Instructions for Form Rg-1-x - Amended Gas Tax Return

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Form RG-1-X Instructions
Who must file Form RG-1-X?
What if I have questions?
You must file Form RG-1-X, Amended Gas Tax Return, to correct your
If you have any questions, write us at the address below or call us
original return or previously filed amended return, or to claim a credit for
weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-7517.
an overpayment. You must also attach any supporting documentation.
What if I fail to file my return and pay the amount I owe?
Can I file this return electronically?
You owe a late-filing penalty if you do not file a processable return
by the due date, a late-payment penalty if you do not pay the tax
Yes, you can use MyTax Illinois on our website at tax.illinois.gov to
you owe by the date the tax is due, and a bad check penalty if
file your RG-1-X. Note: This only applies for reporting periods where
your remittance is not honored by your financial institution. Interest
the original RG-1 was filed electronically.
is calculated on tax from the day after the original due date of your
return through the date you pay the tax. We will bill you for penalties
Specific Instructions - Suppliers Only
and interest. For more information about penalties and interest, see
Publication 103, Penalties and Interest for Illinois Taxes To receive a
Read this information first - Deductions that are not for interstate
copy of this publication, visit our website at tax.illinois.gov.
commerce or for resale must be identified as “other” deductions.
Examples for both Gas Revenue Tax and Gas Use Tax “other”
Where do I mail Form RG-1-X
deductions are bad debt, sales or deliveries to the federal
Mail your completed Form RG-1-X, payment, and attachments to us at
government, and sales or deliveries to DCEO-certified enterprise zone
GAS REVENUE TAX
manufacturers. Examples for “other deductions” for Gas Use Tax only
ILLINOIS DEPARTMENT OF REVENUE
include gas delivered by a supplier for use:
PO BOX 19019
• by a self-assessor;
SPRINGFIELD IL 62794-9019
• by a governmental body or entity organized and operated
Note: If you prefer, you can file Form RG-1-X using MyTax Illinois at
exclusively for charitable, religious, or educational purposes;
tax.illinois.gov for reporting periods where the original RG-1 was
• in the production of electric energy;
filed electronically.
• in a petroleum refinery operation;
• in liquefaction and fractionation processes that produce value
added natural gas by-products for resale; or
Specific Instructions - Self-assessors Only
• in the production of anhydrous ammonia and nitrogen
Step 1: Figure your receipts subject to tax
fertilizer for resale.
Line 1 - “Receipts” is the amount you were billed for gas delivered,
Step 1: Figure your receipts subject to tax
supplied, or furnished to you. Write the total of your bill(s) to
Line 1 - “Receipts” is the amount received for gas distributed,
calculate Gas Use Tax using the receipt basis. Include only the
supplied, furnished, or sold for use or consumption (not for resale),
purchases where the tax on the purchase price is less than the tax
and for all related services (including the transportation or storage of
on the per therm basis.
gas for an end user). Write the total receipts where the tax on receipts
Line 2a, b, c & 3 - Self-assessors have no deductions - Write “0”.
is less than the tax on a per-therm basis. This excludes any receipts for
Step 2: Figure your therms subject to tax
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
Line 5 - Write the total therms of gas from sales.
tax on purchase price using the receipt basis.
Line 8a - Include only the non-deductible therms of gas on which the tax
Line 6a, b, c & 7 - Self-assessors have no deductions - Write “0”.
on a per-therm basis is less than the tax on a receipts basis.
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 for
your tax, do not file a claim with us. We will approve a credit for any
Gas Use Tax. Multiply the amount of Gas Use Tax included in Line 10b
amount you have overpaid.
by 1.75 percent (.0175) and write the results on Line 12. All others
Line 19 – Write the total amount that you have paid. This figure
write “0.”
includes the amount you paid with your original return, any
Line 14 - If you pay on a quarter-monthly basis and have overpaid
subsequent amended return(s), and any tax you paid on any
your tax, do not file a claim with us. We will approve a credit for any
assessment for this liability period. This figure does not include
amount you have overpaid.
any quarter-monthly payments you have made. Quarter-monthly
Line 19 – Write the total amount that you have paid. This figure
payments should be reported on Line 14 of this return. Do not
includes the amount you paid with your original return, any
include any penalty and interest you paid on any assessment.
subsequent amended return(s), and any tax you paid on any
assessment for this liability period. This figure does not include any
You must reduce the total amount you have paid by the amount
quarter-monthly payments you have made. Quarter-monthly payments
of any credit or refund of tax you have received for this liability
should be reported on Line 14 of this return. Do not include any
period. Do not include any interest you received on the credit or
penalty and interest you paid on any assessment. You must
refund.
reduce the total amount you have paid by the amount of any credit or
Line 20 – Amount you overpaid.
refund of tax you have received for this liability period. Do not include
Line 21 – Pay this amount with your return and make your check
any interest you received on the credit or refund.
payable to “Illinois Department of Revenue.” We will bill you for
Line 20 – Amount you overpaid.
penalties and interest.
Line 21 – Pay this amount with your return and make your check
payable to “Illinois Department of Revenue.” We will bill you for
Step 4: Check the reason you are filing this amended return
penalties and interest.
Check the best description of why you are completing
Step 4: Check the reason you are filing this amended return
Form RG-1-X. Note: If you checked “Other” and you are a party to
Check the best description of why you are completing Form RG-1-X.
a civil suit, involving the amount claimed, write the name of the suit
Also provide any correct information (if applicable). Note: If you checked
on the line provided.
“Other” and you are a party to a civil suit, involving the amount claimed,
write the name of the suit on the line provided.
