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Illinois Amended Sales and Use Tax and E911 Surcharge Return
Extracted from PDF file 2023-illinois-form-st-1-x.pdf, last modified December 2021Amended Sales and Use Tax and E911 Surcharge Return
Use your 'Mouse' or the 'Tab key' to move through the fields and 'Mouse' or 'Space bar' to enable the checkboxes. Illinois Department of Revenue ST-1-X Amended Sales and Use Tax and E911 Surcharge Return REV 08 FORM 003 Station 820, 833 E S ____/___/____ NS DP CA RC General Information Do not write above this line. Everyone must complete Steps 1, 2, 4, and 5. You must also complete Step 3 if you believe that you have overpaid. Amount you are paying: $ Make your check payable to "Illinois Department of Revenue." Step 1: Identify your business. 1 Account ID: ____ ____ ____ ____ - ____ ____ ____ ____ 3 Business name: _________________________________ 2 Reporting period you are amending: __ __/__ __/__ __ __ __ through __ __/__ __/__ __ __ __ Month Day Year Month Day Year Step 2: Mark the reason why you are filing an amended return. 1____ Overpaid (Complete Step 3) 3____ Response to notice or bill 2____ Underpaid 4____ Corrections to line items but no additional tax due Step 3: Mark the reason(s) why you have overpaid your return. If you collected the overpaid Sales Tax, E911 Surcharge, or ITAC Assessment from your customer(s), you must have unconditionally refunded the overpaid amount to your customer(s) before you file a claim for credit. 1 ___I am decreasing Line 1 or I am increasing Line 2 because 4 ___I used the wrong tax rate. I sold merchandise 5 ___The tax base is correct but I put it on the wrong tax line. a ___to another Illinois business for resale. List the account 6 ___I made a math error calculating Lines 9,11,15, 20, 23, or 25. ID(s) on Schedule RE and attach to Form ST-1-X. b ___to an out-of-state customer and it was delivered to a location outside Illinois. c ___to an exempt organization. List the tax exempt (E) number(s) on Schedule RE and attach to Form ST-1-X. d ___that qualifies for a tax exemption for machinery or equipment used in manufacturing, farming, or graphic arts. e ___that qualifies for an enterprise zone exemption. f ___that was returned by my customer. g ___and paid tax that is represented by amounts that have become worthless as uncollectible debt. 2 ___I included receipts from prior month(s) or used the wrong month's receipts. 7 ___I failed to take the discount or made a math error calculating the discount. 8 ___I made errors completing Form ST-2, Multiple Site Form. 9 ___I am a retailer who is exchanging Manufacturer's Purchase Credit from a customer for cash previously paid. 10 ___I overpaid use tax because I failed to use Manufacturer's Purchase Credit to pay use tax. 11 ___I overpaid use tax because the item a ___qualifies for a tax exemption for machinery or equipment used in manufacturing, farming, or graphic arts. b ___qualifies for an enterprise zone exemption. c ___was shipped to and used at a site outside Illinois. d ___was returned to my supplier. 3 ___I failed to include tax collected in Line 2. Turn page to complete Steps 4 and 5. This form is authorized as outlined under the tax or fee Act imposing the tax or fee for which this form is filed. Disclosure of this information is required. Failure to provide information may result in this form not being processed and may result in a penalty. ST-1-X (R-12/21) Printed by the authority of the state of Illinois - Web only, One copy *00305211G* Step 4: Correct your financial information. Complete all applicable lines. Please round to the nearest whole dollar. Figures as they should have been filed Alcoholic Liquor Purchases A Total dollar amount of alcoholic liquor purchased (invoiced and delivered) Taxable Receipts 1 Total receipts (Include tax.) 2 Deductions - include tax collected (From Schedule A-X, Line 30) 3 Taxable receipts (Subtract Line 2 from Line 1.) A __________|___ 1 2 3 __________|___ __________|___ __________|___ 4a 4b 5a 5b __________|___ __________|___ __________|___ __________|___ 6a 6b 7a 7b __________|___ __________|___ __________|___ __________|___ Tax on Receipts Sales from locations within Illinois 4a General merchandise tax base 0.000 4b General merchandise tax - Multiply Line 4a by your tax rate of _______. 5a Food, drugs, and medical appliances tax base 0.000 5b Food, drugs, and medical appliances tax - Multiply Line 5a by your tax rate of _______. Sales from locations outside Illinois 6a General merchandise tax base 6b General merchandise tax - Multiply Line 6a by 6.25 percent (.0625). 7a Food, drugs, and medical appliances tax base 7b Food, drugs, and medical appliances tax - Multiply Line 7a by 1 percent (.01). Sales at prior rates 8a Receipts at other rates tax base 8b Receipts at other rates tax - Multiply Line 8a by the applicable tax rate. 9 Tax due on receipts (Add Lines 4b, 5b, 6b, 7b, and 8b.) 8a __________|___ 8b __________|___ 9 __________|___ Retailer's Discount and Net Tax Due on Receipts 10 Discount (See instructions.) 