Instructions for Form St-14-x - Amended Chicago Soft Drink Tax Return

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Illinois Department of Revenue
ST-14-X
Instructions
General Instructions
Who must file Form ST-14-X?
How do I get forms?
You must file Form ST-14-X if you filed Form ST-14, Chicago Soft
If you need additional amended returns, visit our website at
tax.illinois.gov.
Drink Tax Return, and
you want to correct your Chicago Soft Drink Tax return, either
Can I file this return and pay the tax due electronically?
to pay more tax or to request a refund or credit for tax you
Yes, you can use MyTax Illinois on our website at tax.illinois.gov to
overpaid; or
file your Form ST-14-X if you filed your original return for the same
you are making corrections to nonfinancial information on your
period through MyTax Illinois. MyTax Illinois also allows for electronic
return.
payment of any tax due.
Do not file Form ST-14-X for amounts less than $1.
How do I get help?
You must file one Form ST-14-X for each reporting period you want
Visit our website at tax.illinois.gov or call weekdays between 8 a.m.
to amend. For example, if you file Form ST-14 monthly, you must
and 5 p.m. at 1 800 732-8866 or 217 782-3336. The number for our
file one Form ST-14-X for each month you are amending. You
TDD (telecommunications device for the deaf) is 1 800 544-5304.
cannot file one ST-14-X to amend several months. Likewise, if you
If you have a specific question about an amended return you have
file Form ST-14 on a quarterly or annual basis, you must file one
filed, call us at 217 782-5906.
amended return for each quarter or year that you want to amend.
Where do I mail my completed return?
Note: If you received a notice from us that your original return could
Mail your completed return to:
not be processed, we will not send you a refund or issue you a credit
CHICAGO SOFT DRINK TAX ADMINISTRATION
even if you amend the return until you respond to the notice.
PO BOX 19034
What is the deadline for filing this form?
SPRINGFIELD IL 62794-9034
The period for which you can claim a credit for an overpayment of
the Chicago Soft Drink Tax depends on when you file your Form
ST-14-X. If you file this amended return between January 1 and June
30 of this year, you may file a claim for credit for the amounts you
overpaid during the current year and previous 36 months. Beginning
July 1, you may file a claim for the 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 an additional payment; however,
the longer you wait to pay, the more interest and, when applicable,
penalty you will owe. For more information about penalties and
interest, see Publication 103, Penalties and Interest for Illinois Taxes,
which is available on our website at tax.illinois.gov.
Specific Instructions
Which steps of this form must I complete?
Step 2: Mark the reason why you are filing an amended return.
Everyone must complete Steps 1, 2, and 4. You must also complete
Mark the reason that best describes why you are filing Form ST-14-X.
Step 3 if you are changing financial information.
If you marked Reason 2a (sales made to another Illinois business
Step 1: Identify your business
for resale), you must also enter the business’ account ID on the line
Enter your Illinois account ID as it appears on your original
provided. If you sold soft drinks to more than one business, enter
Form ST-14. Also, enter the reporting period for which you are filing
each business’ account ID on a separate sheet and attach it to your
the amended return. Next, enter the name of your business as it
return.
appears on your original return.
If you marked Reason 2c (sales made to an exempt organization),
you must also enter the organization’s tax-exempt “E” number on the
line provided. If you made sales to more than one organization, enter
each organization’s tax-exempt number on a separate sheet and
attach it to your return. Note: The organization’s tax-exempt number
must have been in effect on the day you made the sale.
ST-14-X Instructions (R-05/17)
Illinois Department of Revenue
ST-14-X
Instructions
General Instructions
Who must file Form ST-14-X?
How do I get forms?
You must file Form ST-14-X if you filed Form ST-14, Chicago Soft
If you need additional amended returns, visit our website at
tax.illinois.gov.
Drink Tax Return, and
you want to correct your Chicago Soft Drink Tax return, either
Can I file this return and pay the tax due electronically?
to pay more tax or to request a refund or credit for tax you
Yes, you can use MyTax Illinois on our website at tax.illinois.gov to
overpaid; or
file your Form ST-14-X if you filed your original return for the same
you are making corrections to nonfinancial information on your
period through MyTax Illinois. MyTax Illinois also allows for electronic
return.
payment of any tax due.
Do not file Form ST-14-X for amounts less than $1.
How do I get help?
You must file one Form ST-14-X for each reporting period you want
Visit our website at tax.illinois.gov or call weekdays between 8 a.m.
to amend. For example, if you file Form ST-14 monthly, you must
and 5 p.m. at 1 800 732-8866 or 217 782-3336. The number for our
file one Form ST-14-X for each month you are amending. You
TDD (telecommunications device for the deaf) is 1 800 544-5304.
cannot file one ST-14-X to amend several months. Likewise, if you
If you have a specific question about an amended return you have
file Form ST-14 on a quarterly or annual basis, you must file one
filed, call us at 217 782-5906.
amended return for each quarter or year that you want to amend.
