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Illinois Department of Revenue
*32912221W*
2022 IL-1120-ST-X
Amended Small Business Corporation 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 small business corporation N Enter your federal employer identification number (FEIN).
A Enter your complete legal business name.
If O Checkhavethisyou aaare membernameyou box if athisof change, check box.
Name: unitary business group, and enter the FEIN of the
member who prepared the Schedule UB, Combined
B Enter your mailing address. Apportionment for Unitary Business Group. Attach
If you have an address change, check this box. Schedule UB to this return.
C/O:
address: Mailing P Enter your NorthIndustry Classification American
City: State: ZIP: System (NAICS) Code. See instructions.
C Check this box if you are filing this form only to report an increased
net loss on Line 50, Column B. Q Enter your Illinois corporate file (charter) number.
D Check this box if you attached Form IL-4562.
E Check this box if you attached Schedule M. R Check this box if you are filing Form IL-1120-ST-X
before the extended due date and making the
F Check this box if you attached Schedule 80/20. election to treat all nonbusiness income as business
G Check this box if you attached Schedule 1299-A. income.
H Check this box if you attached the Subgroup Schedule. S If you have completed the following, check the box
I Check the applicable box for the type of change being made. and attach the federal form(s) to this return, if you
NLD State change Federal change have not previously done so.
If a federal change, check one: Federal Form 8886 Federal Schedule
Partial agreed Finalized M-3, Part II, Line 10
Enter the finalization date T If you are making a discharge of indebtedness
Attach your federal finalization to this return. adjustment on Schedule NLD or Form IL-1120-ST,
Line 48, check this box and attach federal
J Throwback adjustment - see instructions.
Form 982.
K Double throwback adjustment - see instructions. U Check this box if your business activity is
LawPublic under L Checkprotected 86-272. thisaare 52/53 weekyou box if filer.
M Check V Ifpayingare thisyou fileelectedPass-throughyou box if to and payEntity (PTE) TaxPass-through Entityand
(PTE) Tax. you annualized your income on Form IL-2220,
check this box and attach Form IL-2220.
Explain the changes on this return (Attach a separate sheet if necessary.)
Step 2: Figure your ordinary income or loss A B
As most recently Corrected
reported or adjusted amount
00 1 00
1 Ordinary income or loss or equivalent from U.S. Schedule K. 1
2 Net income or loss from all rental real estate activities. 2 00 2 00
activitiesincomerental lossother Net 3 3 00 3 00 or from
income Portfolio 4 4 00 4 00 loss.or
5 Net IRC Section 1231 gain or loss. 5 00 5 00
incomeof All6 lossitems or other wereof that computation the not included in
Attach your payment and Form IL-1120-ST-X-V here. income or loss on Page 1 of U.S. Form 1120S. Identify: ___________________ 6 00 6 00
7 Add Lines 1 through 6. This is your ordinary income or loss. 7 00 7 00
Step 3: Figure your unmodified base income or loss
8 Charitable contributions. 8 00 8 00
9Expense. 9 00 9 00 deductionIRC Sectionunder 179
indebtedness 10 Interest. 10 00 10 00 investment on
11 All other items of expense that were not deducted in the computation of ordinary
income or loss on Page 1 of U.S. Form 1120S. Identify: ___________________ 11 00 11 00
12 Add Lines 8 through 11. 12 00 12 00
13 Subtract Line 12 from Line 7. This is your
total unmodified base income or loss. 13 00 13 00
IL-1120-ST-X (R-12/22) This form is authorized as outlined by the Illinois Income Tax Act. Disclosure of this Page 1 of 5
information is REQUIRED. Failure to provide information could result in a penalty.
