Form Ryo-1-X - Amended Cigarette Machine Operators' Occupation Tax Return Page 2
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1
2Form RYO-1-X Instructions
General Instructions
Line 10 - Write the total number of cigarettes damaged
(not usable to the customer) in the machine operating
Who must file Form RYO-1-X?
process which were counted by the cigarette machine meter.
Important: You must keep track of damaged cigarettes in your
You must file Form RYO-1-X, Amended Cigarette Machine
Operators' Occupation Tax Return to correct your original
books and records.
return, a previously filed amended return, or file a claim for
Line 11 - Subtract Line 10 from Line 9. This is the net
credit for an overpayment of tax. You must attach the following
cigarettes made or fabricated during this month.
schedules:
Step 3: Figure your tax due
• Form RYO-2, Schedule M, Cigarette Machine Operators’
Schedule of Machines
Line 12 - Multiply Line 11 by 99 mills ($0.099). Write the result.
• Form RYO-3, Schedule TP, Cigarette Machine Operators’
Line 13 - If you collected more tax than is due, write your total
Tobacco Products Used
excess tax collected.
• Form RYO-4, Schedule TU, Cigarette Machine Operators’
Line 14 - Add Lines 12 and 13. This is your tax due.
Tubes Used
Line 15 - You are only allowed a credit on this line for the
amount of Illinois “other tobacco products” taxes paid on
Mail your completed return, schedules, and payment to:
tobacco products you used to make or fabricate cigarettes that
ALCOHOL, TOBACCO AND FUEL DIVISION
are subject to the cigarette machine operators’ occupation tax.
ILLINOIS DEPARTMENT OF REVENUE
Write the amount of this credit.
PO BOX 19019
Line 16 - Subtract Line 15 from Line 14.
SPRINGFIELD IL 62794-9019
Line 17 - If you have a credit memorandum issued to you by
and mail a copy of your completed return and schedules to:
us and wish to apply that toward your balance due, write the
TOBACCO ENFORCEMENT BUREAU
amount of credit you wish to apply.
OFFICE OF THE ATTORNEY GENERAL
Line 18 - Subtract Line 17 from Line 16. This is your balance due.
500 SOUTH SECOND STREET
Line 19 - Write the amount you have paid. This figure
SPRINGFIELD IL 62706
includes the amount you paid with your original return, any
What penalties may I owe?
subsequent amended return(s), and any tax you paid on any
bill for this reporting period. Do not include any penalty
You owe a late-filing penalty if you do not file a processable
or interest you paid on any bill. You must reduce the total
return by the due date, a late-payment penalty if you do
amount of tax you have paid by the amount of credit or refund
not pay the tax you owe by the date the tax is due, and a
of tax you have received for this reporting period. Do not
bad check penalty if your remittance is not honored by your
include any interest you received on the credit or refund.
financial institution. Interest is calculated on tax from the day
after the original due date of your return through the date
Line 20 - If the amount in Line 19 is greater than Line 18,
you pay the tax. We will bill you for penalties and interest, if
subtract Line 18 from Line 19. This is your overpayment.
applicable. For more information about penalties and interest,
Line 21 - If the amount in Line 19 is less than Line 18, subtract
see Publication 103, Penalties and Interest for Illinois Taxes.
Line 19 from Line 18. Pay this amount and make your check
To receive a copy of this publication, visit our website at
payable to the "Illinois Department of Revenue."
tax.illinois.gov or call us at 1 800 356-6302.
Step 4: Check the reason you are filing this
Where do I get help?
amended return
If you have questions or need help completing your return, you
Check the best description of why you are completing
can call us weekdays between 8:00 a.m. and 4:30 p.m. at
Form RYO-1-X.
217 782-6045.
Note:
If you check "other", and you are a party to a civil suit
Step-by-Step Instructions
involving the amount claimed on this return, write the name of
the suit on the line provided.
Step 1: Identify your business
Step 5: Sign below
Complete Lines 1 through 8 to identify your business. Be sure
An owner, partner, officer of the corporation, or other
to include a daytime telephone number where we can reach
person who is authorized to file your returns must sign
you if we have questions.
Form RYO-1-X. If you use a tax preparer, he or she must also
Step 2: Report cigarette machine totals for the month
sign and date Form RYO-1-X.
Line 9 - Write the amount from Line 20, Form RYO-2,
Schedule M.
*ZZZZZZZZZ*
RYO-1-X (N-7/12)
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