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Instructions for Amending Sales Tax, E911 Surcharge, and ITAC Returns in Illinois, Study notes of Business

Business

Instructions for filing amended Form ST-1-X returns in Illinois for registered retailers who need to correct tax, E911 Surcharge, or ITAC Assessment amounts or request credits. It outlines the process for filing Form ST-1-X, completing Schedule B-X, and the consequences of failing to file. The document also includes instructions for specific lines on Form ST-1-X and Schedule A-X, as well as Schedule B-X.

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ST-1-X Instructions (R-06/17) Page 1 of 5
What is the deadline for filing this form?
The period for which you can claim a credit for an overpayment
of Sales and Use Tax, E911 Surcharge, or ITAC Assessment
depends on when you file your Form ST-1-X. If you file this
amended return between January 1 and June 30 of this year,
you may file a claim for credit for the amounts you overpaid
during the current year and previous 36 months. Beginning
July 1, you may file a claim for the amounts you overpaid
during the current year and previous 30 months.
Note: We use the U.S. Postal Service postmark date as the
filing date of a properly amended return (claim for credit).
There is no deadline for making an additional payment;
however, the longer you wait to pay, the more interest and,
when applicable, penalty you will owe. For more information
about penalties and interest, see Publication 103, Penalties
and Interest for Illinois Taxes, which is available on our
website at tax.illinois.gov.
Can I file this return and pay the tax due
electronically
Yes, you can use MyTax Illinois on our website at
tax.illinois.gov to file your Form ST-1-X if you filed your
original return for the same period through MyTax Illinois.
MyTax Illinois also allows for electronic payment of any tax
due.
How do I get forms?
If you need additional amended returns, visit our website at
tax.illinois.gov.
How do I get help?
Visit our website at tax.illinois.gov or call weekdays between
8 a.m. and 5 p.m. at 1 800 732‑8866 or 217 782‑3336. The
number for our TDD (telecommunications device for the deaf)
is 1 800 544‑5304.
If you have a specific question about an amended return you
have already filed, call us at 217 782‑5906.
Where do I mail my completed return?
Mail your completed return to
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19034
SPRINGFIELD IL 62794‑9034
Who must file Form ST‑1‑X?
You must file Form ST-1-X if you are a registered retailer who
files Form ST-1, Sales and Use Tax and E911 Surcharge
Return, and you need to
• correct your Form ST-1 to pay more tax, E911 Surcharge,
or ITAC Assessment;
• request a credit for tax, E911 Surcharge, or ITAC
Assessment you overpaid. Do not file Form ST-1-X for
amounts less than $1. Do not use the credit until we
notify you that your credit has been approved;
• respond to a notice or bill;
• make corrections to line items but there is no change in
the amount of tax, E911 Surcharge, or ITAC Assessment
due.
If your original return needs to be transferred to a different
account or reporting period within the same account, do not
use Form ST-1-X. You must send us a letter requesting the
correction.
You must file one Form ST-1-X for each reporting period
you want to amend. For example, if you file Form ST-1
monthly, you must file one Form ST-1-X for each month you
are amending. You cannot file one Form ST-1-X to amend
several months. Likewise, if you file Form ST-1 on a quarterly
or annual basis, you must file one amended return for each
quarter or year that you want to amend.
If you originally filed Form ST-2, Multiple Site Form, you
must file Form ST-2-X, Amended Multiple Site Form, for the
locations whose figures need to be amended and attach it to
Form ST-1-X. For those locations with no change, we will use
the most recent figures filed.
If you originally filed Schedule A - Deductions and those
figures need to be amended, you must complete Schedule
A-X - Amended Deductions with the corrected figures and
attach it to Form ST-1-X.
If you originally filed Schedule B - E911 Surcharge and ITAC
Assessment and those figures need to be amended, you must
complete Schedule B-X - Amended E911 Surcharge and ITAC
Assessment with the corrected figures and attach it to Form
ST-1-X.
Failure to file Form ST-2-X, Schedule A-X, or Schedule B-X,
if applicable, will delay the processing of your Form ST-1-X or
your changes will not be accepted on your Form ST-1-X.
Note: If you received a notice from us that your original
return could not be processed, we will not send you a refund
or issue you a credit even if you amend the return until you
respond to the notice.
Illinois Department of Revenue
ST‑1‑X Instructions
General Information
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ST-1-X Instructions (R-06/17) Page 1 of 5

What is the deadline for filing this form?

