2010 State of Indiana Form IT-20X Amended Corporation Income Tax Return State Form 438 (R7/8-10) For Calendar Year Ending 2010 or Other Tax Year Beginning and Ending 2010 Federal Identification Number Name of Corporation Number and Street County City or Post Office State Indiana Taxpayer Identification Number ZIP Code Corporate Telephone Number ( ) N a. Is a federal amended return being filed? ................................ Y e. Are you in a bankruptcy proceeding?(See Part IV) Y N b. Is the corporation currently under examination by the f. List years and attach copies of federal waivers of the statute N Indiana Department of Revenue? .......................................... Y of limitations and dates on which waivers expire: ________________________________________________ If yes, indicate years ______________ Y N N c. Is this the first amended return for this tax year? ................... Y g. Is the company under examination by the IRS? If yes, indicate years: _____________________________ d. Date of incorporation _______________ in state of _______ Attach corrected state form for the year amended and federal schedules supporting these changes. Explain change in Part IV. B A C Note: Do not calculate gross income tax or supplemental net income tax for years beyond the repeal date of Jan. 1, 2003. Amount of Change As Reported or Correct Amount Round all entries Explain in Part IV Last Determined Part I - Summary of Tax Calculations 1. Gross income tax; use minus sign for negative amounts .................. 1 2. Adjusted gross income (see instructions) ......................................... 2 3. Adjusted gross income tax - multiply line 2 by the applicable rate .... 3 4. Subtract the greater of line 1 or 3 from line 2 and enter difference ... 4 5. Supplemental net income tax - multiply line 4 by the applicable rate .. 5 6. Total income tax - greater of line 1 or 3, plus line 5 .......................... 6 7. Sales/use and other taxes ................................................................. 7 8. Total tax due - add lines 6 and 7 ....................................................... 8 00 00 00 00 00 00 00 00 Part II - Credits and Payments 9 10 11 12 13 14 15 16 00 00 00 00 00 00 00 00 17. Amount previously refunded (include amounts credited to IT-6 estimated account) .................................................... 17 18. Amount of all penalty and interest previously paid ...................................................................................................... 18 19. Net credits - subtract lines 17 and 18 from line 16 in column C .................................................................................. 19 00 00 00 9. 10. 11. 12. 13. 14. 15. 16. Amount of estimated tax paid (including extension payment) ........... Gross income tax paid on real estate sales (attach additional receipts) College and University Credit (attach schedule if corrected) ............ Other credits (attach explanation if changed from original claim) ..... Amount previously paid with the original return................................. Amount paid on prior amended return............................................... Amount paid for audit adjustment...................................................... Total credits - add lines 9 through 15 ................................................ Part III - Remittance Due or Refund (see instructions) 20. 21. 22. 23. 24. 25. 26. Balance due (if line 8 is greater than line 19, enter the difference) .............................................................................. Penalty (10% of line 20 or $5, whichever is greater) ................................................................................................... Interest (see instructions) ............................................................................................................................................ Total remittance due - add lines 20, 21, and 22 ................................................... PAY in U.S. funds AMOUNT  Total overpayment (if line 19 is greater than line 8, enter the difference) ............ 24 Amount of line 24 to be refunded ........................................................................ 25 Amount of line 24 to be applied to the current estimated income tax account for year ending:__________ ............... 20 21 22 23 00 00 00 00 26 00 Make checks payable to the Indiana Department of Revenue. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct, and complete. I authorize the Department to discuss my return with my personal representative. Yes No  Signature of Officer Date Print or Type Name of Officer Paid Preparer: Firm’s Name (or yours if self-employed) Title Check One: Federal ID Number Personal Representative’s Name (Print or Type) Address Address Social Security Number Telephone Number Telephone Number PTIN City State City ZIP Code + 4  State ZIP Code + 4 Paid Preparer's Signature Date Please mail to: Indiana Department of Revenue, 100 N. Senate Ave., Indianapolis, IN 46204-2253  22010111594 American LegalNet, Inc. www.FormsWorkFlow.com Instructions for Indiana Amended Corporation Income Tax Return Form IT-20X Who Should File Form IT-20X This form should be fi led by a corporation amending a previously fi led Indiana Corporation Income Tax Return (Form IT-20, IT-20Fiscal, IT-20SC, or IT-20SC Fiscal). To amend a previously fi led Form IT-65, IT-20G, IT-20S, FIT-20, or IT-20NP, a corrected copy of the original form must be fi led with the amended check box marked at the top of the form. If this form is being fi led as a result of a Federal Revenue Agent's Report (RAR), the change must be documented by attaching copies of the RAR and the appropriate federal forms within 120 days of such change. If an audit has been conducted, copies of the audit report should also be enclosed. Payment of any balance due, plus interest, must accompany the amended return. Reminder: Indiana Code (IC) 6-3-4-6 requires taxpayers to notify the Department within 120 days of any modification made to a federal income tax return. Under Indiana Code IC 6-8.1-9-1, a taxpayer has six months from the date of modification by the Internal Revenue Service to fi le a claim for refund with the Department. Any overpayment resulting from modification of federal income tax liability must be claimed within the latter of three years from the due date of the return, three years from the date of payment, or within six months of notification of change by the Internal Revenue Service. Copies of all federal waivers that apply to your amended return must be enclosed. An agreement with the Department to extend the statute of