Instructions for Form Rpu-13-x - Amended Electricity Excise Tax Return

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RPU-13-X Instructions
General Information
Line 2c - For each “other” deduction you take, you must describe
Who must file Form RPU-13-X?
the deduction and write the total gross receipts (i.e., bad checks,
You must file Form RPU-13-X to correct your original return or a
electricity sold to a municipal corporation that owns and operates a
previously filed amended return or to claim credit for an overpayment.
local transportation system for public service and is not subject to the
You must attach any supporting schedules or documentation.
Electricity Excise Tax or sales to a DCEO-certified business, located
What if I had no business activity during the period for
in an enterprise zone).
which my return is due?
Step 2: Figure your kilowatt-hours subject to tax
You still must file your return on or before the due date even if you had
Line 5 - Include the total kilowatt-hours only from amounts billed in
no business activity during the period for which your return is due.
which the tax on a kilowatt-hour basis is less than the tax on a gross-
receipts basis.
Can I file this return electronically?
Yes, you can use MyTax Illinois on our website at tax.illinois.gov
Line 6a - Total kilowatt-hours that were included in Line 5 and were
to file your RPU-13-X. Note: This only applies for reporting periods
billed for interstate commerce sales.
where the original RPU-13 was filed electronically.
Line 6b - Total kilowatt-hours that were included in Line 5 and
were billed to resellers that will resell the electricity to an end user.
What if I fail to file my return and pay the amount I owe?
Sales to resellers are only exempt if the reseller provides you with
You owe a late-filing penalty if you do not file a processable return
documentation that they are going to resell the electricity.
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 bad check penalty if
Line 6c - For each “other” deduction you take, you must describe
your remittance is not honored by your financial institution. Interest
the deduction and write the total kilowatt-hours (i.e., bad checks,
is calculated on tax from the day after the original due date of your
electricity sold to a municipal corporation that owns and operates a
return through the date you pay the tax. We will bill you for penalties
local transportation system for public service and is not subject to the
and interest. For more information about penalties and interest, see
Electricity Excise Tax or sales to a DCEO-certified business, located
Publication 103, Penalties and Interest for Illinois Taxes. To receive a
in an enterprise zone.)
copy of this publication, visit our website at tax.illinois.gov.
Step 3: Figure your tax due
Which Steps do I have to complete?
Line 11 - Complete this line only if you are required to complete either
Steps 1 and 2: If you are
• Worksheet A: Write the amount from Line o on Line 11.
• in the business of distributing, supplying, furnishing, or selling
• Worksheet B: Write the amount from Line d on Line 11.
electricity for use or consumption and not for resale, and
Line 14 - Total qualified solid waste energy tax credit that you wish
• a municipal system or an electric cooperative.
to apply. Write the total of all multistate tax credits for taxes properly
Steps 3 and 4: Everyone required to file Form RPU-13-X.
due and paid to other states that you wish to use during the taxable
Which Worksheets must I complete?
period.
Worksheet A:
Line 16 - If you pay on a quarter-monthly basis and have overpaid
If you are
your tax, do not file a claim with us. We will approve a credit for any
• in the business of distributing, supplying, or furnishing electricity
amount you have overpaid.
for use or consumption and not for resale, and
Line 19 - Subtract Line 18 from Line 17. This is the net tax due.
• not a municipal system or an electric cooperative.
Worksheet B:
Line 20 - Total amount that you have paid. This figure includes the
If you are a self-assessing purchaser (i.e., you purchase electricity
amount you paid with your actual return, any subsequent amended
for nonresidential use and are registered to pay the Electricity Excise
return(s), and any tax you paid on any assessment for this liability
Tax directly to us).
period. This figure does not include any quarter-monthly payments
you have made. Quarter-monthly payments should be reported on
Where can I get help?
Line 16 of this return. Do not include any penalty and interest
If you have questions or need help completing your return, call our
you paid on any assessment. You must reduce the total amount
Springfield office weekdays between 8:00 a.m. and 4:30 p.m. at
you have paid by the amount of any credit or refund of tax you have
217 782-7517 or visit our website at tax.illinois.gov.
received for this liability period. Do not include any interest you
Step-by-Step Instructions
received on the credit or refund.
Line 21 - If Line 20 is greater than Line 19, subtract Line 19 from
Step 1: Figure your receipts subject to tax
Line 20. This is the amount of tax you have overpaid.
“Gross receipts” is the amount you received for electricity you
distributed, supplied, furnished, or sold for use or consumption and
Line 22 - If Line 20 is less than Line 19, subtract Line 20 from
not for resale, and all related services (including the transmission of
Line 19. This is the amount you underpaid. Pay this amount and
electricity.)
make your check payable to “Illinois Department of Revenue”.
Line
1
- Include the total gross receipts only from sales in which the
Step 4: Check the reason you are filing this amended return
tax on a gross-receipts basis is less than the tax on a per-kilowatt-
Check the best description of why you are completing
hour basis. Do not include tax collected in your gross receipts.
Form RPU-13-X.
Line 2a - Total gross receipts that were included in Line 1 and were
Note: If you check “Other” and you are a party to a civil suit involving
received from interstate commerce sales.
the amount claimed, write the name of the suit on the line provided.
Line 2b - Total gross receipts that were included in Line 1 and were
Step 5: Sign below
received from resellers that will resell the electricity to an end user.
Sales to resellers are only exempt if the reseller provides you with
An owner, partner, or officer of the corporation, or other person
documentation that they are going to resell the electricity.
who is authorized to file this return must sign the return. Be sure to
include a daytime telephone number where we can reach you if we
have questions.
RPU-13-X instructions (R-11/12)
