Instructions for Form RC-6-x - Amended Cigarette and Little Cigar Revenue Return

ADVERTISEMENT
Form RC-6-X Instructions
General Information
Step-by-Step Instructions
Line 21 – Total value of unaffixed stamps
transferred from another licensed distributor.
Who must file Form RC-6-X?
Step 2: Report your stock
Line 22 – Gross value of all Illinois stamps
You must file Form RC-6-X to correct your
Line 8 – Total number of cigarettes and little
you purchased from us during the month.
original return or a previously filed amended
cigars you have on hand at the beginning
Line 23 – Figure the gross value of all
return. You must also attach any supporting
of the month, regardless of where you
schedules or documentation.
Illinois stamps that were affixed to original
purchased them. Include both stamped and
packages of cigarettes or little cigars when
unstamped cigarettes and little cigars and
What penalties may I owe?
you purchased or otherwise acquired them
those in public warehouses.
You owe a late-filing penalty if you do not
as reported on Schedule CC.
Line 9a – Number of cigarettes and little
file a processable return by the due date.
Effective June 24, 2012, the mill rate is 99
cigars you imported into Illinois without an
We will bill you for penalties and interest,
mills ($0.099) per stick. Use this rate to
Illinois stamp affixed to the original package.
if applicable. For more information about
figure the value of stamps affixed to original
Attach Schedule CA to support the number
penalties and interest, see Publication 103,
packages when purchased. However, if
entered on this line.
Penalties and Interest for Illinois Taxes,
Step 2, Line 9c, includes cigarettes or little
available on our website at tax.illinois.gov.
Line 9b – From Schedule CB, enter the
cigars purchased at “old” or multiple mill
number of cigarettes and little cigars you
Mail your completed Form RC-6-X and
rates, you will need to figure the amount for
purchased in Illinois from other licensed
attachments to:
Line 23 by completing Form RC-6-W.
distributors without an Illinois stamp affixed.
ALCOHOL, TOBACCO AND FUEL DIVISION
Line 25 – Total value of unaffixed stamps
Line 9c – From Schedule CC or Form
ILLINOIS DEPARTMENT OF REVENUE
transferred to another licensed distributor.
RC-6-W, Cigarette and Little Cigar Revenue
PO BOX 19019
Note: All stamp transfers must be approved
Return Worksheet, enter the number of
SPRINGFIELD IL 62794-9019
by the department prior to the transfer.
cigarettes and little cigars you purchased
Form RC-6-X can be filed electronically
that had an Illinois stamp affixed to the
Line 29 – Total value of all Illinois stamps
using MyTax Illinois, available on our website
original package at the time of purchase.
affixed to original packages of cigarettes
at tax.illinois.gov.
or little cigars on hand at the end of the
Line 12 – Number of unstamped cigarettes
If you have questions, write us at the address
month as reported on Schedule CF or Form
and little cigars shipped from a point in
above or call us weekdays from 8:00 a.m. to
RC-6-W.
Illinois to a point outside of Illinois pursuant
4:00 p.m. at 217 782-6045.
to sale or other disposition. Include sales
Line 30 – Gross value of all Illinois stamps
What records must I keep?
to out-of-state retailers holding multiple
not affixed to original packages on hand
You must keep within Illinois, at your licensed
transporter trip permits on Schedule CD.
at the end of the month as reported on
address, complete and accurate records
You must preserve bills of lading, post office
Schedule CF or Form RC-6-W.
of cigarettes and little cigars you held,
insurance or registry receipts, or trip sheets
Step 4: Mark the reason why you
purchased, manufactured, brought in or
to support all entries on Schedule CD.
are filing an amended return
caused to be brought into Illinois and then
Line 13 – Number of unstamped cigarettes
Check the best description of why you are
sold or otherwise disposed of. You must
and little cigars you sold to other licensed
also keep all invoices, bills of lading, sales
completing Form RC-6-X.
distributors, whether shipment was made
records, copies of bills of sale, inventory at
Note: If you checked “Other” and you are
directly from a warehouse in Illinois or from
the close of each month of all cigarettes and
a party to a civil suit, involving the amount
a manufacturer or out-of-state distributor
little cigars on hand and of all cigarette tax
claimed, enter the name of the suit on the
by the drop-shipment method. Schedule
stamps, both affixed and unaffixed, and other
line provided.
CE must show the purchaser’s FEIN, and
pertinent papers and documents relating
Returned merchandise
the purchaser must report receiving the
to the purchase, sale, or disposition of
cigarettes or little cigars on Schedule CB.
If you returned cigarettes or little cigars with
cigarettes and little cigars.