limitations for assessment also extends the period for fi ling a claim for refund. Completing the Form Taxpayers should refer to the instructions for the corporation income tax return, and related schedules, of the tax year being amended. You can get copies of certain prior-year returns by contacting the Department of Revenue or by visiting www.in.gov/dor/taxforms Place your nine-digit federal ID number in the box in the upper-right corner of the form. Next, enter your assigned Indiana taxpayer identification number. Complete all other applicable questions. Part I - Summary of Tax Calculations Complete lines 1 through 8 of columns A, B, and C. Use the original IT-20 Fiscal return format computation if amending for a 2002/2003 fiscal year. Attach the revised return calculation. If the amounts reflected in column A are the result of an Indiana audit, please attach audit Form AD-30. Any changes reflected in column B must be documented. If fi ling because of an IRC Section 172 deduction, effective Jan. 1, 2004, the loss derived from Indiana must be calculated by applying the modifications, in effect for the year in which the loss was incurred, used in arriving at Indiana adjusted gross income. The resulting Indiana net operating loss (NOL), adjusted for any federal Section 172 modifications, may be claimed toward reducing, before any other state deductions, Indiana adjusted gross income. Use Schedule IT-20NOL (revised 8-09 and after) to determine the available amount you may deduct. A preexisting NOL must also be recalculated using this methodology to apply any remaining loss as a deduction for tax years ending after Dec. 31, 2003. All NOLs incurred after this date, whether carried back or forward, must be calculated using the revised IT-20NOL schedule. The available Indiana NOL is subject to the same carryback and carryover provisions as required by the Internal Revenue Code, as adopted and in effect on January 1 of the taxable year. NOL carryback should be documented by enclosing an updated Schedule IT-20NOL for each loss year. Please refer to instructions in the schedule for the treatment of NOL deductions. Part II - Credits and Payments If a change is indicated in column B, lines 9 through 15, provide a complete explanation in Part IV and attach any schedules, statements, or canceled checks that support such change. Note that a change of adjusted gross income tax (column C, line 3) may affect the amount of allowable College Credit on line 11 and other credits on line 12. Generally, the total credit entered on lines 11 and 12 cannot exceed the amount of tax entered on line 3 of column C. Part III - Remittance Due or Refund Remittance Due: Line 20 - If line 8 is greater than line 19, enter the difference as the balance due on line 20. Line 21 - If an amended return is submitted after the due date of the original return, including valid extensions, penalty must be computed and entered on line 21. The penalty is 10 percent of the balance due or $5, whichever is greater. A late penalty of $10 per day may apply to zero tax liability returns delinquently fi led. Line 22 - Indiana law does not provide for the waiver of interest. Interest must be computed on the balance due. Use the interest rate table below to properly compute the amount of interest for line 22. Line 23 - Add balance due, penalty, and interest to equal the total remittance due. Pay this amount. Refund Due: Line 24 - If line 19 is greater than line 8, subtract line 8 from line 19 and enter the overpayment. Line 25 - Enter the portion of the overpayment from line 24 to be refunded. If an excess tax payment is not refunded or credited against a current or future tax liability within 90 days after the date the refund claim is fi led, the date the tax was due, or the date the tax was paid, whichever is latest, the excess tax payment accrues interest from the date the refund claim is fi led. The statute of limitations for refund claims is three years from the due date of the return or three years from the date the overpayment occurred, whichever is later. Extensions of time to fi le extend the due date of the return. Quarterly payments are considered to be made on the due date of the return fi led for a taxable period. Line 26 - Enter that portion of line 24 to be applied to your current estimated tax account and the year to which the overpayment is to be applied. The total of lines 25 and 26 must equal the amount shown on line 24. Note: If your overpayment is reduced due to an error on the tax return or an adjustment by the Department, the amount to be refunded (line 25) will be corrected before any changes are made to the amount on line 26. Table of Interest Rates Charged Per Annum: 1/1/82 to 12/31/82................17% 1/1/83 to 12/31/83................13% 1/1/84 to 12/31/85................12% 1/1/86 to 12/31/86................10% 1/1/87 to 12/31/87.................8% 1/1/88 to 12/31/88................9% 1/1/89 to 12/31/91................10% 1/1/92 to 12/31/92................8% 1/1/93 to 12/31/94................7% 1/1/95 to 12/31/95..............6% 1/1/96 to12/31/00...............7% 1/1/01 to 12/31/02..............8% 1/1/03 to 12/31/03..............6% 1/1/04 to 12/31/04..............4% 1/1/05 to 12/31/05..............3% 1/1/06 to 12/31/06.............4% 1/1/07 to 12/31/08..............5% 1/1/09 to 12/31/09..............7% 1/1/10 to 12/31/10...............7% Interest rates on assessments are determined annually on Nov. 1 for each upcoming year. For further information, call (317) 233-4015 or write: Indiana Department of Revenue Tax Administration 100 N. Senate Ave. Indianapolis, IN 46204-2253 Internet address: www.in.gov/dor/ Be sure to sign, date, and print your name on the return. If a paid preparer completes your return, you can authorize the Department to discuss your tax return with the preparer by checking the authorization box above the signature line. The Department may contact you if there are any questions or concerns about your tax return. If you want the Department to be able to discuss your tax return with someone else (e.g., the person who prepared it or a designated person), please complete the personal representative information area in full. Part IV - Please provide a concise explanation of change(s) below. Enclose additional sheets along with the corrected schedules and any other documentation. Note: If the corporation is undergoing a bankruptcy proceeding, mail an amended return to: Indiana Department of Revenue, Tax Administration, Bankruptcy Section, 100 N. Senate Ave., Indianapolis, IN 46204-2253, telephone (317) 232-2289.  24100000000 American LegalNet, Inc. www.FormsWorkFlow.com