1120-X-V, make your check payable to. “Illinois Department of Revenue” and attach them below. Who must file Form IL-1120-X? You should file Form IL-1120-X if you are amending a previously filed, processable Form IL-1120, Corporation Income and 1120X-ME (PDF) - Revised January 14, 2016, Corporate Amended Income Tax Return, See 1120ME Instructions CORPORATIONS (limitations - see instructions) . filing a separate return. (7). Combined return (attach Form CR). 2015 FORM 1120X-ME Page 2. years 2001-2015. • Form MO-1120X must be used for amending corporation income tax for tax year 1992 and prior. The amended return must contain a completeFor this purpose, a return filed before the due date is considered filed on the due date (see Instructions for Form 1120X). Example 4. General Instructions. Complete this return in blue or black ink only. Use 2015 Form CT-1120X to correct a 2015 Form CT-1120,. Include the corporation's name and employer identification number on any attachments. See the instructions for the applicable Form 1120 for the tax year of the General Instructions. Section references are to the Internal Revenue Code unless otherwise noted. Purpose of Form. Use Form 1120X to: • Correct a Form 1120