Instructions for Form RC-55 - Unstamped Little Cigar Sticks Tax Return

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Form RC-55 Information
General Instructions
How long must I retain my records?
You must retain the records required to substantiate this return
Beginning July 1, 2012, through June 30, 2013, little cigars
for at least 3.5 years from the due date of the return or the date
were classified as cigarettes under the Cigarette Tax Act and
filed, whichever is later.
Cigarette Use Tax Act and taxed on a per mill basis. Effective
What if I need to correct a previously filed
July 1, 2013, little cigars are taxed under the Tobacco Products
Tax Act. This form should be used to pay the tax due on little
return?
cigars in packages other than 20 or 25, beginning July 1, 2012.
If you need to correct a previously filed Form RC-55, you must
complete Form RC-55-X, Amended Unstamped Little Cigar
Who must file Form RC-55?
Sticks Tax Return.
Beginning July 1, 2012, through June 30, 2013, an Illinois
Where do I get help?
licensed cigarette distributor must report the monthly sales of
little cigar sticks that do not require cigarette tax stamps by
If you have questions or need help completing your return, you
filing Form RC-55, Unstamped Little Cigar Sticks Tax Return.
can call us weekdays between 8:00 a.m. and 4:00 p.m. at
Beginning July 1, 2013, an Illinois stamping distributor must
217 782-6045.
report the monthly sales of little cigar sticks that do not require
Step-by-Step Instructions
cigarette tax stamps (i.e., those not in packages of 20 or 25)
by filing Form RC-55.
Step 1: Identify your business
To complete Line 8 of Form RC-55, you will need the total of
Complete all lines to identify your business.
unstamped little cigars from Form RC-127, Schedule CH, Other
Step 2: Figure your tax due
Deductions - Cigarette Tax.
Note: You will submit Form RC-127 with your Form RC-6,
Line 8 - Enter the total number of little cigar sticks sold in
Cigarette Revenue Return.
unstamped packages containing any quantity other than 20 or
25 sticks for the reporting period from Form RC-127, Schedule
When must I file Form RC-55?
CH, Other Deductions - Cigarette Tax.
You must file Form RC-55 and pay any tax due on or before the
Line 10 - Figure your Form RC-55 discount by multiplying Line 9
15th day of each month to report transactions you made during
by your discount rate. The maximum discount is the rate from
the preceding month.
the Form RC-1-A, Cigarette Tax Stamp Order Invoice, you filed
for the reporting period of this return.
Mail your completed return and payment to:
If no RC-1-A was filed for the reporting period of this return, the
ALCOHOL, TOBACCO AND FUEL DIVISION
discount rate of the last RC-1-A you filed during the fiscal year
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19019
(7/1 - 6/30) is the maximum rate.
SPRINGFIELD IL 62794-9019
Note: The maximum discount allowed is either 1.5% or 1.75%.
What if I fail to file and pay the amount I
Line 14 - If you have a credit memorandum issued to you by
us and wish to apply that toward your balance due, enter the
owe?
amount of credit you wish to apply.
You owe a late-filing penalty if you do not file a processable
Line 15 - Subtract Line 14 from Line 13. This is your net
return by the due date, a late-payment penalty if you do
tax due. Pay this amount and make your check payable to
not pay the tax you owe by the date the tax is due, and a
“Illinois Department of Revenue.”
bad check penalty if your remittance is not honored by your
financial institution. Interest is calculated on tax from the day
Step 3: Signatures
after the original due date of your return through the date you
pay the tax. We will bill you for penalties and interest. For
An owner, partner, officer of the corporation, or other person
more information about penalties and interest, see Publication
who is authorized to file your returns must sign Form RC-55. If
103, Penalties and Interest for Illinois Taxes, available from our
you use a tax preparer, he or she must also sign and date Form
website at tax.illinois.gov.
RC-55. Be sure to include a daytime telephone number where
we can reach you if we have questions.
RC-55 (R-07/13)
