Instructions for Form Rg-1 "Gas Tax Return" - Illinois

ADVERTISEMENT
Form RG-1 Instructions
General Information
Who must file Form RG-1?
What if I fail to file my return and pay the amount owed?
You must file Form RG-1, Gas Tax Return, if you are a registered
You owe a late-filing penalty if you do not file a processable return
• business that distributes, supplies, furnishes, or sells gas
by the due date, a late-payment penalty if you do not pay the
for use or consumption (not for resale).
tax you owe by the date the tax is due, and a bad check penalty if
• self-assessing purchaser of out-of-state gas and have
your remittance is not honored by your financial institution. Interest
elected to pay the Gas Use Tax to us rather than to your
is calculated on tax from the day after the original due date of your
supplier. To register, you must complete Schedule REG-1-G,
return through the date you pay the tax. We will bill you for penalties
Gas Use Tax Self Assessing Purchaser.
and interest. For more information about penalties and interest,
see Publication 103, Penalties and Interest for Illinois Taxes. To
When must I file Form RG-1?
receive a copy of this publication, visit our website at tax.illinois.gov.
You must file Form RG-1, Gas Tax Return, each month (unless we
What if I had no activity during the
notify you to do otherwise) on or before the fifteenth day of the month
following the month for which you are filing (Example: A return for
reporting period?
the month of January is due on or before February 15). If we have
You still must file your return on or before the due date even if you
changed your filing status to
had no activity during the reporting period.
• quarterly, Form RG-1 is due on or before the last day of
What if I have questions?
the month following the quarter for which you are reporting.
• annually, Form RG-1 is due on or before January 31 of
If you have any questions, write us at the address on the front of
the following year.
this return or call us weekdays between 8:00 a.m. and 4:30 p.m. at
217 782-7517.
Can I file this return electronically?
Yes, you can use MyTax Illinois on our website at tax.illinois.gov to
file your RG-1 electronically.
How do I convert cubic feet to therms ?
Divide the number of feet by 104.275
Specific Instructions - Self-assessors Only
Specific Instructions - Suppliers Only
Identify yourself or your business
Read this information first -
Deductions that are not for
Self-assessing individuals - You must self-assess for an entire
interstate commerce or for resale must be identified as “other”
year before you can file a “final” return. After a year, if you wish to
deductions. Examples for both Gas Revenue Tax and Gas Use Tax
discontinue self-assessing, you must notify your delivering supplier
“other” deductions are bad debt, sales or deliveries to the federal
and tell us the last day you will self-assess the Gas Use Tax.
government, and sales or deliveries to DCEO-certified enterprise
Note: To determine how to complete Steps 1 and 2:
zone manufacturers. Examples for “other deductions” for Gas Use
A - Multiply your receipts from your gas purchases by .05
Tax only include gas delivered by a supplier for use:
B - Multiply the amount of therms delivered to you by .024
• by a self-assessor;
C - Compare the two amounts
• by a governmental body or entity organized and operated
If A is greater - Write “0” on Lines 1 through 4; go to Step 2.
exclusively for charitable, religious, or educational purposes;
If B is greater, you must complete Step 1, and write “0” on Lines 5
• in the production of electric energy;
through 8b.
• in a petroleum refinery operation;
• in liquefaction and fractionation processes that produce
Step 1: Figure your receipts subject to tax
value added natural gas by-products for resale; or
Line 1 - “Receipts” is the amount you were billed for gas delivered,
• in the production of anhydrous ammonia and nitrogen
supplied, or furnished to you. Write the total of your bill(s) to calculate
fertilizer for resale.
Gas Use Tax using the receipt basis. Include only the purchases
Step 1: Figure your receipts subject to tax
where the tax on the purchase price is less than the tax on the per
Line 1 - “Receipts” is the amount received for gas distributed,
therm basis.
supplied, furnished, or sold for use or consumption (not for resale),
Line 2a, 2b & 2c - Self-assessors will have no deductions.
and for all related services (including the transportation or storage of
Line 3 - Write “0”.
gas for an end user). Write the total receipts where the tax on receipts
is less than the tax on a per-therm basis. This excludes any receipts
Step 2: Figure your therms subject to tax
for therms reported in Step 2.
Line 5 - Write the total therms of gas delivered to you. Include only
Step 2: Figure your therms of gas subject to tax
the therms where the tax on the per therms basis is less than the tax
on purchase price using the receipt basis.
Line 5 - Write the total therms of gas from sales.
Line 8a - Include only the non-deductible therms of gas on which the
Line 6a, 6b & 6c - Self-assessors will have no deductions.
tax on a per-therm basis is less than the tax on a receipts basis.
Line 7 - Write “0”.
Line 8b - Include all non-deductible therms of gas.
Step 3: Figure your tax due
Step 3: Figure your tax due
Line 12 - Self-assessors have no collection discount. Write “0”.
Line 12 - If you are a supplier and file a return and pay the amount
Line 14 - If you pay on a quarter-monthly basis and have overpaid
due by the due date, you are allowed a cost of collection discount
your tax, do not file a claim with us. We will approve a credit for any
for Gas Use Tax. Multiply the amount of Gas Use Tax included in
amount you have overpaid.
Line 10b by 1.75 percent (.0175) and write the results on Line 12. All
others write “0.”
Line 14 - If you pay on a quarter-monthly basis and have overpaid
your tax, do not file a claim with us. We will approve a credit for any
amount you have overpaid.
RG-1 instructions (R-11/12)
Form RG-1 Instructions