Illinois stamps affixed to an out-of-state
Line 14 – From Schedule CH, enter the total
Such books, records, papers, and
manufacturer, report the number of returned
number of little cigars that are reportable
documents must be available for inspection
sticks on Line 11 and the value of the stamps
on Line 8 of Form RC-55, Unstamped
during business hours by us or our
on Line 26. If you return unaffixed stamps to
Little Cigar Sticks Tax Return, or any other
authorized agent and employees and be
us, also report the value of these stamps on
necessary deductions. See Schedule CH
preserved for at least three years.
Line 26.
instructions for additional information.
What other penalties may be
If you returned unstamped cigarettes or
Line 17 – Total number of cigarettes and little
imposed?
little cigars to an Illinois manufacturer or
cigars on hand at the end of the month as
distributor, report the return as a sale to
If you affix counterfeit stamps, sell, or offer to
reported on Schedule CF or Form RC-6-W.
other licensed distributors on Schedule CE.
sell cigarettes or little cigars with counterfeit
Line 19 – Effective June 24, 2012, the mill
stamps affixed, you are guilty of a Class 2
If a customer located outside of Illinois
rate is 99 mills ($0.099) per stick. Use this
returned unstamped cigarettes or little cigars
felony.
rate to figure the tax due. However, if Step 2,
to you, report the return as an importation on
If you do not keep the required records or if
Line 18, includes cigarettes or little cigars
Schedule CA.
you falsify those records, you are guilty of a
sold at “old” or multiple mill rates, you will
When an original package bearing an Illinois
Class 4 felony. If you do not safely preserve
need to figure the amount for Line 19 by
cigarette tax stamp is returned to you, report
the required records for a period of three
completing Form RC-6-W.
the return as a purchase with stamps affixed
years or do not allow us to inspect them, you
Step 3: Report your cigarette tax
on Schedule CC.
are guilty of a business offense and may be
stamp usage
If you returned packages without
fined up to $1,500.
Line 20 – Gross value (do not deduct any
Illinois stamps affixed to an out-of-state
If you make, file, render, sign, or verify
discount allowed on invoices) of all Illinois
manufacturer, report this return as an
any false or fraudulent report or act as a
stamps, whether affixed to original packages
out-of-state sale on Schedule CD.
distributor of original cigarette or little cigar
or loose, on hand at the beginning of the
packages without a license, you are guilty of
month for which you are filing this return.
a Class 4 felony.
RC-6-X (R-07/13)
Form RC-6-X Instructions
General Information
Step-by-Step Instructions
Line 21 – Total value of unaffixed stamps
transferred from another licensed distributor.
Who must file Form RC-6-X?
Step 2: Report your stock
Line 22 – Gross value of all Illinois stamps
You must file Form RC-6-X to correct your
Line 8 – Total number of cigarettes and little
you purchased from us during the month.
original return or a previously filed amended
cigars you have on hand at the beginning
Line 23 – Figure the gross value of all
return. You must also attach any supporting
of the month, regardless of where you
schedules or documentation.
Illinois stamps that were affixed to original
purchased them. Include both stamped and
packages of cigarettes or little cigars when
unstamped cigarettes and little cigars and
What penalties may I owe?
you purchased or otherwise acquired them
those in public warehouses.
You owe a late-filing penalty if you do not
as reported on Schedule CC.
Line 9a – Number of cigarettes and little
file a processable return by the due date.
Effective June 24, 2012, the mill rate is 99
cigars you imported into Illinois without an
We will bill you for penalties and interest,
mills ($0.099) per stick. Use this rate to
Illinois stamp affixed to the original package.
if applicable. For more information about
figure the value of stamps affixed to original
Attach Schedule CA to support the number
penalties and interest, see Publication 103,
packages when purchased. However, if
entered on this line.
Penalties and Interest for Illinois Taxes,
Step 2, Line 9c, includes cigarettes or little
available on our website at tax.illinois.gov.
Line 9b – From Schedule CB, enter the
cigars purchased at “old” or multiple mill
number of cigarettes and little cigars you
Mail your completed Form RC-6-X and
rates, you will need to figure the amount for
purchased in Illinois from other licensed
attachments to:
Line 23 by completing Form RC-6-W.
distributors without an Illinois stamp affixed.
ALCOHOL, TOBACCO AND FUEL DIVISION
Line 25 – Total value of unaffixed stamps
Line 9c – From Schedule CC or Form
ILLINOIS DEPARTMENT OF REVENUE
transferred to another licensed distributor.