11 Net tax due on receipts (Subtract Line 10 from Line 9.) Tax on Purchases 12a General merchandise tax base 12b General merchandise tax - Multiply Line 12a by 6.25 percent (.0625). 13a Food, drugs, and medical appliances tax base 13b Food, drugs, and medical appliances tax - Multiply Line 13a by 1 percent (.01). 14a Purchases at other rates tax base 14b Purchases at other rates tax - Multiply Line 14a by the applicable tax rate. 15 Tax due on purchases (Add Lines 12b, 13b, and 14b.) Net Tax Due 16 Tax due from receipts and purchases (Add Lines 11 and 15.) 16a Manufacturer's Purchase Credit (See instructions.) 17 Prepaid sales tax (See instructions.) 18 Quarter-monthly (accelerated) payments 19 Total prepayments (Add Lines 16a, 17, and 18.) 20 Net tax due (Subtract Line 19 from Line 16.) Payment Due 21 22 23 24 25 26 10 11 __________|___ __________|___ 12a 12b 13a 13b 14a 14b 15 __________|___ __________|___ __________|___ __________|___ __________|___ __________|___ __________|___ 16 16a 17 18 19 20 __________|___ __________|___ __________|___ __________|___ __________|___ __________|___ E911 Surcharge and ITAC Assessment (From Schedule B-X, Line 10.) 21 Excess tax, surcharge, and assessment collected 22 Total tax, surcharge, and assessment due (Add Lines 20, 21, and 22.) 23 Credit amount (See instructions.) 24 Subtract Line 24 from Line 23. This is the net total due. 25 Enter the total amount you have previously paid. 26 Compare Line 25 and Line 26. • If Line 26 is greater than Line 25 enter the difference on Line 27. • If Line 26 is less than Line 25 enter the difference on Line 28. 27 Overpayment - This is the amount you have overpaid. Go to Step 5 and sign this return. 27 28 Underpayment - This is the amount you have underpaid. Please pay this amount. Enter this amount on Page 1. 28 Go to Step 5 and sign this return. Make your payment to “Illinois Department of Revenue.” __________|___ __________|___ __________|___ __________|___ __________|___ __________|___ __________|___ __________|___ Step 5: Sign below. Under penalties of perjury, I state that I have examined this return, and to the best of my knowledge, it is true, correct, and complete. Under penalties of perjury, I state that I have unconditionally refunded to my customer(s) any overpaid sales tax, E911 Surcharge, and ITAC Assessment that I collected from my customer(s) and am claiming as an overpayment on this return. _______________________________________________________ _______________________________________________________ Taxpayer Phone Date Preparer Phone Date Mail to: ILLINOIS DEPARTMENT OF REVENUE SPRINGFIELD IL 62796-0001 ST-1-X (R-12/21) *00305212G* Account ID: ____ ____ ____ ____ - ____ ____ ____ ____ Reporting period you are amending: __ __/__ __/__ __ __ __ through __ __/__ __/__ __ __ __ Month Day Year Month Day Year Schedule A-X — Amended Deductions Section 1: Taxes and miscellaneous deductions If no Section 1 deductions, go to Section 2. 1 Taxes collected on general merchandise sales and service 2 Taxes collected on food, drugs, and medical appliances sales and service 3 E911 Surcharge and ITAC Assessment collected 4 Resale 5 Interstate commerce 6 Manufacturing machinery and equipment (MM&E) - Do not include graphic arts. 7 Farm machinery and equipment 8 Graphic arts machinery and equipment - Do not combine with deduction for MM&E on Line 6. 9 Supplemental Nutrition Assistance Program (SNAP - formerly called food stamps) 10 Enterprise zone a Sales of building materials b Sales of items other than building materials 11 High impact business a Sales of building materials b Sales of items other than building materials 12 River edge redevelopment zone building materials 13 Exempt organizations 14 Uncollectible debt on which tax was previously paid 15 Sales of service - Identify here: ____________________ 16 Other (including cash refunds, newspapers and magazines, etc.) - Identify below. _________________________________________________ 17 Total Section 1 deductions. Add Lines 1 through 16. Figures as they should have been filed 1 _____________|_____ 2 _____________|_____ 3 _____________|_____ 4 _____________|_____ 5 _____________|_____ 6 _____________|_____ 7 _____________|_____ 8 _____________|_____ 9 _____________|_____ 10a _____________|_____ 10b _____________|_____ 11a _____________|_____ 11b _____________|_____ 12 _____________|_____ 13 _____________|_____ 14 _____________|_____ 15 _____________|_____ 16 17 _____________|_____ _____________|_____ 18a 18b 19a 19b 20a 20b 21a 21b 22a 22b 23a 23b ___________________ _____________|_____ ___________________ _____________|_____ ___________________ _____________|_____ ___________________ _____________|_____ ___________________ _____________|_____ ___________________ _____________|_____ Multiply Line 24a by 20% (.20). 25 Biodiesel blend (more than 10% but no more than 99% biodiesel) - total receipts Multiply Line 25a by 100% (1.00). 26 100 percent biodiesel - total receipts Multiply Line 26a by 100% (1.00). 