The period for which you can claim a credit for an overpayment of Sales and Use Tax, E911 Surcharge, or ITAC Assessment depends on when you file your Form ST-1-X. If you file this amended return between January 1 and June 30 of this year, you may file a claim for credit for the amounts you overpaid during the current year and previous 36 months. Beginning July 1, you may file a claim for the amounts you overpaid during the current year and previous 30 months. Note: We use the U.S. Postal Service postmark date as the filing date of a properly amended return (claim for credit). There is no deadline for making an additional payment; however, the longer you wait to pay, the more interest and, when applicable, penalty you will owe. For more information about penalties and interest, see Publication 103, Penalties and Interest for Illinois Taxes, which is available on our website at tax.illinois.gov.

Can I file this return and pay the tax due

electronically

Yes, you can use MyTax Illinois on our website at tax.illinois.gov to file your Form ST-1-X if you filed your original return for the same period through MyTax Illinois. MyTax Illinois also allows for electronic payment of any tax due.

How do I get forms?

If you need additional amended returns, visit our website at tax.illinois.gov.

How do I get help?

Visit our website at tax.illinois.gov or call weekdays between 8 a.m. and 5 p.m. at 1 800 732‑8866 or 217 782‑ 3336. The number for our TDD (telecommunications device for the deaf) is 1 800 544‑5304. If you have a specific question about an amended return you have already filed, call us at 217 782‑ 5906.

Where do I mail my completed return?

Mail your completed return to ILLINOIS DEPARTMENT OF REVENUE PO BOX 19034 SPRINGFIELD IL 62794‑ 9034

Who must file Form ST‑ 1 ‑X?

You must file Form ST-1-X if you are a registered retailer who files Form ST-1, Sales and Use Tax and E911 Surcharge Return, and you need to

  • correct your Form ST-1 to pay more tax, E911 Surcharge, or ITAC Assessment;
  • request a credit for tax, E911 Surcharge, or ITAC Assessment you overpaid. Do not file Form ST-1-X for amounts less than $1. Do not use the credit until we notify you that your credit has been approved;
  • respond to a notice or bill;
  • make corrections to line items but there is no change in the amount of tax, E911 Surcharge, or ITAC Assessment due. If your original return needs to be transferred to a different account or reporting period within the same account, do not use Form ST-1-X. You must send us a letter requesting the correction. You must file one Form ST-1-X for each reporting period you want to amend. For example, if you file Form ST- monthly, you must file one Form ST-1-X for each month you are amending. You cannot file one Form ST-1-X to amend several months. Likewise, if you file Form ST-1 on a quarterly or annual basis, you must file one amended return for each quarter or year that you want to amend. If you originally filed Form ST-2, Multiple Site Form, you must file Form ST- 2 - X, Amended Multiple Site Form, for the locations whose figures need to be amended and attach it to Form ST-1-X. For those locations with no change, we will use the most recent figures filed. If you originally filed Schedule A - Deductions and those figures need to be amended, you must complete Schedule A-X - Amended Deductions with the corrected figures and attach it to Form ST-1-X. If you originally filed Schedule B - E911 Surcharge and ITAC Assessment and those figures need to be amended, you must complete Schedule B-X - Amended E911 Surcharge and ITAC Assessment with the corrected figures and attach it to Form ST-1-X. Failure to file Form ST-2-X, Schedule A-X, or Schedule B-X, if applicable, will delay the processing of your Form ST-1-X or your changes will not be accepted on your Form ST-1-X. Note: If you received a notice from us that your original return could not be processed, we will not send you a refund or issue you a credit even if you amend the return until you respond to the notice. Illinois Department of Revenue

ST‑ 1 ‑X Instructions

General Information

Page 2 of 5 ST-1-X Instructions (R-06/17)

Which steps of this form must I complete?

Everyone must complete Steps 1, 2, 4, and 5. You must also complete Step 3 if you believe you have overpaid.

Step 1: Identify your business

Enter your Illinois account ID and business name as they appear on your original Form ST-1. Also, enter the reporting period for which you are filing the amended return. For example, if you file Form ST-

  • monthly, your January 2014 reporting period will be 01/01/2014 through 01/31/2014;
  • quarterly, your first quarter 2014 reporting period will be 01/01/2014 through 03/31/2014; or
  • annually, your 2014 reporting period will be 01/01/ through 12/31/2014.

