Form RC-6-A-X Instructions
General Information
a distributor of original cigarette pack-
to the transfer.
Who must file Form RC-6-A-X?
ages without a license, you are guilty of a
Line 23 – Total value of all Illinois stamps
You must file Form RC-6-A-X to correct
Class 4 felony.
affixed to original packages of cigarettes
your original return or a previously filed
Step-by-Step Instructions
on hand at the end of the month as re-
amended return. You must attach any sup-
ported on Sch. CF or Form RC-6-A-W.
porting schedules or documentation.
Step 2: Report your cigarette
Line 24 – Gross value of all Illinois stamps
What penalties may I owe?
stock
not affixed to original packages on hand
You owe a late-filing penalty if you do not
Line 8 – From Sch. CC or
at the end of the month as reported on
file a processable return by the due date.
Form RC-6-A-W, Out-of-State
Sch. CF or Form RC-6-A-W.
We will bill you for penalties and interest,
Cigarette Revenue Return Worksheet;
if applicable. For more information about
Returned merchandise
write the number of cigarettes you pur-
penalties and interest, see Publication
chased with an Illinois stamp affixed to the
If you returned cigarettes with Illinois
103, Penalties and Interest for Illinois Tax-
original package at the time of purchase.
stamps affixed to an out-of-state manufac-
es. To receive a copy of this publication,
turer, report the number of these cigarettes
Line 10 – Any other necessary deduc-
visit our Web site at tax.illinois.gov or call
on Line 9 and the value of the stamps on
tions. You must fully explain these deduc-
1 800 356-6302.
Line 20. If you return unaffixed stamps to
tions on Sch. CH.
Mail your completed Form RC-6-A-X and
us, also report the value of these stamps
Line 11 – From Sch. CK, write the number
attachments to:
on Line 20.
LIQUOR & CIGARETTE TAX SECTION
of unstamped cigarettes shipped from a point
When an original cigarette package bear-
ILLINOIS DEPARTMENT OF REVENUE
outside Illinois to a point inside of Illinois.
ing an Illinois cigarette revenue stamp
PO BOX 19019
Line 12 – Total number of Illinois stamped
is returned to you, report the return as a
SPRINGFIELD IL 62794-9019
cigarettes shipped into Illinois as reported
purchase with stamps affixed on Sch. CC.
Note: If you prefer, you can file electronically.
on Sch. CL.
If you have questions, write us at the
Step 4: Check the reason you
Line 13 – Beginning July 1, 2002, the mill
address above or call us weekdays from
are filing this amended return
8:00 a.m. to 4:30 p.m. at 217 782-6045.
rate is 49 mills ($0.049) per cigarette. Use
this rate to figure the tax due. However, if
Check the best description of why you are
What records must I keep?
Step 2, Line 12, includes cigarettes sold at
completing Form RC-6-A-X.
You must keep, at your licensed address,
“old” or multiple mill rates, you will need to
Note: If you checked “Other” and you are
complete and accurate records of ciga-
figure the amount for Line 13 by complet-
a party to a civil suit, involving the amount
rettes you held, purchased, manufactured,
ing Form RC-6-A-W.
claimed, write the name of the suit on the
brought in or caused to be brought into Il-
line provided.
linois and then sold or otherwise disposed
Step 3: Report your Illinois cig-
of. You must also keep all invoices, bills
arette revenue stamp usage
of lading, sales records, copies of bills of
Line 14 – Gross value (do not deduct any
sale, inventory at the close of each month
discount allowed on invoices) of all Illinois
of all cigarettes on hand and of all ciga-
stamps, whether affixed to original packag-
rette revenue stamps, both affixed and
es or loose, on hand at the beginning of the
unaffixed, and other pertinent papers and
month for which you are filing this return.
documents relating to the purchase, sale,
Line15 – Total value of unaffixed stamps
or disposition of cigarettes.
transferred from another licensed distributor.
Such books, records, papers, and docu-
ments must be available for inspection dur-
Line 16 – Gross value of all Illinois stamps
ing business hours by us or our authorized
you purchased from us during the month.
agent and employees and be preserved
Line 17 – Figure the gross value of all
for at least three years.
Illinois stamps that were affixed to original
What other penalties may be
packages of cigarettes when you pur-
chased or otherwise acquired them as
imposed?
reported on Sch. CC.
If you affix counterfeit stamps, sell, or offer
Beginning July 1, 2002, the mill rate is 49
to sell cigarettes with counterfeit stamps
mills ($0.049) per cigarette. Use this rate
affixed, you are guilty of a Class 2 felony.
to figure the value of stamps affixed to
If you do not keep the required records or
original packages when purchased. How-
if you falsify those records, you are guilty
ever, if Step 2, Line 8, includes cigarettes
of a Class 4 felony. If you do not safely
purchased at “old” or multiple mill rates,
preserve the required records for a period
you will need to figure the amount for
of three years or do not allow us to inspect
*ZZZZZZZZZ*
Line 17 by completing Form RC-6-A-W.
them, you are guilty of a business offense
Line 19 – Total value of unaffixed stamps
and may be fined up to $1,500.
transferred to another licensed distributor.
If you make, file, render, sign, or verify
Note: All transfers of cigarette stamps
any false or fraudulent report or act as
must be approved by the department prior
This form is authorized by the Cigarette Use Tax Act. Disclosure of this information is REQUIRED. Failure to provide informa-
tion could result in a penalty. This form has been approved by the Forms Management Center.
IL-492-4251
RC-6-A-X (R-04/10)