Use your mouse or Tab key to move through the fields. Use your mouse or space bar to enable check boxes.

 Illinois Department of Revenue
 *33112221W*
 2022 IL-1120-X    
  Amended Corporation Income and Replacement Tax Return
 For tax years ending on or after December 31, 2022
 Indicate what tax year you are amending:  Tax year beginning , ending  Enter the amount you 
                                                                                                    month     day     year                      month    day    year   are paying.
 If you are filing an amended return for tax years ending before December 31, 2022, you may not use this 
 form. For prior years, see instructions to determine the correct form to use. $
 Step 1:  Identify your corporation M Enter your federal employer identification number (FEIN).
A Enter your complete legal business name.    
  If you have a name change, check this box.                    N Enter your North American Industry Classification     
    System (NAICS) Code. See instructions.
Name:    
B Enter your mailing address.  O Enter your Illinois corporate file (charter) number.  
  If you have an address change, check this box.                   
C/O:     P    Check the applicable box for the type of change 
    being made.   NLD    State change  
  Mailing address:           Federal change
  City:        State:       ZIP:         If a federal change, check one:
     
C   Check the box and see the instructions if your business is a:       Partial agreed     Finalized
    Unitary Filer (Combined return)      Foreign insurer      Enter the finalization date 
  Attach your federal finalization to this return.
D   Check this box if you are filing this form only to report an increased  
Q Check this box if you are filing Form IL-1120-X     
  net loss on Line 37, Column B.                              on or before the extended due date and are   
E If you have completed the following, check the box and attach the federal making the election to treat all nonbusiness  
form(s) to this return, if you have not previously done so. income as business income. 
 R  If you are making a discharge of indebtedness 
    Federal Form 8886              Federal Schedule M-3,     adjustment on Schedule NLD or UB/NLD, or 
                               Part II, Line 12     Form IL-1120-X, Line 36, check this box and 
F Check this box if you attached Illinois Schedule UB.                attach federal Form 982.                       
 S If you are filing Schedule INL, check this box.   
 G  Check this box if you attached the Subgroup Schedule.                         
 T If you annualized your income on your 
 H Check this box if you attached Illinois Schedule 1299-D.                   Form IL-2220, check this box                  .
I Check this box if you attached Form IL-4562.                   U Check this box if your business activity is      
    protected under Public Law 86-272.         
 J Check this box if you attached Illinois Schedule M (for businesses).     V Throwback adjustment - see instructions.           
 K Check this box if you attached Schedule 80/20.                  W Double throwback adjustment - see instructions. 
 L Check this box if you are a 52/53 week filer.                   

 Explain the changes on this return (Attach a separate sheet if necessary.):
         
Form IL-1120-X-V here.  If you owe tax on Line 68, complete a payment voucher, Form IL-1120-X-V.  Write your FEIN, tax year ending, and   
      Attach your payment and                       “IL-1120-X-V” on your check or money order and make it payable to “Illinois Department of Revenue.” Attach your    
 voucher and payment to this page.
 Enter the amount of your payment on the top of this page in the space provided.
              Mail this return to: Illinois Department of Revenue, P.O. Box 19016, Springfield, IL 62794-9016

This form is authorized as outlined by the Illinois Income Tax Act. Disclosure of this 
IL-1120-X (R-12/22) information is REQUIRED. Failure to provide information could result in a penalty. Page 1 of 4

                                                                                    *33112222W*

                                                                                        A                                                           B
                                                                                        As most recently                                          Corrected
                                                                                        reported or adjusted                                      amount
Step 2:  Figure your income or loss                                                     (Whole dollars only)      (Whole dollars only)

