Amended Tire User Fee Return

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Illinois Department of Revenue
ST-8-X
Amended Tire User Fee Return Information and Instructions
General Instructions
Who must file Form ST-8-X?
Note: We use the U.S. Postal Service postmark date as the filing date
You must file Form ST-8-X if you filed Form ST-8, Tire User Fee
of a properly signed amended return (claim for credit).
Return, and
If you are making an additional payment, there is no deadline;
• you want to correct your Tire User Fee Return, either to pay
however, the longer you wait to pay, the more interest and, when
more fee or to request a credit for the fee you overpaid; or
applicable, penalty you will owe.
• you are making corrections to the nonfinancial information on
How do I get forms?
your return.
If you need additional amended returns, you may photocopy a blank
Do not file Form ST-8-X for amounts of less than $1.
return, or visit our website at tax.illinois.gov, or call our 24-hour
Forms Order Line at 1 800 356-6302
You must file one Form ST-8-X for each reporting period you want to
amend. For example, if you file Form ST-8 quarterly, you must file one
How do I get help?
Form ST-8-X for each quarter you are amending. You cannot file one
Visit our website at tax.illinois.gov or call weekdays between 8 a.m.
ST-8-X to amend several quarters.
and 5 p.m. at 1 800 732-8866 or 217 782-3336. The number for our
TDD (telecommunications device for the deaf) is 1 800 544-5304.
Note: If you received a notice from us that your original return is not
processable, we cannot process an amended return (claim for credit)
If you have a specific question about an amended return you have
until you respond to the notice. Also, if you are requesting a credit,
already filed, call us at 217 782-7517 or write us at
you will not be able to use it until we notify you that your credit has
SALES TAX PROCESSING DIVISION
been approved.
ILLINOIS DEPARTMENT OF REVENUE
What is the deadline for filing this form?
PO BOX 19013
The deadline for filing to obtain a credit for an overpayment of the
SPRINGFIELD IL 62794-9013
Tire User Fee changes semiannually on January 1 and July 1. If you
To what address do I mail my completed return?
file this amended return between January 1 and June 30 of this year,
Mail your completed return to:
you may file a claim for credit for the amounts you overpaid during
ILLINOIS DEPARTMENT OF REVENUE
the current year and the previous 36 months. Beginning July 1, you
PO BOX 19034
may file a claim for credit for the amounts you overpaid during the
SPRINGFIELD IL 62794-9034
current year and the previous 30 months.
Specific Instructions
Which parts of this form must I complete?
Step 3: Correct your financial information
Everyone must complete Steps 1, 2, and 4. You must also complete
Complete all applicable lines when making corrections to the
Step 3 if you are changing financial information.
financial information on your return. If you do not complete all lines,
we will use the most recent figures filed.
Step 1: Identify your business
Column A
Write your Illinois business account ID as it appears on your original
Lines 1 through 10: Write the figures from your most recent return.
Form ST-8. Also, write the reporting period for which you are filing the
These figures may be from your original Form ST-8 or from any
amended return. Next, write the name of your business as it appears
corrections you have made since you filed your original Form ST-8.
on your original return.
Column B
Step 2: Mark the reason you are filing an amended return
Lines 1 through 10: Write the corrected figures. If there is no change
Mark the reason that best explains why you are filing Form ST-8-X.
from Column A, write the figures from Column A.
If you checked Reason 2c (tires sold to an Illinois business for
Note: If you have an amount written in Column A that you are
resale), you must write the business’ account ID on the line provided.
reducing to zero, write “0” in Column B. Leaving the line in Column B
If you sold tires to more than one business, write each business’
blank may delay the processing of your return.
account ID on a separate sheet, and attach it to your return.
Detailed instructions for certain lines in Step 3
If you checked Reason 2i (other), please explain the reason for
the fee exemption on the lines provided. Attach additional sheets if
Line 5
necessary.
Figure your collection allowance at the rate of 10 cents ($.10) per
tire. However, beginning with the fourth quarter 2009 and forward,
If you checked Reason 6, you must write the correct account ID.
complete this line only if you filed your original return and paid the fee
If you checked Reason 7, you must write the correct reporting period.
owed by the due date.
Check Reason 8 only if Reasons 1 through 7 do not apply. Please
If you are increasing the amount of fee due, you may not increase the
explain why you are correcting your original return on the lines
amount of your collection allowance unless the increased fee is paid
provided. Attach additional sheets if necessary.
on or before the due date of the original return.
ST-8-X Instructions front (R-01/13)
Illinois Department of Revenue
ST-8-X
Amended Tire User Fee Return Information and Instructions
General Instructions
Who must file Form ST-8-X?
Note: We use the U.S. Postal Service postmark date as the filing date
You must file Form ST-8-X if you filed Form ST-8, Tire User Fee
of a properly signed amended return (claim for credit).
Return, and
If you are making an additional payment, there is no deadline;
• you want to correct your Tire User Fee Return, either to pay
however, the longer you wait to pay, the more interest and, when
more fee or to request a credit for the fee you overpaid; or
applicable, penalty you will owe.
• you are making corrections to the nonfinancial information on
How do I get forms?
your return.
If you need additional amended returns, you may photocopy a blank
Do not file Form ST-8-X for amounts of less than $1.
return, or visit our website at tax.illinois.gov, or call our 24-hour
Forms Order Line at 1 800 356-6302
You must file one Form ST-8-X for each reporting period you want to
amend. For example, if you file Form ST-8 quarterly, you must file one
How do I get help?