General Information
Who must file Form RG-1?
What if I fail to file my return and pay the amount owed?
You must file Form RG-1, Gas Tax Return, if you are a registered
You owe a late-filing penalty if you do not file a processable return
• business that distributes, supplies, furnishes, or sells gas
by the due date, a late-payment penalty if you do not pay the
for use or consumption (not for resale).
tax you owe by the date the tax is due, and a bad check penalty if
• self-assessing purchaser of out-of-state gas and have
your remittance is not honored by your financial institution. Interest
elected to pay the Gas Use Tax to us rather than to your
is calculated on tax from the day after the original due date of your
supplier. To register, you must complete Schedule REG-1-G,
return through the date you pay the tax. We will bill you for penalties
Gas Use Tax Self Assessing Purchaser.
and interest. For more information about penalties and interest,
see Publication 103, Penalties and Interest for Illinois Taxes. To
When must I file Form RG-1?
receive a copy of this publication, visit our website at tax.illinois.gov.
You must file Form RG-1, Gas Tax Return, each month (unless we
What if I had no activity during the
notify you to do otherwise) on or before the fifteenth day of the month
following the month for which you are filing (Example: A return for
reporting period?
the month of January is due on or before February 15). If we have
You still must file your return on or before the due date even if you
changed your filing status to
had no activity during the reporting period.
• quarterly, Form RG-1 is due on or before the last day of
What if I have questions?
the month following the quarter for which you are reporting.
• annually, Form RG-1 is due on or before January 31 of
If you have any questions, write us at the address on the front of
the following year.
this return or call us weekdays between 8:00 a.m. and 4:30 p.m. at
217 782-7517.
Can I file this return electronically?
Yes, you can use MyTax Illinois on our website at tax.illinois.gov to
file your RG-1 electronically.
How do I convert cubic feet to therms ?
Divide the number of feet by 104.275
Specific Instructions - Self-assessors Only
Specific Instructions - Suppliers Only
Identify yourself or your business
Read this information first -
Deductions that are not for
Self-assessing individuals - You must self-assess for an entire
interstate commerce or for resale must be identified as “other”
year before you can file a “final” return. After a year, if you wish to
deductions. Examples for both Gas Revenue Tax and Gas Use Tax
discontinue self-assessing, you must notify your delivering supplier
“other” deductions are bad debt, sales or deliveries to the federal
and tell us the last day you will self-assess the Gas Use Tax.
government, and sales or deliveries to DCEO-certified enterprise
Note: To determine how to complete Steps 1 and 2:
zone manufacturers. Examples for “other deductions” for Gas Use
A - Multiply your receipts from your gas purchases by .05
Tax only include gas delivered by a supplier for use:
B - Multiply the amount of therms delivered to you by .024
• by a self-assessor;
C - Compare the two amounts
• by a governmental body or entity organized and operated
If A is greater - Write “0” on Lines 1 through 4; go to Step 2.
exclusively for charitable, religious, or educational purposes;
If B is greater, you must complete Step 1, and write “0” on Lines 5
• in the production of electric energy;
through 8b.
• in a petroleum refinery operation;
• in liquefaction and fractionation processes that produce
Step 1: Figure your receipts subject to tax
value added natural gas by-products for resale; or
Line 1 - “Receipts” is the amount you were billed for gas delivered,
• in the production of anhydrous ammonia and nitrogen
supplied, or furnished to you. Write the total of your bill(s) to calculate
fertilizer for resale.
Gas Use Tax using the receipt basis. Include only the purchases
Step 1: Figure your receipts subject to tax
where the tax on the purchase price is less than the tax on the per
Line 1 - “Receipts” is the amount received for gas distributed,
therm basis.
supplied, furnished, or sold for use or consumption (not for resale),
Line 2a, 2b & 2c - Self-assessors will have no deductions.
and for all related services (including the transportation or storage of
Line 3 - Write “0”.
gas for an end user). Write the total receipts where the tax on receipts
is less than the tax on a per-therm basis. This excludes any receipts
Step 2: Figure your therms subject to tax
for therms reported in Step 2.
Line 5 - Write the total therms of gas delivered to you. Include only
Step 2: Figure your therms of gas subject to tax
the therms where the tax on the per therms basis is less than the tax
on purchase price using the receipt basis.
Line 5 - Write the total therms of gas from sales.
Line 8a - Include only the non-deductible therms of gas on which the
Line 6a, 6b & 6c - Self-assessors will have no deductions.
tax on a per-therm basis is less than the tax on a receipts basis.
Line 7 - Write “0”.
Line 8b - Include all non-deductible therms of gas.
Step 3: Figure your tax due
Step 3: Figure your tax due
Line 12 - Self-assessors have no collection discount. Write “0”.
Line 12 - If you are a supplier and file a return and pay the amount
Line 14 - If you pay on a quarter-monthly basis and have overpaid
due by the due date, you are allowed a cost of collection discount
your tax, do not file a claim with us. We will approve a credit for any
for Gas Use Tax. Multiply the amount of Gas Use Tax included in
amount you have overpaid.
Line 10b by 1.75 percent (.0175) and write the results on Line 12. All
others write “0.”
Line 14 - If you pay on a quarter-monthly basis and have overpaid
your tax, do not file a claim with us. We will approve a credit for any
amount you have overpaid.
RG-1 instructions (R-11/12)

Download Instructions for Form Rg-1 "Gas Tax Return" - Illinois

435 times
Rate
4.7(4.7 / 5) 22 votes
ADVERTISEMENT