Instructions for Form DS-1-X "Amended Dry-Cleaning Solvent Tax Return" - Illinois

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Form DS-1-X Instructions
General Information
Who must file this return?
What if I had no business activity during the period for
You must file Form DS-1-X, Amended Dry-Cleaning Solvent Tax
which my return is due?
Return, to correct your original return or previously filed amended
If you had no business activity during the quarter for which your
return, or to claim a credit for an overpayment.
return is due, you still must file your return on or before the due date.
Can I file this return electronically?
What if I need help?
Yes, you can use MyTax Illinois on our website at tax.illinois.gov
If you have questions or need help, call us weekdays between
to file your DS-1-X and any necessary attachments. Note: This
8:00 a.m. and 4:30 p.m. at 217 782-7517 or visit our website at
only applies for reporting periods where the original DS-1 was filed
tax.illinois.gov.
electronically.
How do I contact the Dry Cleaning Council?
What must I attach to this return?
DRYCLEANER ENVIRONMENTAL RESPONSE TRUST FUND OF ILLINOIS
If you are a supplier, you must complete and attach Form DS-7,
PO BOX 480
Schedule A, Dry-Cleaning Solvent Sold and/or Form DS-8,
BENSONVILLE IL 60106-0480
Schedule B, Dry-Cleaning Solvent Sold Tax Free.
1 800 765-4041
What if I fail to file Form DS-1 and pay the amount I owe?
Mail your completed Form DS-1 and payment to:
You owe a late filing penalty if you do not file a processable return
DRY-CLEANING SOLVENT TAX
by the due date, a late payment penalty if you do not pay the amount
ILLINOIS DEPARTMENT OF REVENUE
you owe by the original due date of the return, a bad check penalty if
PO BOX 19019
your remittance is not honored by your financial institution, and a cost
SPRINGFIELD IL 62794-9019
of collection fee if you do not pay the amount you owe within 30 days
of the date printed on an assessment. We will bill you for penalties
and interest. For more information, see the most current Publication
103, Penalties and Interest for Illinois Taxes . To receive a copy of this
publication, visit our website at tax.illinois.gov.
Step-by-Step Instructions
Line 15 - Subtract Line 14 from Line 13. This is your total tax due.
If you are a
Line 16 - If we issued you a credit, tell us the amount you applied
— supplier of dry cleaning solvents, complete Steps 1, 3, 4, & 5.
towards your balance due.
You must also complete and attach Form DS-7, Schedule A.
— dry-cleaning facility operator and purchased dry-cleaning
Line 17 - Subtract Line 16 from Line 15. This is your net tax due.
solvents from an unregistered out-of-state supplier, complete
Line 18 - Total amount you paid for this reporting period.
Steps 2, 3, 4, and 5.
Steps 1 and 2: Figure your tax on sales and purchases
Line 19 - If Line 18 is greater than Line 17, subtract Line 17 from
of dry cleaning solvents - As they should have been
Line 18. This is the amount you have overpaid.
reported
Line 20 - If Line 18 is less than Line 17, subtract Line 18 from
Line 17. This is the amount you have underpaid. Pay this amount.
Step 3: Figure the amount you owe
Make your check payable to “Illinois Department of Revenue.”
Line 13- Add Lines 1d, 2d, 3d, 4d, 6, 8, 10, and 12. This is your tax.
Step 4: Check the reason you are filing this amended
Line 14 - Figure your discount. If you file your return and pay
return
the tax on or before the due date, you may claim a discount. The
Check the best description of why you are completing Form DS-1-X.
discount is 1.75 percent (.0175) of the tax due shown on Line 13 or
Also, provide any correct information (if applicable).
$5 per calendar year, whichever is greater.
Note: If you check “Other” and are a party to a civil suit involving the
Note: If you claimed a discount and filed late, paid late, or you do not
amount claimed, write the name of the suit on the line provided.
provide the information requested on Forms DS-1, DS-7, or DS-8,
your discount will be disallowed.
