If the corporation timely filed its return for the year without making an election, it can still make an election by filing an amended return within 6 months of the due date of the return (excluding extensions). Clearly indicate the election on the amended return and write "Filed pursuant to section 301.9100-2" at the top of the amended return. Amended Returns How do I file an amended return? If you timely filed your return without making the election, you may make the election on an amended return filed no later than 6 months after the due date of your tax return (excluding extensions). In the statement, the corporation must identify which election it is making under Treas. See Regulations section 1.460-6(j) for more details. To amend a Corporate Income Tax return, complete a new form and check the Amended Return box on the front of the return. An S corporation makes an election to distribute E&P before AAA or to make a deemed dividend for a tax year by attaching a statement to a timely filed original or amended Form 1120S for that tax year. Reg. The upper bound estimate is based on the change in volume of federal income tax return filers that amended a 2017 or 2018 filing a nonzero entry on Form 4562 … Write "Filed pursuant to section 301.9100" at the top of the amended return. Partial data was available to directly estimate the upper bound for the number of impacted filers.
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