  1   Federal taxable income from U.S. Form 1120.                                   1                    00    1                                           00
  2  Net operating loss deduction from U.S. Form 1120.                              2                    00    2                                           00 
  3  State, municipal, and other interest income excluded from Line 1.              3                    00    3                                           00
  4  Illinois income and replacement tax and surcharge deducted in
      arriving at Line 1.                                                           4                    00    4                                           00 
  5  Illinois Special Depreciation addition. Attach Form IL-4562.                   5                    00    5                                           00
  6  Related-Party Expenses addition. Attach Schedule 80/20.                        6                    00    6                                           00
  7  Distributive share of additions. Attach Schedule(s) K-1-P or K-1-T.            7                    00    7                                           00
  8  Other additions. Attach Illinois Schedule M (for businesses).                  8                    00    8                                           00
  9  Add Lines 1 through 8. This is your total income or loss  .                    9                    00    9                                           00
  Step 3:  Figure your base income or loss 
  10  Interest income from U.S. Treasury and exempt federal obligations.            10                   00    10                                          00
  11  River Edge Redevelopment Zone Dividend subtraction. Attach Sch. 1299-B. 11                         00    11                                          00
  12  River Edge Redevelopment Zone Interest subtraction. Attach Sch. 1299-B. 12                         00    12                                          00
  13  High Impact Business Dividend subtraction. Attach Schedule 1299-B.            13                   00    13                                          00
  14  High Impact Business Interest subtraction. Attach Schedule 1299-B.            14                   00    14                                          00
  15  Contribution subtraction. Attach Schedule 1299-B.                             15                   00    15                                          00
  16  Contributions to certain job training projects.                               16                   00    16                                          00
  17  Foreign Dividend subtraction. Attach Schedule J.                              17                   00    17                                          00
  18  Illinois Special Depreciation subtraction. Attach Form IL-4562.               18                   00    18                                          00
  19  Related-Party Expenses subtraction. Attach Schedule 80/20.                    19                   00    19                                          00
  20  Distributive share of subtractions. Attach Schedule(s) K-1-P or K-1-T.        20                   00    20                                          00
  21  Other subtractions. Attach Schedule M (for businesses).                       21                   00    21                                          00
  22  Total subtractions. Add Lines 10 through 21.                                  22                   00    22                                          00
  23  Base income or loss. Subtract Line 22 from Line 9.                            23                   00    23                                          00
         A  If the amount on Line 23 is derived inside Illinois only, check this box and enter the amount from Step 3, Line 23
            on Step 5, Line 35. You may not complete Step 4. (You        must leave Step 4, Lines 24 through 34 blank.)
                       If you are a unitary filer, do not check this box. Check the box on Line B and complete Step 4.
         B  If any portion of the amount on Line 23 is derived outside Illinois, or you are a unitary filer, check this box and                                
            complete all lines of Step 4. (Do not leave Lines 28 through 30 blank.) See instructions. 

  Step 4:  Figure your income allocable to Illinois  (Complete only if you checked the box on Line B, above.)
  24  Nonbusiness income or loss. Attach Schedule NB.                               24                   00    24                                          00
  25  Business income or loss included in Line 23 from non-unitary
      partnerships, partnerships included on a Schedule UB, 
      S corporations, trusts, or estates. See instructions.                         25                   00    25                                          00
  26  Add Lines 24 and 25.                                                          26                   00    26                                          00
  27  Business income or loss. Subtract Line 26 from Line 23.                       27                   00    27                                          00
  28  Total sales everywhere. This amount cannot be negative.                       28                   00    28                                          00
  29  Total sales inside Illinois. This amount cannot be negative.                  29                   00    29                                          00
  30  Apportionment factor. Divide Line 29 by Line 28. Round to six decimal places. 30                         30 
  31  Business income or loss apportionable to Illinois.  
      Multiply Line 27 by Line 30.                                                  31                   00    31                                          00
  32  Nonbusiness income or loss allocable to Illinois. Attach Schedule NB.         32                   00    32                                          00
  33  Business income or loss apportionable to Illinois from non-unitary
      partnerships, partnerships included on a Schedule UB,
      S corporations, trusts, or estates. See instructions.                         33                   00    33                                          00
  34  Base income or loss allocable to Illinois. Add Lines 31 through 33.           34                   00    34                                          00

      Page 2 of 4                                                                                                 IL-1120-X (R-12/22)

