Instructions for Form Cmft-1-x - Amended County Motor Fuel Tax Return

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Illinois Department of Revenue
CMFT-1-X
Amended County Motor Fuel Tax Return Information
and Instructions
General Information
you overpaid during the current year and previous 36 months.
Who must fi le Form CMFT-1-X?
Beginning July 1, you may fi le a claim for credit for the amounts you
You must fi le Form CMFT-1-X if you fi led Form CMFT-1, County
overpaid during the current year and previous 30 months.
Motor Fuel Tax Return, and
• you want to correct your return, either to pay more tax or to
Note: We use the U.S. Postal Service postmark date as the fi ling date
request a credit for tax you overpaid; or
of a properly signed amended return (claim for credit).
• you are making corrections to nonfi nancial information on your
If you are making an additional payment, there is no deadline;
return.
however, the longer you wait to pay, the more interest and, when
Do not fi le Form CMFT-1-X for amounts of less than $1.
applicable, penalty you will owe.
You must fi le one Form CMFT-1-X for each reporting period you
How do I get forms?
want to amend. For example, if you fi le Form CMFT-1 monthly, you
If you need additional amended returns, you may photocopy a blank
must fi le one Form CMFT-1-X for each month you are amending. You
return, or visit our web site at tax.illinois.gov, or call our 24-hour
cannot fi le one CMFT-1-X to amend several months. Likewise, if you
Forms Order Line at 1 800 356-6302
fi le Form CMFT-1 on a quarterly or annual basis, you must fi le one
How do I get help?
amended return for each quarter or year that you want to amend.
Visit our web site at tax.illinois.gov or call weekdays between 8 a.m.
If you originally fi led Form CMFT-2, Multiple Site Form, you must fi le
and 5 p.m. at 1 800 732-8866 or 217 782-3336. The number for our
Form CMFT-2-X, Amended Multiple Site Form, for the locations whose
TDD (telecommunications device for the deaf) is 1 800 544-5304.
fi gures need to be amended and attach it to Form CMFT-1-X. For
If you have a specifi c question about an amended return you have
those locations with no change, we will use the most recent fi gures
already fi led, call us at 217 782-7517 or write us at
fi led. Failure to fi le Form CMFT-2-X will delay the processing of your
Form CMFT-1-X or your changes will not be accepted.
SALES TAX PROCESSING DIVISION
ILLINOIS DEPARTMENT OF REVENUE
Note: If you received a notice from us that your original return is
PO BOX 19013
unprocessable, we cannot process an amended return (claim for
SPRINGFIELD IL 62794-9013
credit) until you respond to the notice. Also, if you are requesting a
credit, you will not be able to use it until we notify you that your credit
To what address do I mail my completed return?
has been approved.
Mail your completed return to:
ILLINOIS DEPARTMENT OF REVENUE
What is the deadline for fi ling this form?
PO BOX 19034
The deadline for fi ling to obtain a credit for an overpayment of the
SPRINGFIELD IL 62794-9034
County Motor Fuel Tax changes semiannually on January 1 and
July 1. If you fi le this amended return between January 1 and
June 30 of this year, you may fi le a claim for credit for the amounts
Specifi c Instructions
Which parts of this form must I complete?
number on a separate sheet and attach it to your return. Note: The
Everyone must complete Steps 1, 2 and 4. You must also complete
organization’s tax-exempt number must have been in effect on the
Step 3 if you are changing fi nancial information.
day you made the sale.
Step 1: Identify your business
If you checked Reason 5, you must write the correct account ID.
Write your Illinois account ID as it appears on your original
If you checked Reason 6, you must write the correct reporting period.
Form CMFT-1. Also, write the reporting period for which you are
Check Reason 7 only if Reasons 1 through 6 do not apply. On the
fi ling the amended return. Next, write the name of your business as it
lines provided, please explain why you are correcting your original
appears on your original return.
return. Attach additional sheets if necessary.
Step 2: Mark the reason you are fi ling an amended return
Mark the reason that best explains why you are fi ling Form CMFT-1-X.
