Schedule X: Amended Return Adjustments (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Maine Schedule X reports amended return adjustments to Form 1120ME. It lists the reasons for changes and shows each adjusted line's previously filed or adjusted amount, adjustment, and correct amount.
Who files this form
Schedule X is used to report amended return adjustments to Maine Form 1120ME for tax year 2025. Enclose Schedule X with your Form 1120ME.
What you'll need
Have the following ready:
- Your Form 1120ME, including the name shown on it and your federal EIN.
- For each line being adjusted, the amount most recently filed or adjusted, the adjustment, and the correct amount.
- An explanation if you select “Other” as the reason for the change.
- Form CR if you select “Combined return.”
How to file
- Enter the name shown on Form 1120ME and your federal EIN.
- Check all applicable reasons for the change in item 1.
- In item 2, identify each line being adjusted and enter the amount most recently filed or adjusted, the adjustment, and the correct amount.
- Attach an explanation for “Other” or Form CR for “Combined return,” as applicable.
- Enclose Schedule X with your Form 1120ME.
The schedule directs you to the Form 1120ME instructions. It does not provide a mailing address or e-file directions.
Common mistakes
- Forgetting to enclose Schedule X with Form 1120ME.
- Checking only one reason when several apply. The form says to check all applicable boxes.
- Selecting “Other” without attaching an explanation.
- Selecting “Combined return” without attaching Form CR.
Questions people ask
Can I select more than one reason for the change?
Yes. Item 1 says to check all applicable boxes.
What amounts do I enter for each adjusted line?
Enter the amount most recently filed or adjusted, the adjustment, and the correct amount. Also identify the line being adjusted.
What do I attach if I select “Other”?
Attach an explanation of the change.
What do I attach if I select “Combined return”?
Attach Form CR.
Where does Schedule X go?
Enclose it with your Form 1120ME.