Where do I mail my completed return?
Note: If you received a notice from us that your original return could
Mail your completed return to:
not be processed, we will not send you a refund or issue you a credit
CHICAGO SOFT DRINK TAX ADMINISTRATION
even if you amend the return until you respond to the notice.
PO BOX 19034
What is the deadline for filing this form?
SPRINGFIELD IL 62794-9034
The period for which you can claim a credit for an overpayment of
the Chicago Soft Drink Tax depends on when you file your Form
ST-14-X. If you file this amended return between January 1 and June
30 of this year, you may file a claim for credit for the amounts you
overpaid during the current year and previous 36 months. Beginning
July 1, you may file a claim for the 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 an additional payment; however,
the longer you wait to pay, the more interest and, when applicable,
penalty you will owe. For more information about penalties and
interest, see Publication 103, Penalties and Interest for Illinois Taxes,
which is available on our website at tax.illinois.gov.
Specific Instructions
Which steps of this form must I complete?
Step 2: Mark the reason why you are filing an amended return.
Everyone must complete Steps 1, 2, and 4. You must also complete
Mark the reason that best describes why you are filing Form ST-14-X.
Step 3 if you are changing financial information.
If you marked Reason 2a (sales made to another Illinois business
Step 1: Identify your business
for resale), you must also enter the business’ account ID on the line
Enter your Illinois account ID as it appears on your original
provided. If you sold soft drinks to more than one business, enter
Form ST-14. Also, enter the reporting period for which you are filing
each business’ account ID on a separate sheet and attach it to your
the amended return. Next, enter the name of your business as it
return.
appears on your original return.
If you marked Reason 2c (sales made to an exempt organization),
you must also enter the organization’s tax-exempt “E” number on the
line provided. If you made sales to more than one organization, enter
each organization’s tax-exempt number on a separate sheet and
attach it to your return. Note: The organization’s tax-exempt number
must have been in effect on the day you made the sale.
ST-14-X Instructions (R-05/17)
Step 4: Sign below
If you marked Reason 2e (other), please explain the reason for
the tax exemption on the lines provided. Attach additional sheets if
We cannot process this form until it is signed by the owner, partner,
necessary.
or officer authorized to sign the original return.
Penalty and interest information
If you marked Reason 6, you must enter the correct Account ID.
If, on this amended return, you are increasing the amount of tax
If you marked Reason 7, you must enter the correct reporting period.
due, we will bill you for any additional penalty and interest that we
Mark Reason 8 only if Reasons 1 through 7 do not apply. Please
calculate is due.
explain why you are correcting your original return on the lines
If, on this amended return, you are reducing the amount of tax due,
provided. Attach additional sheets if necessary.
we will recalculate any penalty and interest that is due and include
Step 3: Correct your financial information
the recomputed amounts in determining the amount you have
Complete all applicable lines when making corrections to the
overpaid.
financial information on your return. If you do not complete all lines,
You owe a late-filing penalty if you do not file a processable
we will use the most recent figures filed.
return by the due date, a late-payment penalty if you do not pay
Drop amounts of less than 50 cents and increase amounts of 50
the amount you owe by the original due date of the return or were
cents or more to the next higher dollar.
required to make quarter-monthly payments and failed to do so, a
Column A
bad check penalty if your remittance is not honored by your financial
institution, and a cost of collection fee if you do not pay the amount
Lines 1 through 10: Enter the figures from your most recent return.
you owe within 30 days of the date printed on a notice or bill. For
These figures may be from your original Form ST-14 or from any
more information, see Publication 103, Penalties and Interest for
corrections you have made since you filed your original Form ST-14.
Illinois Taxes, which is available on our website at tax.illinos.gov.
Column B
Lines 1 through 10: Enter the corrected figures. If there is no change
from Column A, enter the figures from Column A.
Note: If you have an amount entered in Column A that you are
reducing to zero, enter “0” in Column B. Leaving the line in Column B
blank may delay the processing of your return.
Detailed instructions for certain lines in Step 3
Line 5
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 is 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 you are entitled to based on your new figures.
Line 11
Enter the total amount you have paid. This figure includes the amount
you paid with your original Form ST-14, any subsequent amended
returns, and any assessment payments you have made for this
reporting period. Be sure to reduce the total paid by any refund or
credit of tax you have received for this reporting period.
Line 12
If Line 11 is greater than Line 10, Column B enter the difference on
Line 12. The difference is the amount you are overpaid.
Line 13
If Line 11 is less than Line 10, Column B, enter the difference on
Line 13. This amount is your underpayment. Please pay this amount
when you file the return.
Please enter the amount you are paying on the line provided in the
“Read this information first” section on the front of the return.
ST-14-X Instructions (R-05/17)

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