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

Detailed instructions for certain lines in Part 4

Check 9 only if 1 through 8 do not apply. Please explain why you

are correcting your original return on the lines provided. Attach

Line 10

additional sheets if necessary.

Complete this line only if you ﬁ led your original return and paid

the tax owed by the due date. If you ﬁ led on time, ﬁ gure your dis-

count at the rate of 1.75 percent (.0175) of the amount you paid

Part 3: Answer the following questions if you

on time.

believe you have overpaid

If you are increasing the amount of tax due, you may not in-

1 Did you collect the overpaid tax from your customer? If you

crease the amount of your discount unless the increased tax due

did not, skip Question 2 and go to Part 4.

is paid on or before the due date of the original return.

2 If you answered “yes” to Question 1, did you uncondition-

If you are decreasing the amount of tax due, you will need to

ally refund the overpaid tax? If not, we cannot approve your

reﬁ gure the amount of discount to which you are entitled based

request for credit until you have fully refunded the tax to your

on your new ﬁ gures.

customer.

Line 16a

If you over-reported manufacturer’s purchase credit on your origi-

nal return, write the correct amount of credit on this line. This will

Part 4: Correct your ﬁ nancial information

increase your tax liability.

Complete Part 4 to make corrections to the ﬁ nancial information

on your return. The ST-1-X Worksheet for Line 2 can be found on

If you did not take your manufacturer’s purchase credit or under-

the last page of this instruction booklet.

reported the credit on your original return and there are no other

changes to that return,

When writing your ﬁ gures, please use whole dollar amounts by

dropping amounts of less than 50 cents and increasing amounts

• beginning October 21, 2003 and extending through August

of 50 cents or more to the next higher dollar.

31, 2004, we disallow any MPC reported on either an origi-

nal or amended return, regardless of when that MPC was

Also, write the appropriate tax rate for your location on the lines

earned. This includes both the MPC that you receive from

provided.

your customers or that you use to satisfy your own use tax

If you calculated penalty and interest on the original Form ST-1

liability.

that you ﬁ led or if you were assessed penalty and interest on the

Note: No MPC could be earned on purchases of manufactur-

original Form ST-1 that you ﬁ led, we will take those ﬁ gures into

ing machinery and equipment or graphic arts machinery and

account when we compute your amended return.

equipment made after June 30,2003 though August 31, 2004.

Note: Do not include penalty and interest in the ﬁ gures you write

In addition, all unused MPC earned for purchases made on

on any of the lines in Part 4.

or before June 30, 2003 had to be used before October 1,

2003. After that date it was no longer valid.

Column A

• beginning September 1, 2004, MPC was reinstated. Any

Line A and Lines 1-25

MPC earned prior to that date cannot be used. You may only

Write the ﬁ gures from your most recent return. These ﬁ gures may

report the use of MPC for transactions made on or after

be from your original Form ST-1 or from any corrections you have

September 1, 2004. You may report MPC used by your cus-

made since you ﬁ led your original Form ST-1.

tomers or that you use to satisfy your own use tax liability.

Column B

Line 17

Line A and Lines 1-25

If you did not attach a sufﬁ cient number of original Forms PST-2,

Write the corrected ﬁ gures. If there is no change from Column A,

Copy A to cover the amount claimed on your original return, you

write the ﬁ gures from Column A.

may attach them to this return to receive credit. If you did not take

credit for prepaid sales tax on your original return and there are

Note: If you have an amount written in Column A that you are

no other changes to that return, you should attach the original

reducing to zero, write “0” in Column B. Leaving the line in

Forms PST-2, Copy A, to a future return to receive credit.

Column B blank may delay the processing of your return.

Line 26

Lines 26-28

Write the total amount you have paid. This ﬁ gure includes the

Follow the instructions on the form.

amount you paid with your original Form ST-1, any subsequent

Penalty and Interest Information

amended returns, and any assessment payments you have made

If, on this amended return, you are increasing the amount of tax

for this reporting period. Be sure to reduce the total amount you

due, we will bill you for any additional penalty and interest that we

have paid by any credit or refund of tax you have received for this

calculate is due.

reporting period.

If, on this amended return, you are reducing the amount of tax

Line 27

due, we will recalculate any penalty and interest that is due and

If Line 26 is greater than Line 25, Column B, write the difference

include the recomputed amounts in determining the amount you

on Line 27. This is the amount you have overpaid.

have overpaid.

Line 28

You owe a late ﬁ ling penalty if you do not ﬁ le a processable

If Line 26 is less than Line 25, Column B, write the difference on

return by the due date, a late payment penalty if you do not pay

Line 28. This is the amount you have underpaid. Please pay this

the amount you owe by the original due date of the return or were

amount when you ﬁ le this return. We will bill you for any additional

required to make quarter-monthly payments and failed to do so,

tax, penalty, and interest that is due.

a bad check penalty if your remittance is not honored by your

Please write the amount you are paying on the line provided in

ﬁ nancial institution, and a cost of collection fee if you do not

the “Read this information ﬁ rst” section on the front of the return.

pay the amount you owe within 30 days of the date printed on an

assessment. For more information, see Publication 103, Penalties

and Interest for Illinois Taxes. To receive a copy of this publication,

Part 5: Sign below

get forms?” on the front of these instructions.

We cannot process this form until it is signed by the own-

er, ofﬁ cer, or other person authorized to sign the original return.

Page 2 of 3

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

Instructions For Form St-1-X - Amended Sales And Use Tax Return - 2008 Page 2

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