RG-1-X instructions (R-11/12)
Form RG-1-X Instructions
Who must file Form RG-1-X?
What if I have questions?
You must file Form RG-1-X, Amended Gas Tax Return, to correct your
If you have any questions, write us at the address below or call us
original return or previously filed amended return, or to claim a credit for
weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-7517.
an overpayment. You must also attach any supporting documentation.
What if I fail to file my return and pay the amount I owe?
Can I file this return electronically?
You owe a late-filing penalty if you do not file a processable return
by the due date, a late-payment penalty if you do not pay the tax
Yes, you can use MyTax Illinois on our website at tax.illinois.gov to
you owe by the date the tax is due, and a bad check penalty if
file your RG-1-X. Note: This only applies for reporting periods where
your remittance is not honored by your financial institution. Interest
the original RG-1 was filed electronically.
is calculated on tax from the day after the original due date of your
return through the date you pay the tax. We will bill you for penalties
Specific Instructions - Suppliers Only
and interest. For more information about penalties and interest, see
Publication 103, Penalties and Interest for Illinois Taxes To receive a
Read this information first - Deductions that are not for interstate
copy of this publication, visit our website at tax.illinois.gov.
commerce or for resale must be identified as “other” deductions.
Examples for both Gas Revenue Tax and Gas Use Tax “other”
Where do I mail Form RG-1-X
deductions are bad debt, sales or deliveries to the federal
Mail your completed Form RG-1-X, payment, and attachments to us at
government, and sales or deliveries to DCEO-certified enterprise zone
GAS REVENUE TAX
manufacturers. Examples for “other deductions” for Gas Use Tax only
ILLINOIS DEPARTMENT OF REVENUE
include gas delivered by a supplier for use:
PO BOX 19019
• by a self-assessor;
SPRINGFIELD IL 62794-9019
• by a governmental body or entity organized and operated
Note: If you prefer, you can file Form RG-1-X using MyTax Illinois at
exclusively for charitable, religious, or educational purposes;
tax.illinois.gov for reporting periods where the original RG-1 was
• in the production of electric energy;
filed electronically.
• in a petroleum refinery operation;
• in liquefaction and fractionation processes that produce value
added natural gas by-products for resale; or
Specific Instructions - Self-assessors Only
• in the production of anhydrous ammonia and nitrogen
Step 1: Figure your receipts subject to tax
fertilizer for resale.
Line 1 - “Receipts” is the amount you were billed for gas delivered,
Step 1: Figure your receipts subject to tax
supplied, or furnished to you. Write the total of your bill(s) to
Line 1 - “Receipts” is the amount received for gas distributed,
calculate Gas Use Tax using the receipt basis. Include only the
supplied, furnished, or sold for use or consumption (not for resale),
purchases where the tax on the purchase price is less than the tax
and for all related services (including the transportation or storage of
on the per therm basis.
gas for an end user). Write the total receipts where the tax on receipts
Line 2a, b, c & 3 - Self-assessors have no deductions - Write “0”.
is less than the tax on a per-therm basis. This excludes any receipts for
Step 2: Figure your therms subject to tax
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
Line 5 - Write the total therms of gas from sales.
tax on purchase price using the receipt basis.
Line 8a - Include only the non-deductible therms of gas on which the tax
Line 6a, b, c & 7 - Self-assessors have no deductions - Write “0”.
on a per-therm basis is less than the tax on a receipts basis.
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 for
your tax, do not file a claim with us. We will approve a credit for any
Gas Use Tax. Multiply the amount of Gas Use Tax included in Line 10b
amount you have overpaid.
by 1.75 percent (.0175) and write the results on Line 12. All others
Line 19 – Write the total amount that you have paid. This figure
write “0.”
includes the amount you paid with your original return, any
Line 14 - If you pay on a quarter-monthly basis and have overpaid
subsequent amended return(s), and any tax you paid on any
your tax, do not file a claim with us. We will approve a credit for any
assessment for this liability period. This figure does not include
amount you have overpaid.
any quarter-monthly payments you have made. Quarter-monthly
Line 19 – Write the total amount that you have paid. This figure
payments should be reported on Line 14 of this return. Do not
includes the amount you paid with your original return, any
include any penalty and interest you paid on any assessment.
subsequent amended return(s), and any tax you paid on any
assessment for this liability period. This figure does not include any
You must reduce the total amount you have paid by the amount
quarter-monthly payments you have made. Quarter-monthly payments
of any credit or refund of tax you have received for this liability
should be reported on Line 14 of this return. Do not include any
period. Do not include any interest you received on the credit or
penalty and interest you paid on any assessment. You must
refund.
reduce the total amount you have paid by the amount of any credit or
Line 20 – Amount you overpaid.
refund of tax you have received for this liability period. Do not include
Line 21 – Pay this amount with your return and make your check
any interest you received on the credit or refund.
payable to “Illinois Department of Revenue.” We will bill you for
Line 20 – Amount you overpaid.
penalties and interest.
Line 21 – Pay this amount with your return and make your check
payable to “Illinois Department of Revenue.” We will bill you for
Step 4: Check the reason you are filing this amended return
penalties and interest.
Check the best description of why you are completing
Step 4: Check the reason you are filing this amended return
Form RG-1-X. Note: If you checked “Other” and you are a party to
Check the best description of why you are completing Form RG-1-X.
a civil suit, involving the amount claimed, write the name of the suit
Also provide any correct information (if applicable). Note: If you checked
on the line provided.
“Other” and you are a party to a civil suit, involving the amount claimed,
write the name of the suit on the line provided.
RG-1-X instructions (R-11/12)

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