DS-1-X instructions(R-10/12)
Form DS-1-X Instructions
General Information
Who must file this return?
What if I had no business activity during the period for
You must file Form DS-1-X, Amended Dry-Cleaning Solvent Tax
which my return is due?
Return, to correct your original return or previously filed amended
If you had no business activity during the quarter for which your
return, or to claim a credit for an overpayment.
return is due, you still must file your return on or before the due date.
Can I file this return electronically?
What if I need help?
Yes, you can use MyTax Illinois on our website at tax.illinois.gov
If you have questions or need help, call us weekdays between
to file your DS-1-X and any necessary attachments. Note: This
8:00 a.m. and 4:30 p.m. at 217 782-7517 or visit our website at
only applies for reporting periods where the original DS-1 was filed
tax.illinois.gov.
electronically.
How do I contact the Dry Cleaning Council?
What must I attach to this return?
DRYCLEANER ENVIRONMENTAL RESPONSE TRUST FUND OF ILLINOIS
If you are a supplier, you must complete and attach Form DS-7,
PO BOX 480
Schedule A, Dry-Cleaning Solvent Sold and/or Form DS-8,
BENSONVILLE IL 60106-0480
Schedule B, Dry-Cleaning Solvent Sold Tax Free.
1 800 765-4041
What if I fail to file Form DS-1 and pay the amount I owe?
Mail your completed Form DS-1 and payment to:
You owe a late filing penalty if you do not file a processable return
DRY-CLEANING SOLVENT TAX
by the due date, a late payment penalty if you do not pay the amount
ILLINOIS DEPARTMENT OF REVENUE
you owe by the original due date of the return, a bad check penalty if
PO BOX 19019
your remittance is not honored by your financial institution, and a cost
SPRINGFIELD IL 62794-9019
of collection fee if you do not pay the amount you owe within 30 days
of the date printed on an assessment. We will bill you for penalties
and interest. For more information, see the most current Publication
103, Penalties and Interest for Illinois Taxes . To receive a copy of this
publication, visit our website at tax.illinois.gov.
Step-by-Step Instructions
Line 15 - Subtract Line 14 from Line 13. This is your total tax due.
If you are a
Line 16 - If we issued you a credit, tell us the amount you applied
— supplier of dry cleaning solvents, complete Steps 1, 3, 4, & 5.
towards your balance due.
You must also complete and attach Form DS-7, Schedule A.
— dry-cleaning facility operator and purchased dry-cleaning
Line 17 - Subtract Line 16 from Line 15. This is your net tax due.
solvents from an unregistered out-of-state supplier, complete
Line 18 - Total amount you paid for this reporting period.
Steps 2, 3, 4, and 5.
Steps 1 and 2: Figure your tax on sales and purchases
Line 19 - If Line 18 is greater than Line 17, subtract Line 17 from
of dry cleaning solvents - As they should have been
Line 18. This is the amount you have overpaid.
reported
Line 20 - If Line 18 is less than Line 17, subtract Line 18 from
Line 17. This is the amount you have underpaid. Pay this amount.
Step 3: Figure the amount you owe
Make your check payable to “Illinois Department of Revenue.”
Line 13- Add Lines 1d, 2d, 3d, 4d, 6, 8, 10, and 12. This is your tax.
Step 4: Check the reason you are filing this amended
Line 14 - Figure your discount. If you file your return and pay
return
the tax on or before the due date, you may claim a discount. The
Check the best description of why you are completing Form DS-1-X.
discount is 1.75 percent (.0175) of the tax due shown on Line 13 or
Also, provide any correct information (if applicable).
$5 per calendar year, whichever is greater.
Note: If you check “Other” and are a party to a civil suit involving the
Note: If you claimed a discount and filed late, paid late, or you do not
amount claimed, write the name of the suit on the line provided.
provide the information requested on Forms DS-1, DS-7, or DS-8,
your discount will be disallowed.
DS-1-X instructions(R-10/12)
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Download Instructions for Form DS-1-X "Amended Dry-Cleaning Solvent Tax Return" - Illinois

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