                                                                                      *33112223W*
                                                                                                                 A                                   B
                                                                                                         As most recently                  Corrected
Step 5:  Figure your net income                                                                          reported or adjusted                  amount  
35         Base income or net loss from Step 3, Line 23 or Step 4, Line 34.                        35                     00         35                 00
36      Discharge of indebtedness adjustment. Attach U.S. Form 982.                               36                      00         36                 00
37      Adjusted base income or net loss. Add Lines 35 and 36.                                    37                      00         37                 00
38   Illinois net loss deduction. Attach Schedule NLD or UB/NLD.                                  38                      00         38                 00
        If Line 37 is zero or negative, enter zero. 
    Check this box and attach a detailed statement if you have merged losses.  
39   Net income. Subtract Line 38 from Line 37.                                                   39                      00         39                 00
Step 6:  Figure your replacement tax after credits
40   Replacement tax. Multiply Line 39 by 2.5% (.025).                                            40                      00         40                 00
41   Recapture of investment credits. Attach Schedule 4255.                                       41                      00         41                 00
42   Replacement tax before credits. Add Lines 40 and 41.                                         42                      00         42                 00
43   Investment credits. Attach Form IL-477.                                                      43                      00         43                 00
44      Replacement tax after credits. Subtract Line 43 from Line 42. If negative, enter zero.  44                        00         44                 00
Step 7:  Figure your income tax after credits
45   Income Tax. Multiply Line 39 by 7.0% (.07).                                                  45                      00         45                 00
46   Recapture of investment credits. Attach Schedule 4255                                        46                      00         46                 00
47   Income tax before credits. Add Lines 45 and 46.                                              47                      00         47                 00
48   Income tax credits. Attach Schedule 1299-D.                                                  48                      00         48                 00
49   Income tax after credits. Subtract Line 48 from Line 47. If negative, enter zero.   49                               00         49                 00
Step 8:  Figure your refund or balance due
50      Replacement tax before reductions. Enter the amount from Line 44.                          50                     00         50                 00
51      Foreign Insurer replacement tax reduction. Attach Schedule INS or UB/INS.                 51                      00         51                 00
52      Subtract Line 51 from Line 50.  This is your net replacement tax.                         52                      00         52                 00
53   Net income tax before reductions. Enter the amount from Line 49.                             53                      00         53                 00
54   Foreign Insurer income tax reduction. Attach Schedule INS or UB/INS.                         54                      00         54                 00
55   Subtract Line 54 from Line 53. This is your net income tax.                                  55                      00         55                 00
56      Compassionate Use of Medical Cannabis Program Act surcharge. See instructions. 56                                 00         56                 00 
57      Sale of assets by gaming licensee surcharge. See instructions.                            57                      00         57                 00
  58   Total net income and replacement taxes and surcharges. 
        Add Lines 52, 55, 56, and 57.                                                             58                      00         58                 00
     59   Payments. See instructions. 
          a  Credits from previous overpayments.                                                                                    59a                 00
          b Total payments made before the date this amended return is filed.                                                     59b                   00
          c Pass-through withholding reported to you. Attach Schedule(s) K-1-P or K-1-T.                                          59c                   00
          d Pass-through entity tax credit reported to you. Attach Schedule(s) K-1-P or K-1-T.                                    59d                   00
          e   Illinois income tax withholding. Attach Form(s) W-2G.                                                               59e                   00
60  Total payments. Add Lines 59a through 59e.                                                                                       60                 00
61  Previously paid penalty and interest. See instructions.                                                                          61                 00
     62   Total amount of overpayment (including any carryforward or refund) before the filing of this return
       for the year being amended. See instructions.                                                                                 62                 00
63   Add lines 61 and 62.                                                                                                            63                 00
64  Net tax paid . Subtract Line 63 from Line 60.                                                                                    64                 00
65  Overpayment.        If Line 64 is greater than Line 58, subtract Line 58 from Line 64.                                           65                 00
66   Amount of overpayment from Line 65 to be credited forward. See instructions.                                                    66                 00 
    Check this box and attach a detailed statement if this carryforward is going to a different FEIN.                
67 Refund.       Subtract Line 66 from Line 65. This is the amount to be refunded.                                                   67                 00
68  Tax due with this amended return.           If Line 58 is greater than Line 64, subtract Line 64 from Line 58.                   68                 00
       You will be sent a bill for any additional penalty and interest due. 
Step 9:Sign     below - Under penalties of perjury, I state that I have examined this return and, to the best of my knowledge, it is true, correct, and complete.
Sign                                                                                                                                      Check if the Department 
Here                                                                                                  (      )                    may discuss this return with the 
        Signature of authorized officer     Date (mm/dd/yyyy)      Title                             Phone                        paid preparer shown in this step.
                                                                                                                                  Check if 
Paid        Print/Type paid preparer’s name                 Paid preparer’s signature                 Date (mm/dd/yyyy)    self-employed   Paid Preparer’s PTIN
Preparer
            Firm’s name                                                                                               Firm’s FEIN
Use Only
            Firm’s address                                                                                            Firm’s phone    (      )

