He’s back!

Jimmy Kimmel returned to the office Tuesday, hours before his late-night show is set to hit airwaves following a controversial suspension.

The 57-year-old comedian was seen arriving at his studio in Hollywood, California, in his Audi sedan.

Kimmel emerged from the vehicle looking stone-faced after refusing to bow to demands from the network’s higher-ups to apologize for his comments about Charlie Kirk’s death.

Flanked by security, the $15 million-per-year host made a beeline into the studio while ignoring the nearby paparazzi gathered outside of the building.

ABC pulled the show off the air Sept. 17, following backlash over Kimmel’s claims about Tyler Robinson, Kirk’s suspected killer, being part of the “MAGA gang.”

“We hit some new lows over the weekend with the MAGA gang trying to characterize this kid who killed Charlie Kirk as anything other than one of them and doing everything they can to score political points from it,” Kimmel said in his opening monologue Sept. 15.

Federal Communications Commission Chairman Brendan Carr slammed ABC’s parent company, Disney, and demanded it take action over Kimmel’s comments, calling his actions “some of the sickest conduct possible.”

Sinclair Broadcast Group and Nextar, which own dozens of ABC affiliates, also condemned the comedian, demanding he apologize to Kirk’s family and make a “meaningful personal donation” to the late conservative’s organization, Turning Point USA.

However, Kimmel rejected the demands, with sources telling The Post Kimmel will address the controversy during his monologue but will stop short of apologizing after negotiating his return to TV with Walt Disney Co. CEO Bob Iger and Disney Entertainment co-chair Dana Walden.

Despite “Jimmy Kimmel Live!” being back on air, tonight’s episode won’t be broadcast on dozens of local ABC stations owned by Sinclair Broadcast Group.

The company said Monday it will air news programming instead.

“Beginning Tuesday night, Sinclair will be preempting Jimmy Kimmel Live! across our ABC affiliate stations and replacing it with news programming. Discussions with ABC are ongoing as we evaluate the show’s potential return,” it said in a statement.

The decision to yank the show garnered major attention, with roughly 400 A-listers like Jennifer Aniston, Tom Hanks, Meryl Streep, Robert De Niro and more signing an open letter that condemned Disney’s decision to punish Kimmel.

The letter framed the suspension as the network buckling under pressure from Carr, Nexstar and Sinclair.

Meanwhile, Kirk’s Turning Point USA applauded Sinclair’s move not to air his comeback episode.

“Good for @WeAre-Sinclair for blocking Kimmell [sic] from its 31 ABC affiliates. Reminder, Kimmell has yet to apologize for saying the assassin was MAGA, and he was reportedly going to double down. He’s an unrepentant liar, and affiliates have every right to demand accountability,” the organization wrote on X.

Kimmel spoke yesterday, marking his first social media post since his suspension. He made no mention of the scandal but hinted that he could use support by sharing an image with his former mentor, Norman Lear.

“Missing this guy today,” he captioned the picture.

Lear, who died at 101 in December 2023, teamed with Kimmel in ABC’s special “Live in Front of a Studio Audience,” which aired live episodes of the TV legend’s sitcoms re-enacted by contemporary actors.

Kimmel’s right-hand man, Guillermo Rodriguez, gave his boss some encouragement before tackling tonight’s return.

Posting a picture of them hugging on set, Guillermo wrote, “We are back full of love.”

Kimmel’s first guests since his suspension will be Grammy winner Sarah McLachlan and actor Glen Powell.

“Jimmy Kimmel Live!” airs at 11:35 p.m.