Form Rpu-13-X - Amended Electricity Excise Tax Return - Illinois Page 2
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2RPU-13-X Instructions
General Information
Step 3: Figure your kilowatt-hours subject to tax
Who must file Form RPU-13-X?
Line 14 - Include the total kilowatt-hours only from amounts billed in
You must file Form RPU-13-X to correct your original return or a pre-
which the tax on a kilowatt-hour basis is less than the tax on a
viously filed amended return or to claim credit for an overpayment.
gross-receipts basis.
You must attach any supporting schedules or documentation.
Line 15a - Total kilowatt-hours that were included in Line 14 and
What if I had no business activity during the period for
were billed for interstate commerce sales.
which my return is due?
Line 15b - Total kilowatt-hours that were included in Line 14 and
You still must file your return on or before the due date even if you had
were billed to resellers that will resell the electricity to an end user.
no business activity during the period for which your return is due.
Sales to resellers are only exempt if the reseller provides you with
documentation that they are going to resell the electricity.
What if I fail to file my return and pay the amount I owe?
You owe a late-filing penalty if you do not file a processable return by
Line 15c - For each “other” deduction you take, you must describe
the due date, a late-payment penalty if you do not pay the tax you
the deduction and write the total kilowatt-hours ( i.e., bad checks,
owe by the date the tax is due, and a bad check penalty if your
electricity sold to a municipal corporation that owns and operates a
remittance is not honored by your financial institution. Interest is
local transportation system for public service and is not subject to
calculated on tax from the day after the original due date of your return
the Electricity Excise Tax or sales to a Department of Commerce
through the date you pay the tax. We will bill you for penalties and
and Community Affairs-certified business, located in an enterprise
interest. For more information about penalties and interest, see
zone.) Attach additional sheets if necessary.
Publication 103, Uniform Penalties and Interest. To receive a copy of
Step 4: Figure your tax due
this publication, visit our Web site at
Line 20 - Complete this line only if you are required to complete either
Which Steps do I have to complete?
• Worksheet A: Write the amount from Line o on Line 20.
Steps 2 and 3: If you are
• Worksheet B: Write the amount from Line d on Line 20.
• in the business of distributing, supplying, furnishing, or selling
Line 23 - Total qualified solid waste energy tax credit that you wish
electricity for use or consumption and not for resale, and
to apply. Write the total of all multistate tax credits for taxes properly
• a municipal system or an electric cooperative.
due and paid to other states that you wish to use during the taxable
Steps 4 and 5: Everyone required to file Form RPU-13-X.
period. You must attach supporting documentation showing that the
Which Worksheets must I complete?
amount of tax claimed was properly owed and paid to another state.
Worksheet A:
Line 25 - If you pay on a quarter-monthly basis and have overpaid
If you are
your tax, do not file a claim with us. We will approve a credit for any
• in the business of distributing, supplying, or furnishing electricity
amount you have overpaid.
for use or consumption and not for resale, and
Line 28 - Subtract Line 27 from Line 26. This is the net tax due.
• not a municipal system or an electric cooperative.
Worksheet B:
Line 29 - Total amount that you have paid. This figure includes the
If you are a self-assessing purchaser ( i.e., you purchase electricity for
amount you paid with your actual return, any subsequent amended
nonresidential use and are registered to pay the Electricity Excise
return(s), and any tax you paid on any assessment for this liability
Tax directly to us).
period. This figure does not include any quarter-monthly payments
you have made. Quarter-monthly payments should be reported on
Where can I get help?
Line 22 of this return. Do not include any penalty and interest
If you have questions or need help completing your return, call our
you paid on any assessment. You must reduce the total amount
Springfield office weekdays between 8:00 a.m. and 4:30 p.m. at
you have paid by the amount of any credit or refund of tax you have
217 524-5406 or 217 785-6602 or visit our Web site at
received for this liability period. Do not include any interest you
received on the credit or refund.
Step-by-Step Instructions
Line 30 - If Line 29 is greater than Line 28, subtract Line 28 from
Line 29. This is the amount of tax you have overpaid.
Step 2: Figure your receipts subject to tax
Line 31 - If Line 29 is less than Line 28, subtract Line 29 from
“Gross receipts” is the amount you received for electricity you distributed,
Line 28. This is the amount you underpaid. Pay this amount and
supplied, furnished, or sold for use or consumption and not for resale, and
make your check payable to “Illinois Department of Revenue”.
all related services (including the transmission of electricity.)
Line 10 - Include the total gross receipts only from sales in which
Step 5: Check the reason you are filing this amended return
the tax on a gross-receipts basis is less than the tax on a per-kilo-
Check the best description of why you are completing
watt-hour basis. Do not include tax collected in your gross receipts.
Form RPU-13-X. Also, provide any correct information (if applicable).
Line 11a - Total gross receipts that were included in Line 10 and
Note: If you check “Other” and you are a party to a civil suit involving
were received from interstate commerce sales.
the amount claimed, write the name of the suit on the line provided.
Line 11b - Total gross receipts that were included in Line 10 and
Step 6: Sign below
were received from resellers that will resell the electricity to an end
An owner, partner, or officer of the corporation, or other person who
user. Sales to resellers are only exempt if the reseller provides you
with documentation that they are going to resell the electricity.
is authorized to file this return must sign the return. Be sure to
include a daytime telephone number where we can reach you if we
Line 11c - For each “other” deduction you take, you must describe
have questions.
the deduction and write the total gross receipts ( i.e., bad checks,
electricity sold to a municipal corporation that owns and operates a
local transportation system for public service and is not subject to
the Electricity Excise Tax or sales to a Department of Commerce
and Community Affairs-certified business, located in an enterprise
zone). Attach an additional sheet if necessary.
RPU-13-X (N-06/02)
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