Instructions for Schedule Mc-3 - Medical Cannabis Deductions

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Schedule MC-3 General Information
Who must file Schedule MC-3?
What is a qualifying deduction?
If you are a medical cannabis cultivation center and you need to
The only qualifying deduction is the return of product permitted
report qualifying deductions, you must report your deductions
by law on which medical cannabis cultivation privilege tax has
for each dispensing organization separately. You must complete
been paid.
and attach Schedule MC‑3, Medical Cannabis Deductions,
to your Form MC‑1, Medical Cannabis Cultivation Privilege
What if I need help?
Tax Return, to show the breakdown of deductions for each
Visit our website at tax.illinois.gov, or call us weekdays
dispensing organization.
between 8:00 a.m. and 4:00 p.m. at 217 782-6045.
How do I report my deductions?
Follow the specific instructions at the bottom of the page to
report your deductions. You must identify and report deductions
from each dispensing organization separately.
Specific Instructions
Reason for deduction and invoice number
When completing this form, please round to the nearest dollar
by dropping amounts of less than 50 cents and increasing
Reason - Enter the description of the reason you are claiming
amounts of 50 cents or more to the next dollar.
a deduction for each deduction you are claiming for this
dispensing organization.
Note: You must report your deductions for each dispensing
organization separately.
Invoice number - Enter the credit invoice number issued by
the cultivation center for each deduction you are claiming for
Enter your business’ Account ID and License number issued
this dispensing organization. Use commas to separate multiple
by the Illinois Department of Revenue at the top of each page.
invoice numbers.
Also provide the reporting period.
Figure your deductions
Cultivation center’s information
Note: Your deductions cannot exceed your sales for the
Location code - Enter the location code of the cultivation
reporting period.
center, found on the certificate of registration, accepting the
return of medical cannabis from the dispensing organization
Line 1b - Enter the number of deductible bulk ounces for
identified below.
the dispensing organization. (Enter ounces to three decimal
places.)
Dispensing organization’s information
Line 2b - Enter the number of deductible ounces infused into
Enter the identifying information for each dispensing
products for the dispensing organization. (Enter ounces to three
organization for which you are claiming a deduction for medical
decimal places.)
cannabis returned during the reporting period.
Line 4b - Enter the deductible consideration for the ounces of
Account ID - Enter the Account ID (assigned by IDOR) of the
bulk medical cannabis returned by the dispensing organization.
dispensing organization for which you are claiming a deduction.
Line 5b - Enter the deductible consideration for the ounces
Registry ID number - Enter the Registry ID number (assigned
of medical cannabis infused into products returned by the
by the Illinois Department of Financial and Professional
dispensing organization.
Regulation) of the dispensing organization for which you are
claiming a deduction.
Page totals
Business name and address - Enter the name and physical
Complete the page totals for each page. The sum of all
address of the dispensing organization for which you are
combined Schedule MC‑3 page totals must equal the
claiming a deduction.
corresponding lines on Form MC‑1.
MC‑3‑Instructions (N‑05/15)
Schedule MC-3 General Information
Who must file Schedule MC-3?
What is a qualifying deduction?
If you are a medical cannabis cultivation center and you need to
The only qualifying deduction is the return of product permitted
report qualifying deductions, you must report your deductions
by law on which medical cannabis cultivation privilege tax has
for each dispensing organization separately. You must complete
been paid.
and attach Schedule MC‑3, Medical Cannabis Deductions,
to your Form MC‑1, Medical Cannabis Cultivation Privilege
What if I need help?
Tax Return, to show the breakdown of deductions for each
Visit our website at tax.illinois.gov, or call us weekdays
dispensing organization.
between 8:00 a.m. and 4:00 p.m. at 217 782-6045.
How do I report my deductions?
Follow the specific instructions at the bottom of the page to
report your deductions. You must identify and report deductions
from each dispensing organization separately.
Specific Instructions
Reason for deduction and invoice number
When completing this form, please round to the nearest dollar
by dropping amounts of less than 50 cents and increasing
Reason - Enter the description of the reason you are claiming
amounts of 50 cents or more to the next dollar.
a deduction for each deduction you are claiming for this
dispensing organization.
Note: You must report your deductions for each dispensing
organization separately.
Invoice number - Enter the credit invoice number issued by
the cultivation center for each deduction you are claiming for
Enter your business’ Account ID and License number issued
this dispensing organization. Use commas to separate multiple
by the Illinois Department of Revenue at the top of each page.
invoice numbers.
Also provide the reporting period.
Figure your deductions
Cultivation center’s information
Note: Your deductions cannot exceed your sales for the
Location code - Enter the location code of the cultivation
reporting period.
center, found on the certificate of registration, accepting the
return of medical cannabis from the dispensing organization
Line 1b - Enter the number of deductible bulk ounces for
identified below.
the dispensing organization. (Enter ounces to three decimal
places.)
Dispensing organization’s information
Line 2b - Enter the number of deductible ounces infused into
Enter the identifying information for each dispensing
products for the dispensing organization. (Enter ounces to three
organization for which you are claiming a deduction for medical
decimal places.)
cannabis returned during the reporting period.
Line 4b - Enter the deductible consideration for the ounces of
Account ID - Enter the Account ID (assigned by IDOR) of the
bulk medical cannabis returned by the dispensing organization.
dispensing organization for which you are claiming a deduction.
Line 5b - Enter the deductible consideration for the ounces
Registry ID number - Enter the Registry ID number (assigned
of medical cannabis infused into products returned by the
by the Illinois Department of Financial and Professional
dispensing organization.
Regulation) of the dispensing organization for which you are
claiming a deduction.
Page totals
Business name and address - Enter the name and physical
Complete the page totals for each page. The sum of all
address of the dispensing organization for which you are
combined Schedule MC‑3 page totals must equal the
claiming a deduction.
corresponding lines on Form MC‑1.
MC‑3‑Instructions (N‑05/15)

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