Form RYO-1 Cigarette Machine Operators' Occupation Tax Return - Illinois

Form RYO-1 is a Illinois Department of Revenue form also known as the "Cigarette Machine Operators' Occupation Tax Return". The latest edition of the form was released in July 1, 2012 and is available for digital filing.

Download an up-to-date Form RYO-1 in PDF-format down below or look it up on the Illinois Department of Revenue Forms website.

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Use your mouse or Tab key to move through the fields. Use your mouse or space bar to enable check boxes.
Illinois Department of Revenue
Rev 01
RYO-1
Cigarette Machine Operators' Occupation Tax Return
Station 090
NS DP CA
E S __/__/__
Form RYO-1 is due on or before the 15th day of the month following the end of the reporting period.
Step 1: Identify your business
1
5
Account ID: ____ ____ ____ ____ ____ ____ ____ ____
For what tax period are you filing this return?
___ ___/___ ___ ___ ___
Month
Year
2
License no.: CR - ___ ___ ___ ___ ___
6
Check here if your address has changed.
3
Business name: ______________________________________________________
7
Is this a final (you are no longer in business)
4
Business address: ____________________________________________________
return?
yes
no
Number and street
8
___________________________________________________________________
Phone number (______)________________
State
City
ZIP
Step 2: Report cigarette machine totals for the month
9
9
Write the total number of cigarettes made or fabricated. Attach RYO-2, Schedule M.
___________________________________
10
10
___________________________________
Write the total number of cigarettes damaged in the machine operating process.
11
11
Subtract Line 10 from Line 9. Write the result.
___________________________________
Step 3: Figure your tax due
12
12
Multiply Line 11 by 99 mills ($0.099). Write the result.
$___________________________________
13
13
Write the amount of excess tax collected.
$___________________________________
14
14
Add Lines 12 and 13. Write the result.
$___________________________________
15
15
$___________________________________
Write the eligible credit for Illinois "other tobacco products" tax. See instructions.
16
16
Subtract Line 15 from Line 14. Write the result. This is your total tax due.
$___________________________________
17
17
Write the amount of credit you wish to use from credit memorandum.
$___________________________________
18
Subtract Line 17 from 16. This is your balance due. Make your check payable
18
to the "Illinois Department of Revenue".
$___________________________________
Step 4: Sign below
Under penalties of perjury, I state that I have examined this return and all accompanying schedules, and, to the best of my knowledge, it is
true, correct, and complete. I also state that such information is taken from the books and records of the business for which this return is filed.
_____________________________
________________________
____/____/________
Title:
Taxpayer's signature
Date
_____________________________
________________________ (____)____-___________
____/____/________
Title:
Preparer’s signature
Telephone number (include area code)
Date
Step 5:
Mail your completed return with payment and schedules to:
ALCOHOL, TOBACCO AND FUEL DIVISION
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19019
SPRINGFIELD IL 62794-9019
And mail a copy of your completed return and schedules to:
*294401110*
TOBACCO ENFORCEMENT BUREAU
OFFICE OF THE ILLINOIS ATTORNEY GENERAL
500 SOUTH SECOND STREET
SPRINGFIELD IL 62706
Reset
Print
RYO-1 (N-7/12)
This form is authorized as outlined by the Illinois Cigarette Machine Operators' Occupation Tax Act. Disclosure
of this information is REQUIRED. Failure to provide information could result in a penalty.
Use your mouse or Tab key to move through the fields. Use your mouse or space bar to enable check boxes.
Illinois Department of Revenue
Rev 01
RYO-1
Cigarette Machine Operators' Occupation Tax Return
Station 090
NS DP CA
E S __/__/__
Form RYO-1 is due on or before the 15th day of the month following the end of the reporting period.
Step 1: Identify your business
1
5
Account ID: ____ ____ ____ ____ ____ ____ ____ ____
For what tax period are you filing this return?
___ ___/___ ___ ___ ___
Month
Year
2
License no.: CR - ___ ___ ___ ___ ___
6
Check here if your address has changed.
3
Business name: ______________________________________________________
7
Is this a final (you are no longer in business)
4
Business address: ____________________________________________________
return?
yes
no
Number and street
8
___________________________________________________________________
Phone number (______)________________
State
City
ZIP
Step 2: Report cigarette machine totals for the month
9
9
Write the total number of cigarettes made or fabricated. Attach RYO-2, Schedule M.
___________________________________
10
10
___________________________________
Write the total number of cigarettes damaged in the machine operating process.
11
11
Subtract Line 10 from Line 9. Write the result.
___________________________________
Step 3: Figure your tax due
12
12
Multiply Line 11 by 99 mills ($0.099). Write the result.
$___________________________________
13
13
Write the amount of excess tax collected.
$___________________________________
14
14
Add Lines 12 and 13. Write the result.
$___________________________________
15
15
$___________________________________
Write the eligible credit for Illinois "other tobacco products" tax. See instructions.
16
16
Subtract Line 15 from Line 14. Write the result. This is your total tax due.
$___________________________________
17
17
Write the amount of credit you wish to use from credit memorandum.
$___________________________________
18
Subtract Line 17 from 16. This is your balance due. Make your check payable
18
to the "Illinois Department of Revenue".