Step 3: Correct your fi nancial information
If you checked Reason 2a (motor fuel sold to an Illinois business
Complete all applicable lines when making corrections to the
for resale), you must also write the business’ account ID on the line
fi nancial information on your return. If you do not complete all
provided. If you sold motor fuel to more than one business, write each
lines, we will use the most recent fi gures fi led. This includes
business’ account ID on a separate sheet and attach it to your return.
Form CMFT-2-X. You will need to include only the locations that have
If you checked Reason 2b (motor fuel sold to an exempt
a change. For those locations with no change, the most recent fi gures
organization), you must also write the organization’s tax-exempt
fi led will be used.
“E” number on the line provided. If you sold motor fuel to more than
Drop amounts of less than 50 cents and increase amounts of 50
one exempt organization, write each organization’s tax-exempt
cents or more to the next higher dollar.
CMFT-1-X Instructions front (R-1/10)
Illinois Department of Revenue
CMFT-1-X
Amended County Motor Fuel Tax Return Information
and Instructions
General Information
you overpaid during the current year and previous 36 months.
Who must fi le Form CMFT-1-X?
Beginning July 1, you may fi le a claim for credit for the amounts you
You must fi le Form CMFT-1-X if you fi led Form CMFT-1, County
overpaid during the current year and previous 30 months.
Motor Fuel Tax Return, and
• you want to correct your return, either to pay more tax or to
Note: We use the U.S. Postal Service postmark date as the fi ling date
request a credit for tax you overpaid; or
of a properly signed amended return (claim for credit).
• you are making corrections to nonfi nancial information on your
If you are making an additional payment, there is no deadline;
return.
however, the longer you wait to pay, the more interest and, when
Do not fi le Form CMFT-1-X for amounts of less than $1.
applicable, penalty you will owe.
You must fi le one Form CMFT-1-X for each reporting period you
How do I get forms?
want to amend. For example, if you fi le Form CMFT-1 monthly, you
If you need additional amended returns, you may photocopy a blank
must fi le one Form CMFT-1-X for each month you are amending. You
return, or visit our web site at tax.illinois.gov, or call our 24-hour
cannot fi le one CMFT-1-X to amend several months. Likewise, if you
Forms Order Line at 1 800 356-6302
fi le Form CMFT-1 on a quarterly or annual basis, you must fi le one
How do I get help?
amended return for each quarter or year that you want to amend.
Visit our web site at tax.illinois.gov or call weekdays between 8 a.m.
If you originally fi led Form CMFT-2, Multiple Site Form, you must fi le
and 5 p.m. at 1 800 732-8866 or 217 782-3336. The number for our
Form CMFT-2-X, Amended Multiple Site Form, for the locations whose
TDD (telecommunications device for the deaf) is 1 800 544-5304.
fi gures need to be amended and attach it to Form CMFT-1-X. For
If you have a specifi c question about an amended return you have
those locations with no change, we will use the most recent fi gures
already fi led, call us at 217 782-7517 or write us at
fi led. Failure to fi le Form CMFT-2-X will delay the processing of your
Form CMFT-1-X or your changes will not be accepted.
SALES TAX PROCESSING DIVISION
ILLINOIS DEPARTMENT OF REVENUE
Note: If you received a notice from us that your original return is
PO BOX 19013
unprocessable, we cannot process an amended return (claim for
SPRINGFIELD IL 62794-9013
credit) until you respond to the notice. Also, if you are requesting a
credit, you will not be able to use it until we notify you that your credit
To what address do I mail my completed return?
has been approved.
Mail your completed return to:
ILLINOIS DEPARTMENT OF REVENUE
What is the deadline for fi ling this form?
PO BOX 19034
The deadline for fi ling to obtain a credit for an overpayment of the
SPRINGFIELD IL 62794-9034
County Motor Fuel Tax changes semiannually on January 1 and
July 1. If you fi le this amended return between January 1 and
June 30 of this year, you may fi le a claim for credit for the amounts
Specifi c Instructions
Which parts of this form must I complete?
number on a separate sheet and attach it to your return. Note: The
Everyone must complete Steps 1, 2 and 4. You must also complete
organization’s tax-exempt number must have been in effect on the
Step 3 if you are changing fi nancial information.
day you made the sale.