Step 2: Mark the reason why you are filing an

amended return.

Mark the reason that best explains why you are amending your Form ST-1. If you mark overpaid, you will need to complete Step 3.

Step 3: Mark the reason(s) why you have

overpaid your return.

Mark the reason(s) that best explains why you believe that your Form ST-1 is overpaid. If none of the reasons fit your situation, including changes to the E911 Surcharge or ITAC Assessment previously reported, please attach a letter to Form ST-1-X explaining why you believe you are overpaid. Line 1a: If you increase your resale exemptions, you must list all account ID numbers on Schedule RE, available on our website at tax.illinois.gov , and attach it to Form ST-1-X. Line 1c: If you increase your sales to exempt organizations, you must list all Illinois Tax Exemption (E) numbers on Schedule RE, available on our website, and attach it to Form ST-1-X. The organization’s Illinois Tax Exemption number must have been in effect on the day you made the sale. Line 8: Include only the locations on Form ST-2-X that need to be changed. For those locations with no changes, the most recent figures filed will be used. Line 9: Mark if you are a retailer who is exchanging Manufacturer’s Purchase Credit from a customer who previously paid cash. Line 10: Mark if you are exchanging Manufacturer’s Purchase Credit for cash previously paid on items for which you self-assessed use tax. Line 11: Mark the appropriate reason (a through d) if you self-assessed use tax on items that are not taxable.

Step 4: Correct your financial information.

Complete all applicable lines when making the corrections to the financial information on Form ST-1-X, ST-2-X, Schedule A-X, and Schedule B-X. If you do not complete all lines, we will use the most recent figures filed. For Form ST-2-X, you need to include only the locations that have a change. For those locations with no changes, the most recent figures filed will be used. Drop amounts of less than 50 cents, and increase amounts of 50 cents or more to the next higher dollar.

Column A

Line A and Lines 1 through 25: Complete all applicable lines. Enter the figures from your most recent filed return. These figures may be from your original Form ST-1 or from any corrections you have made since you filed your original Form ST-1. If you do not complete all lines, we will use the most recent figures filed when processing this Form ST-1-X.

Column B

Line A and Lines 1 through 25: Enter the corrected figures. If there is no change from Column A, enter the figures from Column A. Note: If you have an amount entered in Column A that you are reducing to zero, enter “0” in Column B. Leaving the line in Column B blank may delay the processing of your Form ST-1-X or your changes will not be accepted on your Form ST-1-X. Lines 26 through 28: Follow the detailed instructions listed below.

Detailed instructions for certain lines in Step 4

Line 2: Enter the correct amount of deductions on this line (from Schedule A-X, Line 29). Line 10: Complete this line only if you filed your original return and paid the tax owed by the due date. If you filed on time, figure your discount at the rate of 1.75 percent (.0175) of the amount you paid on time. If you are increasing the amount of tax due, you may not increase the amount of your discount unless the increased tax due was paid on or before the due date of the original return. If you are decreasing the amount of tax due, you will need to refigure the amount of discount to which you are entitled based on your new figures. Line 16a: Enter the correct amount of Manufacturer’s Purchase Credit (MPC) on this line. However, if you under-reported your MPC, you should claim the credit on a future return. Generally, you cannot claim MPC credit on Form ST‑1 for any reporting period after December 31, 2016. Line 17: If you did not attach a sufficient number of original Forms PST-2 to cover the amount claimed on your original return, you may attach them to this return to receive credit. If you did not take credit for prepaid sales tax on your original return and there are no other changes to that return, you should attach the original Forms PST-2 to any future Form ST-1 return to receive credit. Line 21: Enter the correct amount of E911 Surcharge and ITAC Assessment on this line (from Schedule B-X, Line 10). Line 24: If you have a credit memorandum or prior overpayment and you wish to use it towards what you owe, enter the amount you are using. Line 26: Enter the total amount you have paid. This figure includes the amount you paid with your original Form ST-1, any subsequent amended returns, and any other payments you have made for this reporting period. Be sure to reduce the total amount you have paid by any credit or refund of tax you have received for this reporting period. Specific Instructions