          IL-1120-X (R-12/22)           Printed by the authority of the state of Illinois. Electronic only, one copy.                      Page 3 of 4

                                                            Reset                     Print

Attach supporting documents to your Form IL-1120-X.       *ZZZZZZZZZ*
  If you completed:                                       Attach:
Form IL-1120-X                                            U.S. 1120-X, and U.S.1139 or federal RAR (if applicable)
Step 1, Line C (unitary) only                             Schedule UB/Subgroup Schedule
                                                            Check the box on Form IL-1120-X, Step 1, Lines F/G 
Step 1, Line C (foreign insurer) only                     Schedule INS 
Step 1, Line C (unitary) and (foreign insurer)            Schedule UB/Subgroup Schedule and Schedule UB/INS
                                                            Check the box on Form IL-1120-X, Step 1, Lines F/G
Step 1, Line E                                            Federal Form 8886 or Federal Schedule M-3 (as applicable)
Step 1, Line R                                            Federal Form 982
Step 1, Line S                                            Schedule INL
Step 1, Line T                                            Form IL-2220
Line 1 (if changed)                                       Federal finalization (for example, copy of federal refund check, audit  
                                                          report from the IRS, or federal transcript verifying your federal 
                                                          taxable income)
Lines 5 and 18                                            Form IL-4562 
   Special Depreciation addition                            Check the box on Form IL-1120-X, Step 1, Line I
   Special Depreciation subtraction
Lines 6 and 19                                            Schedule 80/20
   Related-Party Expenses addition                         Check the box on Form IL-1120-X, Step 1, Line K
   Related-Party Expenses subtraction
Lines 7 and 20                                            Schedule(s) K-1-P or K-1-T
   Distributive share of additions
   Distributive share of subtractions
Lines 8 and 21                                            Schedule M and any required support listed on Schedule M
   Other additions                                          Check the box on Form IL-1120-X, Step 1, Line J
   Other subtractions                               
Lines 11 through 15                                       Schedule 1299-B and any required support listed on Schedule 1299-B
   River Edge Redevelopment Zone Dividend subtraction      
   River Edge Redevelopment Zone Interest subtraction
   High Impact Business Dividend subtraction
   High Impact Business Interest subtraction
   Contribution subtraction
Line 17   Foreign Dividend subtraction                    Illinois Schedule J, and U.S. 1120, Schedule C or equivalent
Lines 24 and 32                                           Schedule NB 
   Nonbusiness income or loss 
   Nonbusiness income or loss allocable to Illinois
Lines 25 and 33                                           Schedule(s) K-1-P or K-1-T
   Business income or loss from non-unitary
 partnerships, partnerships included on a Schedule UB,
 S corporations, trusts, or estates
   Business income or loss apportionable to Illinois from
 non-unitary partnerships, partnerships included on a
 Schedule UB, S corporations, trusts, or estates
Lines 28 through 30 (if changed)                          Any and all out-of-state returns
Line 36   Discharge of indebtedness adjustment             Federal Form 982
                                                            Check the box on Form IL-1120-X, Step 1, Line R
Line 38   Illinois Net Loss Deduction                     Schedule NLD or UB/NLD (for unitary filers)
Lines 41 and 46 Recapture of investment credits           Schedule 4255
Line 43   Investment credits                              Form IL-477 and any required support listed on Form IL-477 
Line 48   Income tax credits                               Schedule 1299-D and any required support listed in the Schedule
                                                          1299-D instructions or Schedule 1299-I 
                                                            Check the box on Form IL-1120-X, Step 1, Line H
Lines 51 and 54 Foreign Insurer tax reduction             Schedule INS or Schedule UB/INS (for unitary filers)
                                                            Check the box on Form IL-1120-X, Step 1, Line C
Line 59c  Pass-through withholding reported               All Schedules K-1-P and K-1-T you received showing  
         to you                                           pass-through withholding 
Line 59d  Pass-through entity tax                          All Schedules K-1-P and K-1-T you received showing
         reported to you                                  pass-through entity tax credit 
Line 59e  Illinois income tax withholding                  Copies of all Forms W-2G      

 **Failure to attach the required documents may result in the disallowance of the corresponding line item.**
IL-1120-X (R-12/22)                                                                                  Page 4 of 4