INSTRUCTIONS: ILLINOIS AMENDED SALES AND USE TAX AND E911 SURCHARGE RETURN (Form ST-1-X)
Illinois retailers must regularly file a form ST-1 documenting their sales and use tax paid. If the information submitted on this form needs to be amended, this is done by completing a form ST-1-X. This document can be found on the website of the Illinois Department of Revenue.
Illinois Amended Sales And Use Tax And E911 Surcharge Return ST-1-X Step 1: If you are submitting an amended return because of underpayment, write the amount of payment being submitted in the blank under "General Information."
Illinois Amended Sales And Use Tax And E911 Surcharge Return ST-1-X Step 2: Under "Step 1," provide the account ID of your business, the beginning and ending dates of the period in question and the name of your business.
Illinois Amended Sales And Use Tax And E911 Surcharge Return ST-1-X Step 3: Under "Step 2," indicate with a check mark whether you are filing an amended return because of overpayment, underpayment, in response to a notice or bill or because you need to correct inaccurate line items on your form ST-1-X but do not need to pay additional tax.
Illinois Amended Sales And Use Tax And E911 Surcharge Return ST-1-X Step 4: "Step 3" is only for those who have overpaid. Place a checkmark next to the statement describing the reason for your overpayment.
Illinois Amended Sales And Use Tax And E911 Surcharge Return ST-1-X Step 5: In "Step 4," you must provide information and perform calculations to determine the correct amount due. In Column A, enter the figures provided on your most recently filed ST-1 form. In Column B, provide the correct figures.
Illinois Amended Sales And Use Tax And E911 Surcharge Return ST-1-X Step 6: Line A concerns alcoholic liquor purchases.
Illinois Amended Sales And Use Tax And E911 Surcharge Return ST-1-X Step 7: Lines 1 through 3 concern taxable receipts. To complete line 2, you must first complete the Schedule A-X on the third page, concerning amended deductions. Lines 4a through 9 concern tax on sales from locations within Illinois. Lines 10 and 11 concern any applicable retailers' discount. Lines 12 through 15 concern taxes on purchases. Lines 16 through 28 provide instructions for the final calculations necessary to determine your balance due. You must complete schedule B-X to complete line 24. Sign and date the form.