Step 1: Identify your business
If you checked Reason 5, you must write the correct account ID.
Write your Illinois account ID as it appears on your original
If you checked Reason 6, you must write the correct reporting period.
Form CMFT-1. Also, write the reporting period for which you are
Check Reason 7 only if Reasons 1 through 6 do not apply. On the
fi ling the amended return. Next, write the name of your business as it
lines provided, please explain why you are correcting your original
appears on your original return.
return. Attach additional sheets if necessary.
Step 2: Mark the reason you are fi ling an amended return
Mark the reason that best explains why you are fi ling Form CMFT-1-X.
Step 3: Correct your fi nancial information
If you checked Reason 2a (motor fuel sold to an Illinois business
Complete all applicable lines when making corrections to the
for resale), you must also write the business’ account ID on the line
fi nancial information on your return. If you do not complete all
provided. If you sold motor fuel to more than one business, write each
lines, we will use the most recent fi gures fi led. This includes
business’ account ID on a separate sheet and attach it to your return.
Form CMFT-2-X. You will need to include only the locations that have
If you checked Reason 2b (motor fuel sold to an exempt
a change. For those locations with no change, the most recent fi gures
organization), you must also write the organization’s tax-exempt
fi led will be used.
“E” number on the line provided. If you sold motor fuel to more than
Drop amounts of less than 50 cents and increase amounts of 50
one exempt organization, write each organization’s tax-exempt
cents or more to the next higher dollar.
CMFT-1-X Instructions front (R-1/10)
Column A
Step 4:
Sign below
Lines 1 through 11: Write the fi gures from your most recent return.
We cannot process this form until it is signed by the owner, offi cer, or
These fi gures may be from your original Form CMFT-1 or from any
other person authorized to sign the original return.
corrections you have made since you fi led your original Form CMFT-1.
Penalty and Interest Information
Column B
If, on this amended return, you are increasing the amount of tax
Lines 1 through 11: Write the corrected fi gures. If there is no change
due, we will bill you for any additional penalty and interest that we
from Column A, write the fi gures from Column A.
calculate is due.
Note: If you have an amount written in Column A that you are
If, on this amended return, you are reducing the amount of tax due,
reducing to zero, write “0” in Column B. Leaving the line in Column B
we will recalculate any penalty and interest that is due and include
blank may delay the processing of your return.
the recomputed amounts in determining the amount you have
Detailed instructions for certain lines in Step 3
overpaid.
Line 6
You owe a late fi ling penalty if you do not fi le a processable
Complete this line only if you originally fi led on time. If you fi led
return by the due date, a late payment penalty if you do not pay
timely, fi gure your discount at the rate of 1.75 percent (.0175) of the
the amount you owe by the original due date of the return or were
amount you paid on time.
required to make quarter-monthly payments and failed to do so,
If you are increasing the amount of tax due, you may not increase the
a bad check penalty if your remittance is not honored by your
amount of your discount unless the increased tax due is paid on or
fi nancial institution, and a cost of collection fee if you do not pay
before the due date of the original return.
the amount you owe within 30 days of the date printed on a notice or
bill. For more information, see Publication 103, Penalties and Inter-
If you are decreasing the amount of tax due, you will need to refi gure
est for Illinois Taxes. To receive a copy of this publication, visit our
the amount of discount to which you are entitled based on your new
web site at tax.illinos.gov or call our 24-hour Forms Order Line at
fi gures.
1 800-356-6302.
Line 12
Write the total amount you have paid. This fi gure includes the amount
you paid with your original Form CMFT-1 and any subsequent
amended returns, and any assessment payments you have made for
this reporting period. Be sure to reduce the total paid by any credit or
refund of tax you have received for this reporting period.
Line 13
If Line 12 is greater than Line 11, Column B, write the difference on
Line 13. This is the amount you have overpaid.
Line 14
If Line 12 is less than Line 11, Column B, write the difference on
Line 14. This is the amount you have underpaid. Please pay this
amount when you fi le this return. We will bill you for any additional
tax, penalty, and interest that is due.
Please write the amount you are paying on the line provided in the
“Read this information fi rst” section on the front of the return.
CMFT-1-X Instructions back (R-1/10)

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