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

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Form RC-55-X Instructions
Line 14 - If you have a credit memorandum issued to you by
General Instructions
us and wish to apply that toward your balance due, enter the
Who must file Form RC-55-X?
amount of credit you wish to apply.
You must file Form RC-55-X, Amended Unstamped Little
Line 15 - Subtract Line 14 from Line 13. This is your net tax
Cigar Sticks Tax Return, to
due.
correct your originally filed Form RC-55, Unstamped Little
Line 16 - Enter the total amount that you have paid. This
Cigar Sticks Tax Return;
figure includes the amount you paid with your original return,
correct your previously filed Form RC-55-X, Amended
any subsequent amended return(s), and any tax you paid on
Unstamped Little Cigar Sticks Tax Return; or
any bill for this reporting period. Do not include any penalty
claim credit for an overpayment of tax.
and interest you paid on any bill. You must reduce the total
What if I fail to file and pay the amount I owe?
amount you have paid by the amount of any credit or refund
of tax you have received for this reporting period. Do not
You owe a late-filing penalty if you do not file a processable
include any interest you received on the credit or refund.
return by the due date, a late-payment penalty if you do
not pay the tax you owe by the date the tax is due, and a
Line 17 - If the amount on Line 16 is greater than Line 15,
bad check penalty if your remittance is not honored by your
subtract Line 15 from Line 16.
financial institution. Interest is calculated on tax from the day
Line 18 - If the amount on Line 16 is less than Line 15,
after the original due date of your return through the date
you pay the tax. We will bill you for penalties and interest, if
subtract Line 16 from Line 15. Pay this amount. Make your
applicable. For more information about penalties and interest,
check payable to “Illinois Department of Revenue.”
see Publication 103, Penalties and Interest for Illinois Taxes,
available on our website at tax.illinois.gov.
Step 3: Mark the reason why you are filing an
amended return
Where do I get help?
If you have questions or need help completing your return,
Check the best description of why you are completing
you can call us weekdays between 8:00 a.m. and 4:00 p.m. at
Form RC-55-X. Also provide any corrected information (if
217 782-6045.
applicable).
Step-by-Step Instructions
Note:
If you check "Other", and you are a party to a civil suit
involving the amount claimed on this return, enter the name of
Step 1: Identify your business
the suit on the line provided.
Complete all lines to identify your business.
Step 4: Signatures
Step 2: Figure your tax due
An owner, partner, or officer of the corporation, or other
person who is authorized to file this return must sign the
Line 8 - Enter the total number of little cigar sticks sold in
return. If you use a tax preparer, he or she must also sign and
unstamped packages containing any quantity other than 20 or
date Form RC-55-X. Be sure to include a daytime telephone
25 sticks for the reporting period from Form RC-127, Schedule
number where we can reach you if we have questions.
CH, Other Deductions - Cigarette Tax.
Line 10 - Figure your Form RC-55 discount by multiplying
Line 9 by your discount rate. The maximum discount is the
rate from the Form RC-1-A, Cigarette Tax Stamp Order
Invoice, you filed for the reporting period of this return. If no
RC-1-A was filed for the reporting period of this return, the
discount rate of the last RC-1-A you filed during the fiscal year
(July 1 – June 30) is the maximum rate.
Note: The maximum discount allowed is either 1.5% or 1.75%.
RC-55-X (R-07/13)
Form RC-55-X Instructions
Line 14 - If you have a credit memorandum issued to you by
General Instructions
us and wish to apply that toward your balance due, enter the
Who must file Form RC-55-X?
amount of credit you wish to apply.
You must file Form RC-55-X, Amended Unstamped Little
Line 15 - Subtract Line 14 from Line 13. This is your net tax
Cigar Sticks Tax Return, to
due.
correct your originally filed Form RC-55, Unstamped Little
Line 16 - Enter the total amount that you have paid. This
Cigar Sticks Tax Return;
figure includes the amount you paid with your original return,
correct your previously filed Form RC-55-X, Amended
any subsequent amended return(s), and any tax you paid on
Unstamped Little Cigar Sticks Tax Return; or
any bill for this reporting period. Do not include any penalty
claim credit for an overpayment of tax.
and interest you paid on any bill. You must reduce the total
What if I fail to file and pay the amount I owe?
amount you have paid by the amount of any credit or refund
of tax you have received for this reporting period. Do not
You owe a late-filing penalty if you do not file a processable
include any interest you received on the credit or refund.
return by the due date, a late-payment penalty if you do
not pay the tax you owe by the date the tax is due, and a
Line 17 - If the amount on Line 16 is greater than Line 15,
bad check penalty if your remittance is not honored by your
subtract Line 15 from Line 16.
financial institution. Interest is calculated on tax from the day
Line 18 - If the amount on Line 16 is less than Line 15,
after the original due date of your return through the date
you pay the tax. We will bill you for penalties and interest, if
subtract Line 16 from Line 15. Pay this amount. Make your
applicable. For more information about penalties and interest,
check payable to “Illinois Department of Revenue.”
see Publication 103, Penalties and Interest for Illinois Taxes,
available on our website at tax.illinois.gov.
Step 3: Mark the reason why you are filing an
amended return
Where do I get help?
If you have questions or need help completing your return,
Check the best description of why you are completing
you can call us weekdays between 8:00 a.m. and 4:00 p.m. at
Form RC-55-X. Also provide any corrected information (if
217 782-6045.
applicable).
Step-by-Step Instructions
Note:
If you check "Other", and you are a party to a civil suit
involving the amount claimed on this return, enter the name of
Step 1: Identify your business
the suit on the line provided.
Complete all lines to identify your business.
Step 4: Signatures
Step 2: Figure your tax due
An owner, partner, or officer of the corporation, or other
person who is authorized to file this return must sign the
Line 8 - Enter the total number of little cigar sticks sold in
return. If you use a tax preparer, he or she must also sign and
unstamped packages containing any quantity other than 20 or
date Form RC-55-X. Be sure to include a daytime telephone
25 sticks for the reporting period from Form RC-127, Schedule
number where we can reach you if we have questions.
CH, Other Deductions - Cigarette Tax.
Line 10 - Figure your Form RC-55 discount by multiplying
Line 9 by your discount rate. The maximum discount is the
rate from the Form RC-1-A, Cigarette Tax Stamp Order
Invoice, you filed for the reporting period of this return. If no
RC-1-A was filed for the reporting period of this return, the
discount rate of the last RC-1-A you filed during the fiscal year
(July 1 – June 30) is the maximum rate.
Note: The maximum discount allowed is either 1.5% or 1.75%.
RC-55-X (R-07/13)

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