INSTRUCTIONS: ILLINOIS AMENDED PREPAID SALES TAX RETURN (Form PST-1-X)
All Illinois distributors of motor fuel must file a form PST-1 to document their prepaid sales tax collected on sales. If you need to amend this information, you may file a form PST-1-X. Both documents, along with separate instruction packets, can be found on the website of the Illinois Department of Revenue.
Illinois Amended Prepaid Sales Tax Return PST-1-X Step 1: At the top of the form, write the amount of payment you are submitting if you are filing an amended form with the balance underpaid.
Illinois Amended Prepaid Sales Tax Return PST-1-X Step 2: In the section labeled "Step 1," give the account Id of your business, the beginning and ending dates of your reporting period and your business name.
Illinois Amended Prepaid Sales Tax Return PST-1-X Step 3: In the section labeled "Step 2," you should mark the reason why you are filing an amended return. The first listed reason is if a customer returned their motor fuel.
Illinois Amended Prepaid Sales Tax Return PST-1-X Step 4: The second section of Step 2 contains seven separate reasons why you are increasing or decreasing your originally listed prepaid sales tax. These include a tax exempt sale to a federal or foreign government or a mass transit system, an interstate sale to an out-of-state customer, a sale to another licensed Illinois distributor or supplier, a tax-exempt sale to state or local government units, a tax-exempt sale to schools, churches or charities, sales to out-of-state retailers or sales of exempt motor fuel.
Illinois Amended Prepaid Sales Tax Return PST-1-X Step 5: The remaining listed reasons to file an amended return concern computational or reporting errors.
Illinois Amended Prepaid Sales Tax Return PST-1-X Step 6: In the section labeled "Step 3," you must follow instructions to compute your corrected financial information. Under Column A, you should enter the most recent figures filed on a PST-1 form. Under Column B, you should enter the correct figures as they should have been filed.
Illinois Amended Prepaid Sales Tax Return PST-1-X Step 7: Enter your total invoiced gallons on line 1, your total deductible gallons on lines 2a through 2h, and subtract the sum of 2a through 2h from line 1 to determine your total deductible gallons. Follow the instructions to complete all further calculations. Sign and date the form.
