Form Il-941-X - Amended Illinois Withholding Income Tax Return And Instructions - 2012 Page 2
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2Form IL-941-X Instructions
What is New?
Step-by-Step Instructions
What are the penalties and
interest?
Step 1:
• The format of the Form IL-941-X, Amended
Illinois Withholding Income Tax Return and
Penalties — You will owe a
Reporting Period — Check the same box
Instructions, has changed to coordinate with
that was checked on the IL-941 you are
late-payment penalty if you do not pay
•
the new Form IL-941, a full-page return,
amending.
the tax you owe by the original due date
which is easier to complete and asks for
Step 2:
of the return;
additional information. In addition, we have
late-filing penalty if you do not file a
•
Item A — Complete this line if applicable.
removed Column B, net change increase or
processable return by the extended due
Steps 3 through 6:
decrease.
date;
Follow the instructions on the form.
Who must file Form IL-941-X?
bad check penalty of $25 if your
•
Column A —
Write the amounts from your
remittance is not honored by your
You must complete Form IL-941-X only if you
most recently filed or adjusted return for
financial institution; and
need to correct amounts on certain lines you
the period you are amending. These may
cost of collection fee if you do not pay
•
reported on a previously filed Form IL-941 or
be figures from your original IL-941 or a
the amount you owe within 30 days of the
IL-941-X in reporting
previously amended IL-941-X.
date printed on any bill we send you.
• Line 1, amounts subject to withholding, or
Column B —
Write the correct amounts for
Interest — is calculated on unpaid tax from
• Line 2, total Illinois Income Tax actually
each line in Column B.
the day after the original due date of your
withheld (including any excess amount
Step 7:
return through the date you pay the tax. We
withheld). In previous years, the line stated
You must sign and date your amended return.
will bill you for penalties and interest.
“Illinois Income Tax required to be withheld.”
If you do not sign your return it will not be
For more information about penalties and
considered filed.
When shouldn’t I file Form
interest, see Publication 103, Penalties and
IL-941-X?
Interest for Illinois Taxes.
Do not file IL-941-X if you reported the
Which steps must I complete?
amount you actually withheld, even if you
You must complete every step to report
withheld the wrong amount. If you discover an
changes previously reported on your IL-941
error in withholding before the end of the year,
or IL-941-X. If we agree that you have a valid
you should correct the error by adjusting the
overpayment, it will first be applied to any
amount you withhold.
outstanding withholding income tax liabilities
If you cannot correct the error before the end
and then may be refunded or applied as you
of the year, you must make sure that your
request on future IL-941s.
withholding tax return and the employee’s
Form W-2 report the actual amount withheld.
Where do I get help?
If you withheld too much, the employee will
• Visit our website at tax.illinois.gov
receive a refund on his or her income tax
• Call us at 1 800 732-8866 or 217 782-3336
return and if you withheld too little, the em-
• Call our TDD (telecommunications device
ployee will receive a smaller refund or owe tax
for the deaf) at 1 800 544-5304
on his or her income tax return.
• Write to
If you made the same reporting error on
your return and your employee’s Form W-2,
ILLINOIS DEPARTMENT OF REVENUE
you must also provide your employee with a
PO BOX 19044
corrected Form W-2-C and attach copies of
SPRINGFIELD IL 62794-9044
the W-2-C forms to your IL-941-X.
Where do I mail my completed
When is Form IL-941-X due?
IL-941-X?
You should report increases in your tax due
ILLINOIS DEPARTMENT OF REVENUE
immediately to minimize penalties and inter-
est. If your change decreases your tax due,
PO BOX 19007
file IL-941-X no later than
SPRINGFIELD IL 62794-9007
• three years after the 15th day of the 4th
month following the close of the calendar
year in which the tax was withheld, or
• one year after the date the tax was paid.
You may be assessed penalties and interest
if your IL-941-X is filed after the due date of
your original return. If so, we will send you a
notice.
*ZZZZZZZZZ*
This form is authorized under the Income Tax Act. Disclosure of this information is required. Failure
to provide information may result in this form not being processed and may result in a penalty.
IL-941-X Instructions (R-12/11)
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