RC-6-W, Cigarette and Little Cigar Revenue
PO BOX 19019
Note: All stamp transfers must be approved
Return Worksheet, enter the number of
SPRINGFIELD IL 62794-9019
by the department prior to the transfer.
cigarettes and little cigars you purchased
Form RC-6-X can be filed electronically
that had an Illinois stamp affixed to the
Line 29 – Total value of all Illinois stamps
using MyTax Illinois, available on our website
original package at the time of purchase.
affixed to original packages of cigarettes
at tax.illinois.gov.
or little cigars on hand at the end of the
Line 12 – Number of unstamped cigarettes
If you have questions, write us at the address
month as reported on Schedule CF or Form
and little cigars shipped from a point in
above or call us weekdays from 8:00 a.m. to
RC-6-W.
Illinois to a point outside of Illinois pursuant
4:00 p.m. at 217 782-6045.
to sale or other disposition. Include sales
Line 30 – Gross value of all Illinois stamps
What records must I keep?
to out-of-state retailers holding multiple
not affixed to original packages on hand
You must keep within Illinois, at your licensed
transporter trip permits on Schedule CD.
at the end of the month as reported on
address, complete and accurate records
You must preserve bills of lading, post office
Schedule CF or Form RC-6-W.
of cigarettes and little cigars you held,
insurance or registry receipts, or trip sheets
Step 4: Mark the reason why you
purchased, manufactured, brought in or
to support all entries on Schedule CD.
are filing an amended return
caused to be brought into Illinois and then
Line 13 – Number of unstamped cigarettes
Check the best description of why you are
sold or otherwise disposed of. You must
and little cigars you sold to other licensed
also keep all invoices, bills of lading, sales
completing Form RC-6-X.
distributors, whether shipment was made
records, copies of bills of sale, inventory at
Note: If you checked “Other” and you are
directly from a warehouse in Illinois or from
the close of each month of all cigarettes and
a party to a civil suit, involving the amount
a manufacturer or out-of-state distributor
little cigars on hand and of all cigarette tax
claimed, enter the name of the suit on the
by the drop-shipment method. Schedule
stamps, both affixed and unaffixed, and other
line provided.
CE must show the purchaser’s FEIN, and
pertinent papers and documents relating
Returned merchandise
the purchaser must report receiving the
to the purchase, sale, or disposition of
cigarettes or little cigars on Schedule CB.
If you returned cigarettes or little cigars with
cigarettes and little cigars.
Illinois stamps affixed to an out-of-state
Line 14 – From Schedule CH, enter the total
Such books, records, papers, and
manufacturer, report the number of returned
number of little cigars that are reportable
documents must be available for inspection
sticks on Line 11 and the value of the stamps
on Line 8 of Form RC-55, Unstamped
during business hours by us or our
on Line 26. If you return unaffixed stamps to
Little Cigar Sticks Tax Return, or any other
authorized agent and employees and be
us, also report the value of these stamps on
necessary deductions. See Schedule CH
preserved for at least three years.
Line 26.
instructions for additional information.
What other penalties may be
If you returned unstamped cigarettes or
Line 17 – Total number of cigarettes and little
imposed?
little cigars to an Illinois manufacturer or
cigars on hand at the end of the month as
distributor, report the return as a sale to
If you affix counterfeit stamps, sell, or offer to
reported on Schedule CF or Form RC-6-W.
other licensed distributors on Schedule CE.
sell cigarettes or little cigars with counterfeit
Line 19 – Effective June 24, 2012, the mill
stamps affixed, you are guilty of a Class 2
If a customer located outside of Illinois
rate is 99 mills ($0.099) per stick. Use this
returned unstamped cigarettes or little cigars
felony.
rate to figure the tax due. However, if Step 2,
to you, report the return as an importation on
If you do not keep the required records or if
Line 18, includes cigarettes or little cigars
Schedule CA.
you falsify those records, you are guilty of a
sold at “old” or multiple mill rates, you will
When an original package bearing an Illinois
Class 4 felony. If you do not safely preserve
need to figure the amount for Line 19 by
cigarette tax stamp is returned to you, report
the required records for a period of three
completing Form RC-6-W.
the return as a purchase with stamps affixed
years or do not allow us to inspect them, you
Step 3: Report your cigarette tax
on Schedule CC.
are guilty of a business offense and may be
stamp usage
If you returned packages without
fined up to $1,500.
Line 20 – Gross value (do not deduct any
Illinois stamps affixed to an out-of-state
If you make, file, render, sign, or verify
discount allowed on invoices) of all Illinois
manufacturer, report this return as an
any false or fraudulent report or act as a
stamps, whether affixed to original packages
out-of-state sale on Schedule CD.
distributor of original cigarette or little cigar
or loose, on hand at the beginning of the
packages without a license, you are guilty of
month for which you are filing this return.
a Class 4 felony.
RC-6-X (R-07/13)

Download Instructions for Form RC-6-x - Amended Cigarette and Little Cigar Revenue Return

356 times
Rate
4.8(4.8 / 5) 21 votes
ADVERTISEMENT