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

Illinois Department of Revenue

ST-1-X

Amended Sales and Use Tax Return

Information and Instructions

General Information

• for general questions, writing to

ILLINOIS DEPARTMENT OF REVENUE

Who must ﬁ le Form ST-1-X?

PO BOX 19015

You must ﬁ le Form ST-1-X if you are a registered retailer who ﬁ les

SPRINGFIELD IL 62794-9015

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

If you have a speciﬁ c question about an amended return you

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

have ﬁ led, call us at 217 782-7517 or write us at

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

• you are making corrections to the nonﬁ nancial information on

SALES TAX PROCESSING DIVISION

your return.

ILLINOIS DEPARTMENT OF REVENUE

PO BOX 19013

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

SPRINGFIELD IL 62794-9013.

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

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

To what address do I mail my completed return?

must ﬁ le one Form ST-1-X for each month you are amending. You

Mail your completed return to:

cannot ﬁ le one ST-1-X to amend several months. Likewise, if you

ILLINOIS DEPARTMENT OF REVENUE

ﬁ le Form ST-1 on a quarterly or annual basis, you must ﬁ le one

PO BOX 19034

amended return for each quarter or year that you want to amend.

SPRINGFIELD IL 62794-9034

If you originally ﬁ led Form ST-2, Multiple Site Form, you must ﬁ le

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

Speciﬁ c Instructions

Form ST-1-X. Failure to ﬁ le Form ST-2-X will delay the processing

of your ST-1-X.

Which parts of this form must I complete?

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

Everyone must complete Parts 1, 2 and 5.

unprocessable, we cannot process an amended return (claim for

You must also complete

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

• Part 3 if you believe you have overpaid, and

credit has been approved.

• Part 4 if you are changing ﬁ nancial information.

What is the deadline for ﬁ ling this form?

Part 1: Identify your business

The deadline for ﬁ ling to obtain a credit for an overpayment of

Write your Illinois account ID previously known as your business

Sales and Use Tax changes semiannually on January 1 and

tax (IBT) number as it appears on your original Form ST-1. Also,

July 1. If you ﬁ le this amended return between January 1 and

write the reporting period for which you are ﬁ ling the amended

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

return. Next, write the name of your business as it appears on

amounts you overpaid during the current year and previous 36

your original return. Finally, write your current mailing address

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

only if it is different from the address on your return. Be sure to

you overpaid during the current year and previous 30 months.

mark the box that indicates your address is different.

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

Part 2: Check the reason you are correcting

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

your return

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

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

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

correcting your original Form ST-1.

applicable, penalty you will owe.

If you checked 2a (merchandise sold to an Illinois business for

How do I get forms?

resale), you must also write the account ID on the line provided. If

If you need additional amended returns, you may photocopy a

you sold the merchandise to more than one business, write each

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

account ID on a separate sheet and attach it to your return.

You may obtain forms by

If you checked 2c (merchandise sold to a tax-exempt organi-

zation), you must also write the organization’s tax-exempt “E”

• visiting our web site at tax.illinois.gov.

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

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

• writing us at

than one organization, write each organization’s tax-exempt

number on a separate sheet and attach it to your return.

ILLINOIS DEPARTMENT OF REVENUE

PO BOX 19010

Note: The organization’s tax-exempt number must have been in

SPRINGFIELD IL 62794-9010

effect on the day you made the sale.

How do I get help?

If you checked 2g (other), please explain the reason for the

tax exemption on the lines provided. Attach additional sheets if

You may get help by

necessary.

• visiting our web site at tax.illinois.gov.

If you checked 7 (the original account ID was incorrect), you must

• calling our Taxpayer Assistance Division at

write the correct account ID on the line provided.

1 800 732-8866 or 217 782-3336

• calling our TDD-telecommunications device for the deaf at

If you checked 8 (the original reporting

reporting period was incorrect), you

1 800 544-5304

must write the correct liability period on the line provided.

ST-1-X Instructions (R-9/08)

Page 1 of 3

Instructions For Form St-1-X - Amended Sales And Use Tax Return - 2008

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