RPU-13-X Instructions
General Information
Line 2c - For each “other” deduction you take, you must describe
Who must file Form RPU-13-X?
the deduction and write the total gross receipts (i.e., bad checks,
You must file Form RPU-13-X to correct your original return or a
electricity sold to a municipal corporation that owns and operates a
previously filed amended return or to claim credit for an overpayment.
local transportation system for public service and is not subject to the
You must attach any supporting schedules or documentation.
Electricity Excise Tax or sales to a DCEO-certified business, located
What if I had no business activity during the period for
in an enterprise zone).
which my return is due?
Step 2: Figure your kilowatt-hours subject to tax
You still must file your return on or before the due date even if you had
Line 5 - Include the total kilowatt-hours only from amounts billed in
no business activity during the period for which your return is due.
which the tax on a kilowatt-hour basis is less than the tax on a gross-
receipts basis.
Can I file this return electronically?
Yes, you can use MyTax Illinois on our website at tax.illinois.gov
Line 6a - Total kilowatt-hours that were included in Line 5 and were
to file your RPU-13-X. Note: This only applies for reporting periods
billed for interstate commerce sales.
where the original RPU-13 was filed electronically.
Line 6b - Total kilowatt-hours that were included in Line 5 and
were billed to resellers that will resell the electricity to an end user.
What if I fail to file my return and pay the amount I owe?
Sales to resellers are only exempt if the reseller provides you with
You owe a late-filing penalty if you do not file a processable return
documentation that they are going to resell the electricity.
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 bad check penalty if
Line 6c - For each “other” deduction you take, you must describe
your remittance is not honored by your financial institution. Interest
the deduction and write the total kilowatt-hours (i.e., bad checks,
is calculated on tax from the day after the original due date of your
electricity sold to a municipal corporation that owns and operates a
return through the date you pay the tax. We will bill you for penalties
local transportation system for public service and is not subject to the
and interest. For more information about penalties and interest, see
Electricity Excise Tax or sales to a DCEO-certified business, located
Publication 103, Penalties and Interest for Illinois Taxes. To receive a
in an enterprise zone.)
copy of this publication, visit our website at tax.illinois.gov.
Step 3: Figure your tax due
Which Steps do I have to complete?
Line 11 - Complete this line only if you are required to complete either
Steps 1 and 2: If you are
• Worksheet A: Write the amount from Line o on Line 11.
• in the business of distributing, supplying, furnishing, or selling
• Worksheet B: Write the amount from Line d on Line 11.
electricity for use or consumption and not for resale, and
Line 14 - Total qualified solid waste energy tax credit that you wish
• a municipal system or an electric cooperative.
to apply. Write the total of all multistate tax credits for taxes properly
Steps 3 and 4: Everyone required to file Form RPU-13-X.
due and paid to other states that you wish to use during the taxable
Which Worksheets must I complete?
period.
Worksheet A:
Line 16 - If you pay on a quarter-monthly basis and have overpaid
If you are
your tax, do not file a claim with us. We will approve a credit for any
• in the business of distributing, supplying, or furnishing electricity
amount you have overpaid.
for use or consumption and not for resale, and
Line 19 - Subtract Line 18 from Line 17. This is the net tax due.
• not a municipal system or an electric cooperative.
Worksheet B:
Line 20 - Total amount that you have paid. This figure includes the
If you are a self-assessing purchaser (i.e., you purchase electricity
amount you paid with your actual return, any subsequent amended
for nonresidential use and are registered to pay the Electricity Excise
return(s), and any tax you paid on any assessment for this liability
Tax directly to us).
period. This figure does not include any quarter-monthly payments
you have made. Quarter-monthly payments should be reported on
Where can I get help?
Line 16 of this return. Do not include any penalty and interest
If you have questions or need help completing your return, call our
you paid on any assessment. You must reduce the total amount
Springfield office weekdays between 8:00 a.m. and 4:30 p.m. at
you have paid by the amount of any credit or refund of tax you have
217 782-7517 or visit our website at tax.illinois.gov.
received for this liability period. Do not include any interest you
Step-by-Step Instructions
received on the credit or refund.
Line 21 - If Line 20 is greater than Line 19, subtract Line 19 from
Step 1: Figure your receipts subject to tax
Line 20. This is the amount of tax you have overpaid.
“Gross receipts” is the amount you received for electricity you
distributed, supplied, furnished, or sold for use or consumption and
Line 22 - If Line 20 is less than Line 19, subtract Line 20 from
not for resale, and all related services (including the transmission of
Line 19. This is the amount you underpaid. Pay this amount and
electricity.)
make your check payable to “Illinois Department of Revenue”.
Line
1
- Include the total gross receipts only from sales in which the
Step 4: Check the reason you are filing this amended return
tax on a gross-receipts basis is less than the tax on a per-kilowatt-
Check the best description of why you are completing
hour basis. Do not include tax collected in your gross receipts.
Form RPU-13-X.
Line 2a - Total gross receipts that were included in Line 1 and were
Note: If you check “Other” and you are a party to a civil suit involving
received from interstate commerce sales.
the amount claimed, write the name of the suit on the line provided.
Line 2b - Total gross receipts that were included in Line 1 and were
Step 5: Sign below
received from resellers that will resell the electricity to an end user.
Sales to resellers are only exempt if the reseller provides you with
An owner, partner, or officer of the corporation, or other person
documentation that they are going to resell the electricity.
who is authorized to file this return must sign the return. Be sure to
include a daytime telephone number where we can reach you if we
have questions.
RPU-13-X instructions (R-11/12)

Download Instructions for Form Rpu-13-x - Amended Electricity Excise Tax Return

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