Line 14 ‑ Uncollectible debt on which tax was previously paid Enter amounts that have become worthless or uncollectible and on which tax previously has been paid. You must have charged off the uncollectible amounts as bad debt in your records in accordance with generally accepted accounting principles and have claimed the uncollectible amounts as a deduction pursuant to Section 166 of the Internal Revenue Code on your federal income tax return. Enter only the amount of uncollectible debt. Do not include the tax paid in this amount. Line 15 ‑ Sales of service Enter the correct total of any portion of all service transactions on which you did not charge your customers tax. Identify on the line provided the type of transaction that took place. Line 16 ‑ Other Identify other deductions. Enter the correct amount of sales of the deductions you listed. This amount can include:

  • cash refunds - enter the amount of cash refunds you made to customers for merchandise they returned and on which you have paid tax to us during the preceding return period or have now included on Line 1 of your Form ST-1-X. Note: This amount should not include the tax amount from the returned item.
  • newspaper and magazine sales - enter the amount you collected from your sales of newspapers, magazines, and other periodicals.
  • proceeds of mandatory service charges separately stated on customers’ bills for purchase and consumption of food and beverages, to the extent that the proceeds of the service charge are in fact turned over as tips or as a substitute for tips to employees who participate directly in preparing, serving, hosting, or cleaning up the food or beverage function with respect to which the service charge is imposed.
  • other deductions allowed in the Acts not listed on Lines 1 through 15 or Section 2. Lines 18 through 22 ‑ State motor fuel tax For each type of fuel, enter the correct number of gallons you sold. Multiply the number of gallons by the state tax rate printed on Lines 18 through 22 of Schedule A-X, and enter the correct total for each type of fuel. Note: The county motor fuel tax imposed in DuPage, Kane, and McHenry counties must be included in the gross receipts on Line 1 of your return. These taxes are not authorized deductions from your gross receipts. Report any other local motor fuel taxes on Line 16, “Other.” Do not include them on Lines 18 through 22. Lines 23 through 28 ‑ Specific fuels sales tax exemptions Subtract all motor fuel taxes and all state and local sales taxes from the amount you received for the specific fuel types listed. Multiply your receipts for each type of fuel by its corresponding rate on Schedule A-X, and enter the correct total for each type of fuel. Note: On Lines 23 and 24, do not include receipts from sales that are not subject to sales tax. Line 30 ‑ Total deductions Add the amounts on Lines 17 and 29, and enter this amount on Line 30 and on Step 4, Line 2 of Form ST-1-X. Note: This amount cannot exceed the amount reported on Line 1 of your ST-1-X return. b) Sales of items other than building materials Enter the correct amount of sales of items other than building materials to a business certified by DCEO to buy consumables tax free. This amount can include, but is not limited to:
  • tangible personal property used or consumed in the operation of pollution control facilities.
  • tangible personal property used or consumed within an enterprise zone in the process of manufacturing or assembly of tangible personal property for wholesale or retail sale or lease.
  • tangible personal property used or consumed within an enterprise zone in the process of graphic arts production if used or consumed at a certified facility, including repair and replacement.
  • machinery and equipment used in the operation of a high impact service facility within the enterprise zone.
  • jet fuel used in the operation of high impact service facilities.
  • machinery and equipment used in the operation of an aircraft maintenance facility located within an enterprise zone. Line 11 ‑ High Impact Business a) Sales of building materials Enter the correct amount you collected from sales of building materials to a customer who will incorporate those materials into a high impact business location certified by the DCEO. b) Sales of items other than building materials Enter the correct amount you collected from sales of items other than building materials to a business certified by DCEO as a high impact business. This amount can include, but is not limited to, tangible personal property used or consumed:
  • by a high impact business in the process of manufacturing or assembly of tangible personal property for wholesale or retail sale or lease.
  • by a high impact business in the process of graphic arts production if used or consumed at a certified facility, including repair and replacement. Line 12 ‑ River edge redevelopment zone building materials Enter the correct amount of sales of building materials to a customer who will incorporate the materials into real estate within a River Edge Redevelopment Zone in accordance with the Act by remodeling, rehabilitating, or adding new construction. Line 13 ‑ Exempt organizations Enter the correct amount of merchandise you sold to organizations that are exempt from paying sales tax. For each tax-exempt sale you make, you must obtain a copy of the organization’s Illinois Sales Tax exemption identification number. If you are increasing this amount from your most recently filed return, you must complete and attach Schedule RE. Note: Do not include motor fuel taxes reported on Line 16 or Section 2. Page 4 of 5 ST-1-X Instructions (R-06/17)

ST-1-X Instructions (R-06/17) Page 5 of 5

Schedule B‑X ‑ Amended E911 Surcharge and

ITAC Assessment

Column A

Lines 1 through 10: Complete all applicable lines. Enter the figures from your most recent filed return. These figures may be from your original Schedule B or from any corrections you have made since you filed your original Schedule B. If you do not complete all lines, we will use the most recent figures filed when processing your Form ST-1-X and Schedule B-X.

