Fillable Form Tp-1-X - Amended Tobacco Products Tax Return

Form TP-1-X Instructions

General Instructions

Who must file Form TP-1-X?

You must file Form TP-1-X, Amended Tobacco Products Tax Return, to

•

correct your originally filed Form TP-1, Tobacco Products Tax Return;

•

correct your previously filed Form TP-1-X; or

•

claim credit for an overpayment of Tobacco Products Tax.

What if I fail to file and pay the amount I owe?

You owe a late-filing penalty if you do not file a processable return by the due date, a late-payment penalty if you do not pay

the tax you owe by the date the tax is due, and a bad check penalty if your remittance is not honored by your financial institu-

tion. Interest is calculated on tax from the day after the original due date of your return through the date you pay the tax. We will

bill you for penalties and interest. For more information about penalties and interest, see Publication 103, Penalties and Interest

for Illinois Taxes. To receive a copy of this publication, visit our Web site at tax.illinois.gov or call us at 1 800 356-6302.

Where do I get help?

If you have questions or need help completing your return, you can call us weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-6045.

Step-by-Step Instructions

Step 1: Identify your business

Step 4: Figure your payment

Line 17 - If you have a credit memorandum issued to you by

Complete Lines 1 through 7 to identify your business.

us and wish to apply that toward your balance due, write the

Step 2: Wholesale price of products removed

amount of credit you wish to apply.

from your inventory

Line 18 - Subtract Line 17 from Line 16 - This is your net tax due.

Wholesale price is the established list price for which a manu-

facturer sells tobacco products to a distributor. In the absence

Line 19 – Write the total amount that you have paid. This fig-

ure includes the amount you paid with your original return, any

of an established list price, the manufacturer’s invoice price

subsequent amended return(s), and any tax you paid on any

at which he or she sells the tobacco product to an unaffiliated

assessment for this liability period. Do not include any pen-

distributor will be used as the wholesale price. The wholesale

alty and interest you paid on any assessment. You must

price is the price established before any discount, trade allow-

reduce the total amount you have paid by the amount of any

ance, rebate, or other reduction.

credit or refund of tax you have received for this liability period.

Do not include any interest you received on the credit or

Lines 8 and 9 - Write the wholesale price for tobacco prod-

refund.

ucts you sold or otherwise disposed of during the month for

which you are filing this return, regardless of whether you

Line 20 - If the amount in Line 19 is greater than Line 18,

originally manufactured or purchased the products during this

subtract Line 18 from Line 19.

month.

Line 21 - If the amount in Line 19 is less than Line 18, sub-

tract Line 19 from Line 18. Pay this amount and make your

Line 10 - Add Lines 8 and 9. This is the cost of all tobacco

check payable to “Illinois Department of Revenue.”

products removed from your inventory during this month.

Step 5: Check the reason you are filing this

Step 3: Figure your deductions

amended return

Line 11- Write the amount of tobacco products sold and

shipped to someone outside of Illinois. Attach Schedule TP-11,

Check the best description of why you are completing Form

Tobacco Products Sold in Interstate Commerce.

TP-1-X. Also provide any correct information (if applicable).

Line 12- Write the amount of transfers or sales of tobacco

Note:

If you check "other", and you are a party to a civil suit

products between licensed distributors/wholesalers. Attach

involving the amount claimed on this return, write the name of

Schedule TP-12, Tobacco Products Sold to Other Distributors/

the suit on the line provided.

Wholesalers.

Step 6: Signatures

Line 13 - Other deductions. You must include a brief description

of the deduction (i.e., cost of tobacco products sold to a U.S.

An owner, partner, or officer of the corporation, or other per-

government agency). Attach Schedule TP-13, Other Deduc-

son who is authorized to file this return must sign the return.

tions. Samples are not allowable deductions.

If you use a tax preparer, he or she must also sign and date

Note: To receive credit for tax that you have already paid on

Form TP-1-X. Be sure to include a daytime telephone number

returned merchandise, you must attach Form TP-7, Schedule

where we can reach you if we have questions.

of Returned Merchandise for Tobacco Products Tax. Without

this documentation, we cannot allow your deduction.

*ZZZZZZZZZ*

TP-1-X (R-04/10)

This form is authorized as outlined by the Tobacco Products Tax Act of 1995. Disclosure of this information is REQUIRED. Failure to

provide information could result in penalties. This form has been approved by the Forms Management Center. IL-492-3268

Form Tp-1-X - Amended Tobacco Products Tax Return - 2010 Page 2

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