27 Majority blended ethanol fuel - total receipts Multiply Line 27a by 100% (1.00). 28 Other motor fuel deductions: ________________________________ 29 Total Section 2 deductions. Add Lines 18b through 27b and 28. 24a 24b 25a 25b 26a 26b 27a 27b 28 29 _____________|_____ _____________|_____ _____________|_____ _____________|_____ _____________|_____ _____________|_____ _____________|_____ _____________|_____ _____________|_____ _____________|_____ Section 3: Total deductions 30 Add Lines 17 and 29. Enter these amounts on Step 4, Line 2. 30 _____________|_____ Section 2: Motor fuel deductions - If no Section 2 deductions, go to Section 3. State motor fuel tax 18 Gasoline - number of gallons Multiply Line 18a by the applicable rate. (See Instructions.) 19 Gasohol and majority blended ethanol - number of gallons Multiply Line 19a by the applicable rate. (See Instructions.) 20 Diesel (including biodiesel and biodiesel blends) - number of gallons Multiply Line 20a by the applicable rate. (See Instructions.) 21 Dieselhol and other fuels at diesel rate - number of gallons Multiply Line 21a by the applicable rate. (See Instructions.) 22 Liquefied natural gas and liquefied petroleum gas - number of DGEs Multiply Line 22a by the applicable rate. (See Instructions.) 23 Compressed natural gas and other fuels at gasoline rate - number of GGEs Multiply Line 23a by the applicable rate. (See Instructions.) Specific fuels sales tax exemption 24 Biodiesel blend (no less than 1% but no more than 10% biodiesel) - total receipts ST-1-X (R-12/21) *00305213G* Account ID: ____ ____ ____ ____ - ____ ____ ____ ____ Reporting period you are amending: __ __/__ __/__ __ __ __ through __ __/__ __/__ __ __ __ Month Day Schedule Year Month Day Year B-X — Amended E911 Surcharge and ITAC Assessment eceipts from retail transactions of prepaid wireless telecommunications service R 1 Enter receipts subject to E911 Surcharge and ITAC Assessment Figure your breakdown of retail transactions for Chicago locations 2 For Chicago locations 0.000 Multiply Line 2a by your rate of _______. 3 For Chicago locations at prior rates 0.000 Multiply Line 3a by your rate of _______. 4 Total for Chicago. Add Lines 2b and 3b. igure your breakdown of retail transactions for non-Chicago locations F 5 For non-Chicago locations 0.000 Multiply Line 5a by your rate of _______. 6 For non-Chicago locations at prior rates 0.000 Multiply Line 6a by your rate of _______. 7 Total for non-Chicago locations. Add Lines 5b and 6b. Figure your net E911 Surcharge and ITAC Assessment 8 Total E911 Surcharge and ITAC Assessment. Add Lines 4 and 7. 9 Discount - If you qualify, multiply Line 8 by the applicable rate. See instructions. 10 Subtract Line 9 from Line 8. Enter these amounts on Step 4, Line 21. Reset ST-1-X (R-12/21) Figures as they should have been filed 1 _____________|_____ 2a _____________|_____ 2b _____________|_____ 3a _____________|_____ 3b _____________|_____ 4 _____________|_____ 5a _____________|_____ 5b _____________|_____ 6a _____________|_____ 6b _____________|_____ 7 _____________|_____ 8 _____________|_____ 9 _____________|_____ 10 _____________|_____ Print *00305214G*
ST-1-X, Amended Sales and Use Tax and E911 Surcharge Return
More about the Illinois Form ST-1-X Sales Tax Amended Return TY 2023
We last updated the Amended Sales and Use Tax and E911 Surcharge Return in February 2024, so this is the latest version of Form ST-1-X, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form ST-1-X directly from TaxFormFinder. You can print other Illinois tax forms here.
Related Illinois Sales Tax Forms:
TaxFormFinder has an additional 75 Illinois income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Illinois Form ST-1-X.
| Form Code | Form Name |
|---|---|
| Form ST-1 | Sales and Use Tax and E911 Surcharge Return |
| Form PST-1 | Prepaid Sales Tax Return |
| Form PST-1-X | Amended Prepaid Sales Tax Return |
| Form ST-1 Instructions | Sales and Use Tax Return Instructions |
View all 76 Illinois Income Tax Forms
Form Sources:
Illinois usually releases forms for the current tax year between January and April. We last updated Illinois Form ST-1-X from the Department of Revenue in February 2024.
Form ST-1-X is an Illinois Sales Tax form. An amended tax return is used to correct errors or omissions in a previously-filed tax return. While taxpayers will not generally be punished simply for correcting an error in a previous return, errors that resulted in an underpayment of owed tax can sometimes result in penalties or interest owed.
About the Sales Tax
Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.
Historical Past-Year Versions of Illinois Form ST-1-X
We have a total of three past-year versions of Form ST-1-X in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form ST-1-X
ST-1-X, Amended Sales and Use Tax and E911 Surcharge Return
2022 Form ST-1-X
ST-1-X, Amended Sales and Use Tax and E911 Surcharge Return
2021 Form ST-1-X
ST-1-X, Amended Sales and Use Tax and E911 Surcharge Return
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