Form Il-1000-X - Amended Pass-Through Entity Payment Income Tax Return - 2011 Page 2
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1
2Form IL-1000-X Instructions
General Information
Column B -
Write the correct amount for each line item in
Column B. Attach an explanation for each change you make.
Who must file Form IL-1000-X?
Step 1 — Identify your partnership, S corporation, or
You must file Form IL-1000-X, Amended Pass-through Entity
trust
Payment Income Tax Return, if you are amending a previously
—
Lines A through D
filed, processable Form IL-1000 for a tax year ending on or after
Follow the instructions on the form.
December 31, 2011. For more specific information about pass-
Step 2 — Figure your payment amount
through entity payments, see the Form IL-1000 Instructions.
Line 1 —
Write your total amount of business income apportioned
How long do I have to amend my return?
to Illinois. This line cannot be less than zero.
If your change increases the tax due to Illinois, you should file Form
Partnerships and S corporations: Add the amounts from your
IL-1000-X and pay the additional tax promptly to minimize penalties
nonresident partners’ or shareholders’ Schedules K-1-P, Column B,
and interest.
Lines 20 through 31, plus any business items in Column B, Lines 32
If your change decreases the tax due to Illinois, you must file Form
through 47, and write the result on Line 1.
IL-1000-X within three years after the due date of your return, three
Trusts: Add the amounts from your nonresident beneficiaries’
years after the date your original return was filed, or one year after
Schedules K-1-T, Column B, Lines 19 through 29, plus any business
the date your Illinois tax was paid, whichever is latest.
items in Column B, Lines 30 through 46, and write the result on Line 1.
Refunds cannot be claimed for any payments you made
Lines 2a, 3a, 4a, and 5a —
Write the amounts from your most
that were reported (or should have been reported) to your partners,
recently filed or adjusted Form IL-1000.
shareholders, or beneficiaries as amounts paid on their behalf. The
partners, shareholders, or beneficiaries must claim these amounts
Lines 2b, 3b, 4b, and 5b —
These lines show you how to figure
on their own tax returns, and are entitled to a refund or credit for any
the correct amount of pass-through entity payments based on the
overpayment.
classification of your partners, shareholders, or beneficiaries.
Who should sign the return?
For each Line, 2b, 3b, 4b, and 5b, fill in the blanks by completing
each line horizontally as an equation.
Your Form IL-1000-X must be signed by the president, vice president,
treasurer, or any other officer duly authorized to sign the return. If
On each blank line starting the equation for Lines 2b through 5b, write
you paid someone to prepare your return, that individual must also
the amount of Illinois business income from Column B, Line 1, that is
provide a signature, date the return, and provide his or her tax iden-
distributable to partners, shareholders, or beneficiaries for whom pass-
tification number. If the preparer is an employee or partner of a firm
through entity payments are being made.
or corporation, he or she must also provide the firm’s name, address,
Multiply that amount by the tax rate applicable to the owner
and instead of the preparer’s taxpayer identification number he or she
type (individual, partnership or S corporation, trust or estate, or
must provide the firm’s FEIN. Self-employed preparers must provide
corporation). Do not include income distributable to owners for
their own name, address, and preparer’s taxpayer identification num-
whom pass-through entity payments are not required.
ber in the appropriate spaces.
Line 6 —
Add Lines 2 through 5 for Columns A and B, and write the
What are the penalties and interest?
result here.
Penalties — You will owe
Line 7 —
If you are a partner, shareholder, or beneficiary who
• a late-filing penalty if you do not file a processable return by the
has been informed that pass-through entity payments have been
original due date of your entity’s tax return;
made on your behalf, you may make the election to use the payment
• a late-payment penalty if you do not pay the tax you owe by the
amounts as credit toward the pass-through entity payments you are
original due date of the return;
required to make on Form IL-1000. Write the amount of credit that
• a bad check penalty if your remittance is not honored by your
you wish to use. Your credit amount cannot be greater than the pass-
financial institution.
through payment figured on Line 6. Attach any Schedule(s) K-1-P or
Interest is calculated on tax from the day after the original due date of
K-1-T showing the amount of pass-through entity payments made on
your return through the date you pay the tax.
your behalf.
We will bill you for penalties and interest. For more information about
You may not claim a credit on this line for any amount you
penalties and interest, see Publication 103, Penalties and Interest for
claimed as a credit on your original or amended Illinois Income Tax
Illinois Taxes.
return.
What if I need additional forms or assistance?
If you have more credit available than is needed to meet your pass-
through payment obligation, you may take a credit for the remainder
If you need additional forms,
of the pass-through entity payment made on your behalf on your an-
• visit our website at tax.illinois.gov;
nual Illinois Income Tax return, and claim any overpayment.
• call our 24-hour Forms Order Line at 1 800 356-6302; or
Lines 8, 9, and 10 —
Follow the instructions on the form.
• write to us at P.O. Box 19010, Springfield, Illinois 62794-9010.
Lines 11 and 12 —
We will bill you for penalties and interest. If you
If you need additional assistance,
prefer, you may calculate the penalties and interest you owe on Form
• visit our website at tax.illinois.gov;
IL-2220, Computation of Penalties for Businesses, and write these
• call our Taxpayer Assistance Division, at 1 800 732-8866, or
amounts on the lines provided. For more information see “What are
217 782-3336;
the penalties and interest?” and Publication 103, Penalties and Inter-
• call our TDD (telecommunications device for the deaf) at
est for Illinois Taxes. If you calculate penalty and interest, be sure
1 800 544-5304; or
that your payment is equal to the amount on Line 13.
• write to us at P.O. Box 19044, Springfield, Illinois 62794-9044.
Lines 11 and 12 are applicable only if you wish to self-assess
Our office hours are 8:00 a.m. to 5:00 p.m., Monday through Friday.
late-filing and late-payment penalties on Form IL-2220.
Specific Instructions
Line 13 —
Follow the instructions on the form. Write the amount
Column A -
from Line 13 in the box above Step 1 and pay that amount with
Write the amounts from your most recently filed return
Form IL-1000-X.
or as most recently adjusted for the year that you are amending.
*ZZZZZZZZZ*
IL-1000-X back (R-12/11)
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