Error correction/Amending reports

Correct errors or amend reports on the IRS Excise Summary Terminal Activity Reporting System (ExSTARS).
General Information
Small Businesses

Amended and superseding corporate returns

The MeF system processes both superseding and amended returns for Forms 1120, 1120-S and 1120-F. If the taxpayer is required to e-file an original return and needs to file an amended or superseding return, they must e-file that return. Any taxpayer who has received an approved waiver from IRS to file their particular return on paper is exempted from this requirement.
General Information
Corporations

FAQs for hurricane victims - Amended returns

FAQs for Hurricane Victims - Amended Returns
General Information
Small Businesses

FATCA XML reporting schema to correct, amend and void records

FATCA XML reporting schema page outlining how to correct, amend and void Records
General Information
Corporations

LB&I directive on amended return or claim for refund

LB&I directive on amended return/claim for refund relating to Internal Revenue Code Section 199 (IRC § 199)
General Information
Businesses, Large Businesses

Electronic filing of some amended employment tax returns is now available

Amended employment tax returns can be filed electronically at this time, except the Form 944-X.
Forms and Instructions
Businesses

FATCA XML reporting schema samples to correct, amend or void records

This page summarizes general business rules to correct, void or amend data and records for the FATCA XML Schema v1.1
General Information
Corporations

About Form 1065-X, Amended Return or Administrative Adjustment Request (AAR)

Information about Form 1065-X, Amended Return or Administrative Adjustment Request (AAR), including recent updates, related forms, and instructions on how to file. Form 1065-X is used (non-electronically) to correct items on a previously filed Form 1065, Form 1065-B, or Form 1066.
General Information
Partnerships

About Form 1120-X, Amended U.S. Corporation Income Tax Return

Information about Form 1120-X, Amended U.S. Corporation Income Tax Return, including recent updates, related forms, and instructions on how to file. Corporations use Form 1120-X to correct a previously filed Form 1120 or 1120-A or to make certain elections after the prescribed deadline.
General Information
Corporations

Amended returns/refund claims containing invalid IRC 280C(c)(3) elections

LMSB directive on amended returns/refund claims containing invalid IRC 280(C)(3) elections
General Information
Corporations