Column B

Lines 1 through 10: Enter the corrected figures. If there is no change from Column A, enter the figures from Column A. Note: If you have an amount entered in Column A that you are reducing to zero, enter “0” in Column B. Leaving the line in Column B blank may delay the processing of your Form ST-1-X or your changes will not be accepted on your Form ST-1-X.

Detailed instructions for certain lines on Schedule

B‑X

Line 1 ‑ Enter the correct amount of total receipts from retail transactions of prepaid wireless telecommunications service. Note: Do not complete Schedule B-X in the same manner that you complete Step 4 of Form ST-1-X. Instead Line 1 of Schedule B-X should only report your receipts subject to the E911 surcharge and ITAC Assessment, not all amounts collected for the reporting period. Do not include receipts from sales that are exempt from the E911 surcharge and ITAC Assessment. Also do not include the amount of surcharge and assessment you actually collected from your customers. Figure your breakdown of retail transactions for Chicago locations Locations within the city limits of Chicago are considered Chicago locations for purposes of E911 Surcharge and ITAC Assessment collections. Line 2a ‑ Enter the correct portion of Column B, Line 1 receipts that were collected from retail transactions of prepaid wireless telecommunications service at Chicago locations. Line 2b ‑ Multiply Line 2a by the combined E911 Surcharge and ITAC Assessment rate for Chicago locations. Note: The E911 rate for Chicago locations and the ITAC Assessment rate can be found in the Tax Rate Database on our website at tax.illinois.gov under “Other Miscellaneous Taxes, Fees, and Surcharges.” Line 3a ‑ Enter the correct portion of Column B, Line 1 receipts that were collected from retail transactions of prepaid wireless telecommunications service at Chicago locations at rates different from the Chicago locations included on Line 2a. This line will only be used if a rate change should occur and you are remitting E911 Surcharge and ITAC Assessment for receipts that were subject to the rate prior to the change. Line 3b ‑ Multiply Line 3a by the combined E911 Surcharge and ITAC Assessment rate. Figure your breakdown of retail transactions for non‑Chicago locations Line 5a ‑ Enter the correct portion of Column B, Line 1 receipts that were collected from retail transactions of prepaid wireless telecommunications service at non-Chicago locations. Line 5b ‑ Multiply Line 5a by the combined E911 Surcharge and ITAC Assessment rate for non-Chicago locations. Note: The E911 rate for non-Chicago locations and the ITAC Assessment rate can be found in the Tax Rate Database on our website at tax.illinois.gov under “Other Miscellaneous Taxes, Fees, and Surcharges.” Line 6a ‑ Enter the correct portion of Column B, Line 1 receipts that were collected from retail transactions of prepaid wireless telecommunications service at non-Chicago locations at rates different from the non-Chicago locations included on Line 5a. This line will only be used if a rate change should occur and you are remitting E911 Surcharge or ITAC Assessment for receipts that were subject to the rate prior to the change. Line 6b ‑ Multiply Line 6a by the combined E911 Surcharge and ITAC Assessment rate. Line 9 ‑ Complete this line only if you filed your original return and paid the E911 Surcharge and ITAC Assessment owed by the due date. If you filed your return on time, figure your discount by multiplying the amount you paid on time by the percentage printed in Line 9. If you are increasing the amount of E911 Surcharge and ITAC Assessment due, you may not increase the amount of your discount unless the increased E911 Surcharge and ITAC Assessment due was paid on or before the due date of the original return. If you are decreasing the amount of E911 Surcharge and ITAC Assessment due, you will need to refigure the amount of discount to which you are entitled based on your new figures. Line 10 ‑ Subtract Line 9 from Line 8 and enter this amount on Line 10 and on Step 4, Line 21 of Form ST-1-X.