Instructions for Form Art-1-x - Amended Automobile Renting Occupation and Use Tax Return

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Illinois Department of Revenue
ART-1-X
Instructions
General Information
Who must file Form ART-1-X?
penalty you will owe. For more information about penalties and
interest, see Publication 103, Penalties and Interest for Illinois Taxes,
You must file Form ART-1-X if you filed Form ART-1, Automobile
which is available on our website at tax.illinois.gov.
Renting Occupation and Use Tax Return, and you need to
correct your Form ART-1 to pay more tax;
How do I get forms?
request a credit for tax you overpaid;
If you need additional amended returns, visit our website
make corrections to financial information in response to a notice
at tax.illinois.gov, or call our 24-hour Forms Order Line at
or bill; or
1 800 356-6302.
make corrections to nonfinancial information on your return
without changing the amount of tax due.
How do I get help?
Do not file Form ART-1-X for amounts of less than $1, unless you are
If you need help, visit our Taxpayer Answer Center, available on
making corrections to nonfinancial information.
our website at tax.illinois.gov. If you cannot find the answer to
If you are requesting a credit, do not use the credit until we notify you
your question, you can email the Department from the Taxpayer
Answer Center. You can also call weekdays between 8:00 a.m.
that your credit has been approved.
and 5:00 p.m. at 1 800 732-8866 or 217 782-3336 or call our
You must file one Form ART-1-X for each reporting period you want
TDD-telecommunications device for the deaf at 1 800 544-5304.
to amend. For example, if you file Form ART-1 monthly, you must file
If you have a specific question about an amended return you have
one Form ART-1-X for each month you are amending. You cannot
filed, call us at 217 782-7897 or write us at
file one ART-1-X to amend several months. Likewise, if you file
Form ART-1 on an annual basis, you must file one amended return
SALES TAX PROCESSING DIVISION
for each year that you want to amend.
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19013
If you originally filed Form ART-2, Multiple Site Form, you must file
SPRINGFIELD IL 62794-9013
Form ART-2-X, Amended Multiple Site Form, for the locations whose
figures need to be amended and attach it to Form ART-1-X. For
Where do I mail my completed return?
those locations with no change, we will use the most recent figures
Mail your completed return to:
filed. Failure to file Form ART-2-X will delay the processing of your
ILLINOIS DEPARTMENT OF REVENUE
Form ART-1-X or your changes will not be accepted.
PO BOX 19034
Note: If you received a notice from us that your original return is
SPRINGFIELD IL 62794-9034
unprocessable, we cannot process an amended return (claim for
credit) until you respond to the notice.
How can I file and pay electronically?
We encourage all taxpayers to file returns electronically. If you filed
What is the deadline for filing this form?
your original Form ART-1 for the reporting period you are amending
The period for which you can claim a credit for an overpayment of
through MyTax Illinois at tax.illinois.gov, you can also file your
Automobile Renting Occupation and Use Tax depends on when
Form ART-1-X using that system. You can also make your payments
you file your Form ART-1-X. If you file this amended return between
through MyTax Illinois. This is a free, online program designed to be
January 1 and June 30 of this year, you may file a claim for credit
an easy, convenient, and fast way for you to electronically submit
for amounts you overpaid during the current year and the previous
your return and payment any time. No software is required, and it is
36 months. Beginning July 1, you may file a claim for credit for the
available 24 hours a day, 7 days a week.
amounts you overpaid during the current year and previous 30
months.
Note: We use the U.S. Postal Service postmark date as the filing
date of a properly signed amended return (claim for credit).
There is no deadline for making additional payments; however,
the longer you wait to pay, the more interest and, when applicable,
Specific Instructions
Everyone must complete Steps 1, 2, and 4. You must also complete
Note: The organization’s tax-exempt number must have been in
Step 3 if you are changing financial information.
effect on the day you rented the automobile.
If you checked Reason 2g (another reason), please explain the
Step 1: Identify your business
reason for the tax exemption on the lines provided. Attach additional
Enter your Illinois account ID as it appears on your original
sheets if necessary.
Form ART-1. Also, enter the reporting period for which you are filing
If you checked Reason 6, you must enter the correct account ID.
the amended return. Next, enter the name of your business as it
If you checked Reason 7, you must enter the correct reporting period.
appears on your original return.
Mark Reason 8 only if Reasons 1 through 7 do not apply. On the
Step 2: Mark the reason you are filing an amended return
lines provided, please explain why you are correcting your return.
Mark the reason that best explains why you are filing Form ART-1-X.
Attach additional sheets if necessary.