Form RC-55 Information
General Instructions
How long must I retain my records?
You must retain the records required to substantiate this return
Beginning July 1, 2012, through June 30, 2013, little cigars
for at least 3.5 years from the due date of the return or the date
were classified as cigarettes under the Cigarette Tax Act and
filed, whichever is later.
Cigarette Use Tax Act and taxed on a per mill basis. Effective
What if I need to correct a previously filed
July 1, 2013, little cigars are taxed under the Tobacco Products
Tax Act. This form should be used to pay the tax due on little
return?
cigars in packages other than 20 or 25, beginning July 1, 2012.
If you need to correct a previously filed Form RC-55, you must
complete Form RC-55-X, Amended Unstamped Little Cigar
Who must file Form RC-55?
Sticks Tax Return.
Beginning July 1, 2012, through June 30, 2013, an Illinois
Where do I get help?
licensed cigarette distributor must report the monthly sales of
little cigar sticks that do not require cigarette tax stamps by
If you have questions or need help completing your return, you
filing Form RC-55, Unstamped Little Cigar Sticks Tax Return.
can call us weekdays between 8:00 a.m. and 4:00 p.m. at
Beginning July 1, 2013, an Illinois stamping distributor must
217 782-6045.
report the monthly sales of little cigar sticks that do not require
Step-by-Step Instructions
cigarette tax stamps (i.e., those not in packages of 20 or 25)
by filing Form RC-55.
Step 1: Identify your business
To complete Line 8 of Form RC-55, you will need the total of
Complete all lines to identify your business.
unstamped little cigars from Form RC-127, Schedule CH, Other
Step 2: Figure your tax due
Deductions - Cigarette Tax.
Note: You will submit Form RC-127 with your Form RC-6,
Line 8 - Enter the total number of little cigar sticks sold in
Cigarette Revenue Return.
unstamped packages containing any quantity other than 20 or
25 sticks for the reporting period from Form RC-127, Schedule
When must I file Form RC-55?
CH, Other Deductions - Cigarette Tax.
You must file Form RC-55 and pay any tax due on or before the
Line 10 - Figure your Form RC-55 discount by multiplying Line 9
15th day of each month to report transactions you made during
by your discount rate. The maximum discount is the rate from
the preceding month.
the Form RC-1-A, Cigarette Tax Stamp Order Invoice, you filed
for the reporting period of this return.
Mail your completed return and payment to:
If no RC-1-A was filed for the reporting period of this return, the
ALCOHOL, TOBACCO AND FUEL DIVISION
discount rate of the last RC-1-A you filed during the fiscal year
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19019
(7/1 - 6/30) is the maximum rate.
SPRINGFIELD IL 62794-9019
Note: The maximum discount allowed is either 1.5% or 1.75%.
What if I fail to file and pay the amount I
Line 14 - If you have a credit memorandum issued to you by
us and wish to apply that toward your balance due, enter the
owe?
amount of credit you wish to apply.
You owe a late-filing penalty if you do not file a processable
Line 15 - Subtract Line 14 from Line 13. This is your net
return by the due date, a late-payment penalty if you do
tax due. Pay this amount and make your check payable to
not pay the tax you owe by the date the tax is due, and a
“Illinois Department of Revenue.”
bad check penalty if your remittance is not honored by your
financial institution. Interest is calculated on tax from the day
Step 3: Signatures
after the original due date of your return through the date you
pay the tax. We will bill you for penalties and interest. For
An owner, partner, officer of the corporation, or other person
more information about penalties and interest, see Publication
who is authorized to file your returns must sign Form RC-55. If
103, Penalties and Interest for Illinois Taxes, available from our
you use a tax preparer, he or she must also sign and date Form
website at tax.illinois.gov.
RC-55. Be sure to include a daytime telephone number where
we can reach you if we have questions.
RC-55 (R-07/13)

Download Instructions for Form RC-55 - Unstamped Little Cigar Sticks Tax Return

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