$___________________________________
Step 4: Sign below
Under penalties of perjury, I state that I have examined this return and all accompanying schedules, and, to the best of my knowledge, it is
true, correct, and complete. I also state that such information is taken from the books and records of the business for which this return is filed.
_____________________________
________________________
____/____/________
Title:
Taxpayer's signature
Date
_____________________________
________________________ (____)____-___________
____/____/________
Title:
Preparer’s signature
Telephone number (include area code)
Date
Step 5:
Mail your completed return with payment and schedules to:
ALCOHOL, TOBACCO AND FUEL DIVISION
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19019
SPRINGFIELD IL 62794-9019
And mail a copy of your completed return and schedules to:
*294401110*
TOBACCO ENFORCEMENT BUREAU
OFFICE OF THE ILLINOIS ATTORNEY GENERAL
500 SOUTH SECOND STREET
SPRINGFIELD IL 62706
Reset
Print
RYO-1 (N-7/12)
This form is authorized as outlined by the Illinois Cigarette Machine Operators' Occupation Tax Act. Disclosure
of this information is REQUIRED. Failure to provide information could result in a penalty.
Form RYO-1 Instructions
General Instructions
What if I need to correct a previously filed return?
If you need to correct a previously filed Form RYO-1,
Who must file Form RYO-1?
Cigarette Machine Operators’ Occupation Tax Return, you
You must file Form RYO-1 if you are a cigarette machine
must complete Form RYO-1-X, Amended Cigarette Machine
operator engaged in the business of operating a cigarette
Operators’ Occupation Tax Return.
machine in Illinois. You are operating a cigarette machine if
Where do I get help?
you
If you have questions or need help completing your return, you
• possess any machine, equipment, or device that makes
can call us weekdays between 8:00 a.m. and 4:30 p.m. at
or fabricates cigarettes and
217 782-6045.
• make the machine available to individuals to make or
fabricate cigarettes for their own use or consumption (not
Step-by-Step Instructions
for resale).
Step 1: Identify your business
When must I file Form RYO-1?
Complete Lines 1 through 8 to identify your business. Be sure
Form RYO-1 and the following schedules are due on or before
to include a daytime telephone number where we can reach
the 15th day of the month following the reporting period. Your
you if we have questions.
payment is due with your monthly Form RYO-1 return. If
Step 2: Report cigarette machine totals for the
the due date falls on a weekend or holiday, then the returns,
schedules, and payment are due the next business day.
month
• Form RYO-2, Schedule M, Cigarette Machine Operators’
Line 9 - Write the amount from Line 20, Form RYO-2,
Schedule of Machines
Schedule M. This is the total number of cigarettes made or
• Form RYO-3, Schedule TP, Cigarette Machine Operators’
fabricated during the month.
Tobacco Products Used
Line 10 - Write the total number of cigarettes damaged
• Form RYO-4, Schedule TU, Cigarette Machine Operators’
(not useable to the customer) in the machine operating
Tubes Used
process which were counted by the cigarette machine meter.
You may access these forms on our website at tax.illinois.gov.
Important: You must keep track of damaged cigarettes in your
books and records.
Send your completed return, schedules, and payment to:
Line 11 - Subtract Line 10 from Line 9. This is the net
ALCOHOL, TOBACCO AND FUEL DIVISION
cigarettes made or fabricated during this month.
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19019
Step 3: Figure your tax due
SPRINGFIELD IL 62794-9019
Line 12 - Multiply Line 11 by 99 mills ($0.099). Write the result.
and mail a copy of your completed return and schedules to:
Line 13 - If you collected more tax than is due, write your total
TOBACCO ENFORCEMENT BUREAU
excess tax collected.
OFFICE OF THE ATTORNEY GENERAL
Line 14 - Add Lines 12 and 13. This is your tax due.
500 SOUTH SECOND STREET
Line 15 - You are only allowed a credit on this line for the
SPRINGFIELD IL 62706
amount of Illinois “other tobacco products” taxes paid on
tobacco products you used to make or fabricate cigarettes that
What if I fail to file and pay the amount I owe?
are subject to the cigarette machine operators’ occupation tax.
You owe a late-filing penalty if you do not file a processable
Write the amount of this credit.
return by the due date, a late-payment penalty if you do
Line 16 - Subtract Line 15 from Line 14.
not pay the tax you owe by the date the tax is due, and a
Line 17 - If you have a credit memorandum issued to you by
bad check penalty if your remittance is not honored by your
us and wish to apply that toward your balance due, write the
financial institution. Interest is calculated on tax from the day
amount of credit you wish to apply.
after the original due date of your return through the date you
pay the tax. We will bill you for penalties and interest. For more
Line 18 - Subtract Line 17 from Line 16. This is your balance
information about penalties and interest, see Publication 103,
due. Make your check payable to the "Illinois Department of
Penalties and Interest for Illinois Taxes. To receive a copy of
Revenue."
this publication, visit our website at tax.illinois.gov or call us
Step 4: Sign below
at 1 800 356-6302.
An owner, partner, officer of the corporation, or other person
who is authorized to file your returns must sign Form RYO-1.
How long must I retain my records?
If you use a tax preparer, he or she must also sign and date
You must retain the records required to substantiate this return
Form RYO-1.
for at least 3.5 years from the due date of the return or the
date filed, whichever is later.
*ZZZZZZZZZ*
RYO-1 (N-7/12)

Download Form RYO-1 Cigarette Machine Operators' Occupation Tax Return - Illinois

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