Form ST-8-X for each quarter you are amending. You cannot file one
Visit our website at tax.illinois.gov or call weekdays between 8 a.m.
ST-8-X to amend several quarters.
and 5 p.m. at 1 800 732-8866 or 217 782-3336. The number for our
TDD (telecommunications device for the deaf) is 1 800 544-5304.
Note: If you received a notice from us that your original return is not
processable, we cannot process an amended return (claim for credit)
If you have a specific question about an amended return you have
until you respond to the notice. Also, if you are requesting a credit,
already filed, call us at 217 782-7517 or write us at
you will not be able to use it until we notify you that your credit has
SALES TAX PROCESSING DIVISION
been approved.
ILLINOIS DEPARTMENT OF REVENUE
What is the deadline for filing this form?
PO BOX 19013
The deadline for filing to obtain a credit for an overpayment of the
SPRINGFIELD IL 62794-9013
Tire User Fee changes semiannually on January 1 and July 1. If you
To what address do I mail my completed return?
file this amended return between January 1 and June 30 of this year,
Mail your completed return to:
you may file a claim for credit for the amounts you overpaid during
ILLINOIS DEPARTMENT OF REVENUE
the current year and the previous 36 months. Beginning July 1, you
PO BOX 19034
may file a claim for credit for the amounts you overpaid during the
SPRINGFIELD IL 62794-9034
current year and the previous 30 months.
Specific Instructions
Which parts of this form must I complete?
Step 3: Correct your financial information
Everyone must complete Steps 1, 2, and 4. You must also complete
Complete all applicable lines when making corrections to the
Step 3 if you are changing financial information.
financial information on your return. If you do not complete all lines,
we will use the most recent figures filed.
Step 1: Identify your business
Column A
Write your Illinois business account ID as it appears on your original
Lines 1 through 10: Write the figures from your most recent return.
Form ST-8. Also, write the reporting period for which you are filing the
These figures may be from your original Form ST-8 or from any
amended return. Next, write the name of your business as it appears
corrections you have made since you filed your original Form ST-8.
on your original return.
Column B
Step 2: Mark the reason you are filing an amended return
Lines 1 through 10: Write the corrected figures. If there is no change
Mark the reason that best explains why you are filing Form ST-8-X.
from Column A, write the figures from Column A.
If you checked Reason 2c (tires sold to an Illinois business for
Note: If you have an amount written in Column A that you are
resale), you must write the business’ account ID on the line provided.
reducing to zero, write “0” in Column B. Leaving the line in Column B
If you sold tires to more than one business, write each business’
blank may delay the processing of your return.
account ID on a separate sheet, and attach it to your return.
Detailed instructions for certain lines in Step 3
If you checked Reason 2i (other), please explain the reason for
the fee exemption on the lines provided. Attach additional sheets if
Line 5
necessary.
Figure your collection allowance at the rate of 10 cents ($.10) per
tire. However, beginning with the fourth quarter 2009 and forward,
If you checked Reason 6, you must write the correct account ID.
complete this line only if you filed your original return and paid the fee
If you checked Reason 7, you must write the correct reporting period.
owed by the due date.
Check Reason 8 only if Reasons 1 through 7 do not apply. Please
If you are increasing the amount of fee due, you may not increase the
explain why you are correcting your original return on the lines
amount of your collection allowance unless the increased fee is paid
provided. Attach additional sheets if necessary.
on or before the due date of the original return.
ST-8-X Instructions front (R-01/13)
Penalty and Interest Information
If you are decreasing the amount of fee due, you will need to refigure
the amount of collection allowance to which you are entitled based
If, on this amended return, you are increasing the amount of tax
on your new figures.
due, we will bill you for any additional penalty and interest that we
Line 11
calculate is due.
Write the total amount you have paid. This number includes the
If, on this amended return, you are reducing the amount of tax due,
amount you paid with your original Form ST-8, any subsequent
we will recalculate any penalty and interest that is due and include the
amended returns, and any assessment payments you have made for
recomputed amounts in determining the amount you have overpaid.
this reporting period. Be sure to reduce the total paid by any credit or
You owe a late filing penalty if you do not file a processable
refund of fee you have received for this liability period.
return by the due date, a late payment penalty if you do not pay
Line 12
the amount you owe by the original due date of the return or were
If Line 11 is greater than Line 10, Column B, write the difference on
required to make quarter-monthly payments and failed to do so,
Line 12. The difference is the amount you overpaid.
a bad check penalty if your remittance is not honored by your
Line 13
financial institution, and a cost of collection fee if you do not pay
If Line 11 is less than Line 10, Column B, write the difference on
the amount you owe within 30 days of the date printed on a notice
or bill. For more information, see Publication 103, Penalties and
Line 13. This amount is your underpayment. Please pay this amount
Interest for Illinois Taxes. To receive a copy of this publication, visit
at the time you file this return. We will bill you for any additional fee,
our website at tax.illinos.gov or call our 24-hour Forms Order Line
penalty, and interest that is due.
at 1 800-356-6302.
Please write the amount you are paying on the line provided in the
“Read this information first” section on the front of the return.
Step 4: Sign below
We cannot process this form until it is signed by the owner, officer, or
other person authorized to sign the original return.
ST-8-X Instructions back
(R-01/13)

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