If you checked Reason 2a (rentals made to an exempt organization),
you must enter the tax-exempt “E” number we issued on the line
provided. If you rented automobiles to more than one organization,
enter each organization’s tax-exempt number on a separate sheet,
and attach it to your return.
ART-1-X Instructions front (R-03/14)
Illinois Department of Revenue
ART-1-X
Instructions
General Information
Who must file Form ART-1-X?
penalty you will owe. For more information about penalties and
interest, see Publication 103, Penalties and Interest for Illinois Taxes,
You must file Form ART-1-X if you filed Form ART-1, Automobile
which is available on our website at tax.illinois.gov.
Renting Occupation and Use Tax Return, and you need to
correct your Form ART-1 to pay more tax;
How do I get forms?
request a credit for tax you overpaid;
If you need additional amended returns, visit our website
make corrections to financial information in response to a notice
at tax.illinois.gov, or call our 24-hour Forms Order Line at
or bill; or
1 800 356-6302.
make corrections to nonfinancial information on your return
without changing the amount of tax due.
How do I get help?
Do not file Form ART-1-X for amounts of less than $1, unless you are
If you need help, visit our Taxpayer Answer Center, available on
making corrections to nonfinancial information.
our website at tax.illinois.gov. If you cannot find the answer to
If you are requesting a credit, do not use the credit until we notify you
your question, you can email the Department from the Taxpayer
Answer Center. You can also call weekdays between 8:00 a.m.
that your credit has been approved.
and 5:00 p.m. at 1 800 732-8866 or 217 782-3336 or call our
You must file one Form ART-1-X for each reporting period you want
TDD-telecommunications device for the deaf at 1 800 544-5304.
to amend. For example, if you file Form ART-1 monthly, you must file
If you have a specific question about an amended return you have
one Form ART-1-X for each month you are amending. You cannot
filed, call us at 217 782-7897 or write us at
file one ART-1-X to amend several months. Likewise, if you file
Form ART-1 on an annual basis, you must file one amended return
SALES TAX PROCESSING DIVISION
for each year that you want to amend.
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19013
If you originally filed Form ART-2, Multiple Site Form, you must file
SPRINGFIELD IL 62794-9013
Form ART-2-X, Amended Multiple Site Form, for the locations whose
figures need to be amended and attach it to Form ART-1-X. For
Where do I mail my completed return?
those locations with no change, we will use the most recent figures
Mail your completed return to:
filed. Failure to file Form ART-2-X will delay the processing of your
ILLINOIS DEPARTMENT OF REVENUE
Form ART-1-X or your changes will not be accepted.
PO BOX 19034
Note: If you received a notice from us that your original return is
SPRINGFIELD IL 62794-9034
unprocessable, we cannot process an amended return (claim for
credit) until you respond to the notice.
How can I file and pay electronically?
We encourage all taxpayers to file returns electronically. If you filed
What is the deadline for filing this form?
your original Form ART-1 for the reporting period you are amending
The period for which you can claim a credit for an overpayment of
through MyTax Illinois at tax.illinois.gov, you can also file your
Automobile Renting Occupation and Use Tax depends on when
Form ART-1-X using that system. You can also make your payments
you file your Form ART-1-X. If you file this amended return between
through MyTax Illinois. This is a free, online program designed to be
January 1 and June 30 of this year, you may file a claim for credit
an easy, convenient, and fast way for you to electronically submit
for amounts you overpaid during the current year and the previous
your return and payment any time. No software is required, and it is
36 months. Beginning July 1, you may file a claim for credit for the
available 24 hours a day, 7 days a week.
amounts you overpaid during the current year and previous 30
months.
Note: We use the U.S. Postal Service postmark date as the filing
date of a properly signed amended return (claim for credit).
There is no deadline for making additional payments; however,
the longer you wait to pay, the more interest and, when applicable,
Specific Instructions
Everyone must complete Steps 1, 2, and 4. You must also complete
Note: The organization’s tax-exempt number must have been in
Step 3 if you are changing financial information.
effect on the day you rented the automobile.
If you checked Reason 2g (another reason), please explain the
Step 1: Identify your business
reason for the tax exemption on the lines provided. Attach additional
Enter your Illinois account ID as it appears on your original
sheets if necessary.
Form ART-1. Also, enter the reporting period for which you are filing
If you checked Reason 6, you must enter the correct account ID.
the amended return. Next, enter the name of your business as it
If you checked Reason 7, you must enter the correct reporting period.
appears on your original return.
