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 Illinois Department of Revenue
 *33112231W*
 2023 IL-1120-X    
  Amended Corporation Income and Replacement Tax Return
 For tax years ending on or after December 31, 2023
 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, 2023, 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.  
C/O:       
 P    Check the applicable box for the type of change 
  Mailing address:    
    being made.   NLD    State change  
  City:        State:       ZIP:            Federal change
         If a federal change, check one:
C   Check the box and see the instructions if your business is a: 
    Unitary Filer (Combined return)      Foreign insurer        Finalized
      Partial agreed 
  Enter the finalization date 
D   Check this box if you are filing this form only to report an increased    Attach your federal finalization to this return.
  net loss on Line 37, Column B.                              
Q  Check this box if you are filing Form IL-1120-X      
E If you have completed the following, check the box and attach the federal on or before the extended due date and are   
form(s) to this return, if you have not previously done so. making the election to treat all nonbusiness  
income as business income.         
    Federal Form 8886              Federal Schedule M-3,
 R  If you are making a discharge of indebtedness 
                               Part II, Line 12     adjustment on Schedule NLD or UB/NLD, or 
F Check this box if you attached Illinois Schedule UB.                  Form IL-1120-X, Line 36, check this box and 
  attach federal Form 982.          
 G  Check this box if you attached the Subgroup Schedule.                          S If you are filing Schedule INL, check this box.   
 H Check this box if you attached Illinois Schedule 1299-D.                T If you annualized your income on your 
    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 
 J Check this box if you attached Illinois Schedule M (for businesses).      protected under Public Law 86-272.         
 K Check this box if you attached Schedule 80/20.                    V Throwback adjustment - see instructions.     
 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.):
 
 If you owe tax on Line 68, complete a payment voucher, Form IL-1120-X-V.  Write your FEIN, tax year ending, and   
Form IL-1120-X-V here.  “IL-1120-X-V” on your check or money order and make it payable to “Illinois Department of Revenue.” Attach your    
      Attach your payment and                       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-12/23) information is REQUIRED. Failure to provide information could result in a penalty. Page 1 of 4

                                                                                    *33112232W*

                                                                                        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

      IL-1120-X (R-12/23)                                                                                                                         Page 2 of 4

                                                                                        *33112233W*
                                                                                                                   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 federal 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-12/23)             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 credit                 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-12/23)                                                                                   Page 4 of 4