Form Rt-2-X - Amended Telecommunications Tax Return - 2010 Page 2
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1
2Form RT-2-X Instructions
General Information
Who must file Form RT-2-X?
Line 10 -
If credit is used to pay for telecommunications services and
You must file Form RT-2-X, Amended Telecommunications Tax
equipment, write the credit amount on Line 10 when the credit is paid.
Return, to correct your original return or previously filed amended
Line 12c -
return, or to claim a credit for an overpayment. You must also attach
resellers that will later bill and collect tax from the end
user. Note: Sales to resellers are exempt from tax only if the reseller
any supporting documentation.
provides you with documentation that they are a reseller.
What if I fail to file my return or pay the amount I owe?
Line 12d
- Identify your “other” deductions on Line 12d and include
You owe a late-filing penalty if you do not file a processable return
the total gross receipts (excluding those indicated on Lines 12a, 12b,
by the due date, a late-payment penalty if you do not pay the tax
and 12c) that are exempt from tax and included in Line 9. If you are
you owe by the date the tax is due, and a bad check penalty if
taking a deduction for a DCEO-certified business enterprise, you
your remittance is not honored by your financial institution. Interest
must list the business name and write the amount of the deduction
is calculated on tax from the day after the original due date of your
on the line provided. Attach an additional sheet if necessary.
return through the date you pay the tax. We will bill you for penalties
and interest. For more information about penalties and interest, see
Step 3: Figure your tax due
Publication 103, Penalties and Interest for Illinois Taxes. To receive a
Line 15a -
Amount of Line 14 that represents net gross charges that
copy of Publication 103, visit our Web site at tax.illinois.gov or call
are subject to the current state and municipal tax rates.
us at 1 800 356-6302.
Line 15b -
Multiply Line 15a by the current tax rates.
What if my return covers transactions at more than one
Line 16a -
Amount of Line 14 that represents net gross charges that
location?
are subject to tax rates other than the current state and municipal
You must complete Form RT-2-M, Telecommunications Tax Sched-
tax rates.
ule, and attach it to your Form RT-2-X if you are reporting transac-
Line 16b -
Multiply Line 16a by the correct tax rates.
tions at more than one location.
Line 18 - T
o prevent multi-state taxation, you may take a credit
What if I had no business activity during the period for
against the tax that is owed if you paid tax to another state. You may
which my return is due?
not take a credit that is greater than the tax owed. You must attach
You must file your return on or before the due date even if you had no
documentation showing that the amount of tax claimed was owed
business activity during the period for which your return is due.
and paid to the other state(s).
You may also take a credit against the tax that is owed if you paid tax on
Where do I mail my completed Form RT-2-X?
services you purchased and resold from a telecommunication retailer.
Mail your completed Form RT-2-X, and payment (if applicable) to us at:
Line 20
- If you file a return and pay the amount you owe by the due
TELECOMMUNICATIONS TAX
date, you are allowed a cost of collection discount. Multiply Line 19
ILLINOIS DEPARTMENT OF REVENUE
by 1 percent (.01) and write the results on Line 20.
PO BOX 19019
Line 23
– If you pay on a quarter-monthly basis and have overpaid
SPRINGFIELD IL 62794-9019
your tax, do not file a claim with us. We will approve a credit for any
amount you have overpaid.
Note: If you prefer, you can file Form RT-2-X using our WebFile pro-
Line 27 -
Write the total amount that you have paid. This figure in-
gram at tax.illinois.gov.
cludes the amount you paid with your actual return, any subsequent
What if I have questions?
amended return(s), and any tax you paid on any assessment for this
If you have any questions, write us at the address above or call us
liability period. This figure does not include any quarter-monthly pay-
weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-6045.
ments made. Quarter-monthly payments should be reported on Line
22 of this return. Do not include any penalty and interest you paid
Step-by-Step Instructions
on any assessment. You must reduce the total amount you have
paid by the amount of any credit or refund of tax you have received
Step 1: Identify your business
for this liability period. Do not include any interest you received on
Line 8 -
You must file a “final” return when you have sold or discon-
the credit or refund.
tinued your business and you no longer owe the Telecommunications
Line 28 -
If Line 27 is greater than Line 26, subtract Line 26 from
Excise Tax.
Line 27. This is the amount you have overpaid.
Step 2: Figure your net gross charges subject to tax
Line 29 -
If Line 27 is less than Line 26, subtract Line 27 from
Make sure you write your figures as they should have been filed. Do
Line 26. This is the amount you owe. We will bill you for penalties and
not write the difference between the figures that were originally filed
interest, or if you prefer, include the penalty and interest amounts
and the correct figures.
on Line 29. Please identify how much is penalty and interest to the
Line 9 -
Total gross charges billed during the period for which you
left of Line 29. Make your check payable to “Illinois Department of
are filing this amended return.
Revenue”.
“Gross charges” is the amount paid for
Step 4: Check the reason you are filing this amended return
• telecommunications originated or received in Illinois and
Check the best description of why you are completing Form RT-2-X.
• all services and equipment you provided in connection therewith,
Note: If you check “Other” and are a party to a civil suit involving the
whether paid for with cash, credit, services, or property.
amount claimed, write the name of the suit on the line provided.
When you figure your gross charges, do not deduct the cost of
• providing such telecommunications;
• materials used in providing telecommunications;
• labor or service; or
• any other expense you incur in providing telecommunications.
*ZZZZZZZZZ*
RT-2-X (R-04/10)
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