Form Il-1000-X - Amended Pass-Through Entity Payment Income Tax Return

Form IL-1000-X Instructions

General Information

Step 1 — Identify your partnership, S corporation, or

trust

Who must file Form IL-1000-X?

—

Lines A through D

Follow the instructions on the form.

You must file Form IL-1000-X, Amended Pass-through Entity

Payment Income Tax Return, if you are amending a previously

Step 2 — Figure your payment amount

filed, processable Form IL-1000 for a tax year ending on or after

Line 1 —

Write your total amount of business income apportioned

December 31, 2012. For more specific information about pass-

to Illinois. This line cannot be less than zero.

through entity payments, see the Form IL-1000 Instructions.

Partnerships and S corporations: Add the amounts from your

Refunds cannot be claimed for any payments you made

nonresident partners’ or shareholders’ Schedules K-1-P, Column B,

that were reported (or should have been reported) to your part-

Lines 20 through 31, plus any business items in Column B, Lines 32

ners, shareholders, or beneficiaries as amounts paid on their

through 47, and write the result on Line 1.

behalf. The partners, shareholders, or beneficiaries must claim

Trusts: Add the amounts from your nonresident beneficiaries’

these amounts on their own tax returns, and are entitled to a

Schedules K-1-T, Column B, Lines 19 through 29, plus any business

refund or credit for any overpayment.

items in Column B, Lines 30 through 46, and write the result on Line 1.

How long do I have to amend my return?

Lines 2a, 3a, 4a, and 5a —

On each Line 2a through 5a in both

If your change increases the tax due to Illinois, you should file Form

Column A and B, write the amount of Illinois business income from

IL-1000-X and pay the additional tax promptly to minimize penalties

Line 1, that is distributable to partners, shareholders, or beneficiaries

and interest.

for whom pass-through entity payments are being made.

If your change decreases the tax due to Illinois, you must file Form

Multiply that amount by the tax rate applicable to the owner

IL-1000-X within three years after the due date of your return, three

type (individual, partnership or S corporation, trust or estate, or

years after the date your original return was filed, or one year after

corporation). Do not include income distributable to owners for

the date your Illinois tax was paid, whichever is latest.

whom pass-through entity payments are not required.

Who should sign the return?

Line 6 —

Add Lines 2 through 5 for Columns A and B, and write the

Your Form IL-1000-X must be signed by the president, vice president,

result here.

treasurer, or any other officer duly authorized to sign the return. If

Line 7 —

If you are a partner, shareholder, or beneficiary who

you paid someone to prepare your return, that individual must also

has been informed that pass-through entity payments have been

provide a signature, date the return, and provide his or her tax iden-

made on your behalf, you may make the election to use the payment

tification number. If the preparer is an employee or partner of a firm

amounts as credit toward the pass-through entity payments you are

or corporation, he or she must also provide the firm’s name, address,

required to make on Form IL-1000. Write the amount of credit that

and instead of the preparer’s taxpayer identification number he or she

you wish to use. Your credit amount cannot be greater than the

must provide the firm’s FEIN. Self-employed preparers must provide

pass-through payment figured on Line 6. Attach any Schedule(s)

their own name, address, and preparer’s taxpayer identification num-

K-1-P or K-1-T showing the amount of pass-through entity payments

ber in the appropriate spaces.

made on your behalf.

What are the penalties and interest?

You may not claim a credit on this line for any amount you

Penalties — You will owe

claimed as a credit on your original or amended Illinois Income Tax

• a late-filing penalty if you do not file a processable return by the

return.

original due date of your entity’s tax return;

If you have more credit available than is needed to meet your pass-

• a late-payment penalty if you do not pay the tax you owe by the

through payment obligation, you may take a credit for the remainder

original due date of the return;

of the pass-through entity payment made on your behalf on your an-

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

nual Illinois Income Tax return, and claim any overpayment.

financial institution.

Lines 8, 9, and 10 —

Follow the instructions on the form.

Interest is calculated on tax from the day after the original due date of

Lines 11 and 12 —

We will bill you for penalties and interest. If you

your return through the date you pay the tax.

prefer, you may calculate the penalties and interest you owe on Form

We will bill you for penalties and interest. For more information about

IL-2220, Computation of Penalties for Businesses, and write these

penalties and interest, see Publication 103, Penalties and Interest for

amounts on the lines provided. For more information see “What are

Illinois Taxes.

the penalties and interest?” and Publication 103, Penalties and Inter-

What if I need additional forms or assistance?

est for Illinois Taxes. If you calculate penalty and interest, be sure

that your payment is equal to the amount on Line 13.

If you need additional forms,

• visit our website at tax.illinois.gov; or

Lines 11 and 12 are applicable only if you wish to self-assess

late-filing and late-payment penalties on Form IL-2220.

• write to us at P.O. Box 19010, Springfield, Illinois 62794-9010.

Line 13 —

Follow the instructions on the form. This is your amount

If you need additional assistance,

of tax due that must be paid in full if $1 or more. Write the amount from

• visit our website at tax.illinois.gov;

Line 13 in the box above Step 1. Complete a payment voucher, Form

• call our Taxpayer Assistance Division, at 1 800 732-8866, or

IL-1000-X-V, make your check or money order payable to “Illinois De-

217 782-3336;

partment of Revenue” and attach them to the front of this form. We

• call our TDD (telecommunications device for the deaf) at

will compute any penalty or interest due and notify you.

1 800 544-5304; or

• write to us at P.O. Box 19044, Springfield, Illinois 62794-9044.

Step 3 — Signature, date, and preparer’s information

Our office hours are 8:00 a.m. to 5:00 p.m., Monday through Friday.

If you want to allow the preparer listed in this step to discuss this

Specific Instructions

return with us, check the box. This authorization will allow your

preparer to answer any questions that arise during the processing of

Column A -

Write the amounts from your most recently filed return

your return, call us with questions about your return, and receive or

or as most recently adjusted for the year that you are amending.

respond to notices we send. The authorization will automatically end

Column B -

no later than one year after you file your amended return. You may

Write the correct amount for each line item in

revoke the authorization at any time by calling or writing us.

Column B. Attach an explanation for each change you make.

IL-1000-X back (R-12/12)

Form Il-1000-X - Amended Pass-Through Entity Payment Income Tax Return - 2012 Page 2

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