Schedule X (Form 1120ME), Amended Return Adjustments, is a Maine Revenue Services schedule that you enclose with your Form 1120ME. It records why a return is being changed and, line by line, what was reported before, the adjustment and the corrected amount. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and the Form 1120ME instructions are published by Maine Revenue Services.
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What is Schedule X (Form 1120ME)?
Schedule X (Form 1120ME), Amended Return Adjustments, is the Maine Revenue Services schedule on which a filer states the reason for changing a Form 1120ME and shows each adjusted amount for the 2025 return. It is enclosed with Form 1120ME.
The schedule has two parts. Line 1, Reason for change, lists boxes to check, and the form says to check all applicable boxes:
- a. IRS change
- b. Net operating loss
- c. Federal Form 1120X (amended)
- d. Accounting change
- e. Other (attach explanation)
- f. Member of an affiliated group filing a separate return (attach Form CR)
- g. Combined return
Line 2, rows a through t, is a table with four columns: (A) Line, (B) As Most Recently Filed or Adjusted, (C) Adjustment and (D) Correct Amount. The schedule sends you to the Form 1120ME instructions for guidance.
It is not a return by itself. It is a schedule of Form 1120ME, and the top of the page carries the name as shown on Form 1120ME and the Federal EIN. Other forms called Schedule X belong to other agencies and returns; this one belongs to the Maine Form 1120ME.
Who needs to file Schedule X (Form 1120ME)?
Filers of Maine Form 1120ME who are changing a return they have already filed use Schedule X (Form 1120ME) to report the change. The form is titled Amended Return Adjustments and says to enclose it with your Form 1120ME.
The reasons the form lists for a change are:
- a change made by the IRS;
- a net operating loss;
- a federal Form 1120X (amended);
- an accounting change;
- another reason, which you explain in an attachment;
- membership in an affiliated group filing a separate return, which requires Form CR;
- a combined return.
Check every reason that applies. The form does not describe who may sign for another person or act as a representative; refer to the Form 1120ME instructions, which the schedule names for further direction.
When to file Schedule X (Form 1120ME)
Schedule X (Form 1120ME) is completed when you change a Form 1120ME that was filed before, because it is enclosed with your Form 1120ME. It prints no due date of its own, so timing follows the rules for Form 1120ME. Check the Form 1120ME instructions for those rules.
The form is the 2025 edition, revised December 2025. Gather the amounts as most recently filed or adjusted before you start, since column (B) asks for them on each line you change.
Documents you need
- Form 1120ME: Schedule X is enclosed with your Form 1120ME, as printed at the top of the schedule.
- A written explanation: attach it if you check box e, Other, on line 1.
- Form CR: attach it if you check box f, Member of an affiliated group filing a separate return, on line 1.
How to fill out Schedule X (Form 1120ME)
Enter the name and Federal EIN
At the top, enter the Name as shown on Form 1120ME and your Federal EIN, exactly as they appear on that return.
Check the reasons for change
On line 1, check every box that applies: a (IRS change), b (Net operating loss), c (Federal Form 1120X (amended)), d (Accounting change), e (Other), f (Member of an affiliated group filing a separate return) or g (Combined return).
Attach an explanation for Other
If you check box e, Other, attach an explanation of the change, as the form directs.
Attach Form CR if box f applies
If you check box f, Member of an affiliated group filing a separate return, attach Form CR.
Identify each line you are changing
On line 2, rows a through t, use column (A), Line, to identify each item being adjusted. Follow the Form 1120ME instructions the schedule refers you to.
Enter the amounts as previously reported
In column (B), As Most Recently Filed or Adjusted, enter the amount for each line as it was most recently filed or adjusted.
Enter the adjustment and correct amount
In column (C), Adjustment, enter the change for each line. In column (D), Correct Amount, enter the correct amount for that line.
Review and download the completed PDF
Check that the name and Federal EIN match Form 1120ME and that every row you used is complete. Download or print the completed PDF from FillingPDF, attach any explanation or Form CR, and enclose it with Form 1120ME as described under How to submit.
How to submit Schedule X (Form 1120ME)
Schedule X (Form 1120ME) is submitted with Form 1120ME, either electronically or on paper.
- Enclosed with Form 1120ME: the schedule says to enclose it with your Form 1120ME, so it travels with that return by whatever channel you use for it.
- Electronic filing: Maine Revenue Services states that tax return forms and supporting documents must be filed electronically (see Electronic Services on its site) or submitted on paper.
- Paper filing: the schedule prints no mailing address. Use the instructions for Form 1120ME, and see maine.gov/revenue/tax-return-forms for more information, as the form directs.
Do not send disks, USB flash drives or any other form of electronic media. Maine Revenue Services says it cannot process them and will destroy them. If box e or f is checked on line 1, attach the explanation or Form CR to the package. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Submitting Schedule X on its own instead of enclosing it with Form 1120ME.
- Checking box e, Other, on line 1 without attaching an explanation.
- Checking box f, Member of an affiliated group filing a separate return, without attaching Form CR.
- Checking only one box on line 1 when more than one reason applies; the form says to check all applicable boxes.
- Entering a business name that differs from the name as shown on Form 1120ME at the top of the schedule.
- Leaving out the Federal EIN in the identification block.
- Sending the schedule or return on a disk, USB flash drive or other electronic media; Maine Revenue Services cannot process it and will destroy it.
Frequently asked questions
What is Schedule X (Form 1120ME)?
Schedule X (Form 1120ME), Amended Return Adjustments, is a Maine Revenue Services schedule enclosed with Form 1120ME. It records the reason for changing a return and shows each line as most recently filed, the adjustment and the correct amount.
Do I file Schedule X by itself?
No. The schedule says to enclose it with your Form 1120ME, so it goes with that return. It prints no separate address or due date, so follow the Form 1120ME instructions for how and when to file.
What reasons for change does Schedule X list?
Line 1 lists seven: IRS change, net operating loss, federal Form 1120X (amended), accounting change, other (attach explanation), member of an affiliated group filing a separate return (attach Form CR), and combined return. Check all that apply.
What do the four columns on line 2 mean?
Column (A) is the Line, (B) is the amount As Most Recently Filed or Adjusted, (C) is the Adjustment and (D) is the Correct Amount. Rows a through t let you list up to twenty lines. The Form 1120ME instructions give further guidance.
When do I need to attach Form CR?
Attach Form CR when you check box f on line 1, Member of an affiliated group filing a separate return. The schedule prints this requirement next to that box.
Can I file Schedule X electronically?
Maine Revenue Services says tax return forms and supporting documents must be filed electronically (see Electronic Services) or on paper. Because Schedule X is enclosed with Form 1120ME, it goes with the return through whichever channel you use. Do not submit disks or USB drives.
Can I fill out Schedule X (Form 1120ME) online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service, is not affiliated with Maine Revenue Services and does not file the schedule; you submit it with Form 1120ME through the agency's channels.
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