Mark Reason 8 only if Reasons 1 through 7 do not apply. On the
Step 2: Mark the reason you are filing an amended return
lines provided, please explain why you are correcting your return.
Mark the reason that best explains why you are filing Form ART-1-X.
Attach additional sheets if necessary.
If you checked Reason 2a (rentals made to an exempt organization),
you must enter the tax-exempt “E” number we issued on the line
provided. If you rented automobiles to more than one organization,
enter each organization’s tax-exempt number on a separate sheet,
and attach it to your return.
ART-1-X Instructions front (R-03/14)
Step 3: Correct your financial information
Line 17
Enter the total amount you have paid. This figure includes the
Complete all applicable lines when making corrections to the
amount you paid with your original Form ART-1 and any subsequent
financial information on your return. If you do not complete all lines,
amended returns, as well as any assessment payments you have
we will use the most recent figures filed. This includes Form ART-2-X.
made for this reporting period. Be sure to reduce the total paid by any
You will need to include only the locations that have a change. For
credit or refund of tax you have received for this reporting period.
those locations with no change, the most recent figures filed will be used.
Line 18
Drop amounts of less than 50 cents and increase amounts of 50
If Line 17 is greater than Line 16, Column B, enter the difference on
cents or more to the next higher dollar.
Line 18. This is the amount you have overpaid.
Enter the appropriate tax rate for your location on the line provided.
Line 19
Column A
If Line 17 is less than Line 16, Column B, enter the difference on
Lines 1 through 16: Enter the figures from your most recent return.
Line 19. This is the amount you have underpaid. Pay this amount
These figures may be from your original Form ART-1 or from any
when you file this return. We will bill you for any additional tax,
corrections you have made since you filed your original Form ART-1.
penalty, and interest that is due.
If you do not complete all lines, we will use the most recent figures
Enter the amount you are paying on the line provided in the “Read
filed when processing Form ART-1-X.
this information first” section on the front of the return.
Column B
Lines 1 through 16: Enter the corrected figures. If there is no
Step 4: Sign below
change from Column A, enter the figures from Column A.
We cannot process this form until it is signed by the owner, officer, or
Note: If you have an amount written in Column A that you are
other person authorized to sign the original return.
reducing to zero, enter “0” in Column B. Leaving the line in Column
Penalty and Interest Information
B blank may delay the processing of your return or your changes will
If, on this amended return, you are increasing the amount of tax
not be accepted on your Form ART-1-X.
due, we will bill you for any additional penalty and interest that we
Detailed instructions for certain lines in Step 3
calculate is due.
Line 2
If, on this amended return, you are reducing the amount of tax due,
2a Amount of taxes collected
we will recalculate any penalty and interest that is due and include
2a _______________
and included in the amount on Line 1
the recomputed amounts in determining the amount you have
2b Amount of rentals made to exempt
overpaid.
2b _______________
You owe a late filing penalty if you do not file a processable return
organizations (See instructions.)
by the due date, a late payment penalty if you do not pay the
2c Amount of the receipts from rentals
amount you owe by the original due date of the return or if you were
under lease terms of more than
required to make quarter-monthly payments and failed to do so, a
one year
2c _______________
bad check penalty if your remittance is not honored by your financial
2d Amount of applicable interstate
institution, and a cost of collection fee if you do not pay the amount
2d _______________
commerce deductions
you owe within 30 days of the date printed on a notice or bill. For
more information, see Publication 103, Penalties and Interest for
2e Amount of waivers of claims for
Illinois Taxes, available on our website at tax.illinois.gov.
loss or damage to vehicles
rented (paid by renter)
2e _______________
2f
Amount of additional insurance
coverage (paid by renter)
2f _______________
2g Amount of the cost of refueling
2g _______________
a rented automobile (paid by renter)
2h Additional qualifying deductions
(Identify the deduction and enter
the amount.)
Identify: _______________________
2h _______________
2i
_______________________
2i _______________
2j
_______________________
2j _______________
2k
2k _______________
_______________________
Add Lines 2a through 2k. This amount is
the sum of your total deductions. Enter this
2
amount on Step 3, Line 2 of the return.
_______________
Line 7
Complete this line only if you originally filed on time. If you filed
timely, figure your discount at the rate of 1.75 percent (.0175) of the
amount you paid on time.
If you are increasing the amount of tax due, you may not increase
the amount of your discount unless the increased tax due was paid
on or before the due date of the original return.
If you are decreasing the amount of tax due, you will need to refigure
the amount of discount to which you are entitled based on your new
figures.
ART-1-X Instructions back (R-03/14)

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