Form St-1-X - Amended Sales And Use Tax Return Information And Instructions

Illinois Department of Revenue

ST-1-X

Amended Sales and Use Tax Return

Information and Instructions

General Information

How do I get help?

You may get help by

Who must file Form ST-1-X?

• visiting our Web site at

• calling our Taxpayer Assistance Division at

You must file Form ST-1-X if you are a registered retailer who

1 800 732-8866 or 217 782-3336

files Form ST-1, Sales and Use Tax Return, and

• calling our TDD-telecommunications device for the deaf at

• you want to correct your Sales and Use Tax Return, either

1 800 544-5304

to pay more tax or to request a credit for tax you overpaid;

• for general questions, writing to

ILLINOIS DEPARTMENT OF REVENUE

• you are making corrections to the nonfinancial information

PO BOX 19015

on your return.

SPRINGFIELD IL 62794-9015

Do not file Form ST-1-X for amounts of less than $1.

If you have a specific question about an amended return you

You must file one Form ST-1-X for each reporting period you

have filed, call us at 217 782-7897 or write us at

want to amend. For example, if you file Form ST-1 monthly,

SALES TAX PROCESSING DIVISION

you must file one Form ST-1-X for each month you are amend-

ILLINOIS DEPARTMENT OF REVENUE

ing. You cannot file one ST-1-X to amend several months.

PO BOX 19013

Likewise, if you file Form ST-1 on a quarterly or annual basis,

SPRINGFIELD IL 62794-9013.

you must file one amended return for each quarter or year that

you want to amend.

To what address do I mail my completed return?

If you originally filed Form ST-2, Multiple Site Form, you must

Mail your completed return to:

file Form ST-2-X, Amended Multiple Site Form and attach it to

ILLINOIS DEPARTMENT OF REVENUE

Form ST-1-X. Failure to file Form ST-2-X will delay the pro-

PO BOX 19034

cessing of your ST-1-X.

SPRINGFIELD IL 62794-9034

Note: If you received a notice from us that your original return

is unprocessable, we cannot process an amended return

Specific Instructions

(claim for credit) until you respond to the notice. Also, if you

are requesting a credit, you will not be able to use it until we

notify you that your credit has been approved.

Which parts of this form must I complete?

Everyone must complete Parts 1, 2 and 5.

What is the deadline for filing this form?

The deadline for filing to obtain a credit for an overpayment of

You must also complete

Sales and Use Tax changes semiannually on January 1 and

• Part 3 if you believe you have overpaid, and

July 1. If you file this amended return between January 1 and

• Part 4 if you are changing financial information.

June 30 of this year, you may file a claim for credit for the

amounts you overpaid during the current year and previous 36

Part 1: Identify your business

months. Beginning July 1, you may file a claim for the amounts

Write your Illinois business tax (IBT) number as it appears on

you overpaid during the current year and previous 30 months.

your original Form ST-1. Also, write the liability period for

which you are filing the amended return. Next, write the name

Note: We use the U.S. Postal Service postmark date as the

filing date of a properly amended return (claim for credit).

of your business as it appears on your original return. Finally,

write your current mailing address only if it is different from

If you are making an additional payment, there is no deadline;

the address on your return. Be sure to mark the box that

however, the longer you wait to pay, the more interest and,

indicates your address is different.

when applicable, penalty you will owe.

Part 2: Check the reason you are correcting

How do I get forms?

your return

If you need additional amended returns, you may photocopy a

Check the reason (1 through 9) that best explains why you are

blank return, or you may ask us to send you additional copies.

correcting your original Form ST-1.

You may obtain forms by

If you checked Reason 2a (merchandise sold to an Illinois

• visiting our Web site at

business for resale), you must also write the business’ IBT

• calling our 24-hour Forms Order Line at 1 800 356-6302

number on the line provided. If you sold the merchandise to

• calling our "Illinois Tax Fax" fax-on-demand service at

more than one business, write each business’ IBT number on

217 785-3400

a separate sheet and attach it to your return.

• writing us at

ILLINOIS DEPARTMENT OF REVENUE

PO BOX 19010

SPRINGFIELD IL 62794-9010

Page 1 of 4

ST-1-X Instructions (R-12/00)

Form St-1-X - Amended Sales And Use Tax Return Information And Instructions - 2000

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