Instructions for Form Rt-2 - Telecommunications Tax Return

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Form RT-2 Instructions
General Information
Step-by-Step Information
Step 1: Figure your net gross charges subject to tax
When must I file Form RT-2?
Line 1 - “Gross charges” is the amount paid for
You must file Form RT-2, Telecommunications Tax Return,
• telecommunications originated or received in Illinois and
each month (unless we notify you to do otherwise) on or
• all services and equipment you provided in connection
before the last day of the month following the month for which
therewith, whether paid for with cash, credit, services, or
you are filing (Example: Form RT-2 for the month of January is
property.
due on or before February 28).
When you figure your gross charges, do not deduct the cost of
If we have changed your filing status to
• providing such telecommunications;
— quarterly, Form RT-2 is due on or before the last day of the
• materials used in providing telecommunications;
month following the quarter for which you are filing (Example:
• labor or service; or
Form RT-2 for the first calendar quarter is due on or before
• any other expense you incur in providing telecommunications.
April 30.)
— annually, Form RT-2 is due on or before January 31 of the
Line 2 - If credit is used to pay for telecommunications
year following the year for which you are filing (Example: Form
services and equipment, write the credit amount here when
RT-2 for the year 2012 is due on or before January 31, 2013).
the credit is paid.
If you are filing a final return, Form RT-2 is due not more than
Line 4a through Line 4c - Amount of gross charges that you
one month after you sold or discontinued your business.
included in Line 1 that were billed to the
Can I file this return electronically?
4a - federal government.
Yes, you can use MyTax Illinois on our website at tax.illinois.
4b - state of Illinois.
gov to file your RT-2.
4c - resellers that will later bill and collect tax from the end user.
What if I fail to file my return or pay the amount I
Note: Sales to resellers are exempt from tax only if you have
owe?
documentation from the reseller that they are a reseller.
You owe a late-filing penalty if you do not file a processable
4d - Identify your “other” deductions and include the total
return by the due date, a late-payment penalty if you do
gross receipts (excluding those on Lines 4a, 4b, and 4c) that
not pay the tax you owe by the date the tax is due, and a
are exempt from tax and included in Line 1. If you are taking
bad check penalty if your remittance is not honored by your
a deduction for a DCEO-certified business enterprise, list the
financial institution. Interest is calculated on tax from the day
business name and amount of the deduction.
after the original due date of your return through the date you
Step 2: Figure your tax due
pay the tax. We will bill you for penalties and interest. For more
Line 7a - Amount of Line 6 that represents net gross charges
information about penalties and interest, see Publication 103,
that are subject to the current tax rate.
Penalties and Interest for Illinois Taxes. To receive a copy of
Publication 103, visit our website at tax.illinois.gov.
Line 7b - Multiply Line 7a by the current tax rates.
Line 8a - Amount of Line 6 that represents net gross charges
What if my return covers transactions at more than
that are subject to tax rates other than the current combined
one location?
tax rate.
You must complete Form RT-2-M, Telecommunications
Line 8b - Multiply Line 8a by the correct tax rate.
Tax Schedule, and submit it with your Form RT-2 if you are
Line 10 - To prevent multi-state taxation, you may take a credit
reporting transactions at more than one location.
against the tax that is owed if you paid tax to another state.
What if I had no business activity during the period
You may not take a credit that is greater than the tax owed.
for which my return is due?
You may also take a credit against the tax that is owed if
You still must file Form RT-2 on or before the due date even if
you paid tax on services you purchased and resold from a
you had no business activity during the period for which your
telecommunication retailer.
Form RT-2 is due.
Line 12 - If you file a return and pay the amount you owe by the
What if I have questions?
due date, you are allowed a cost of collection discount. Multiply
If you have any questions, write to us at the address on the
Line 11 by 1 percent (.01) and write the results on Line 12.
front of this return or call us weekdays between 8:00 a.m. and
Line 15 - If you pay on a quarter-monthly basis and have
4:30 p.m. at 217 782-7517.
overpaid your tax, do not file a claim with us. We will approve
a credit for any amount you have overpaid.
Line 17 - If you wish to apply credit, write the amount of credit
you are using.
Line 18 - Subtract Line 17 from Line 16. This is the total
amount of tax you owe. We will bill you for penalties and
interest. See the most current Publication 103, Penalties and
Interest for Illinois Taxes, for more information.
RT-2 (R-11/12)
Form RT-2 Instructions
General Information
Step-by-Step Information
Step 1: Figure your net gross charges subject to tax
When must I file Form RT-2?
Line 1 - “Gross charges” is the amount paid for
You must file Form RT-2, Telecommunications Tax Return,
• telecommunications originated or received in Illinois and
each month (unless we notify you to do otherwise) on or
• all services and equipment you provided in connection
before the last day of the month following the month for which
therewith, whether paid for with cash, credit, services, or
you are filing (Example: Form RT-2 for the month of January is
property.
due on or before February 28).
When you figure your gross charges, do not deduct the cost of
If we have changed your filing status to
• providing such telecommunications;
— quarterly, Form RT-2 is due on or before the last day of the
• materials used in providing telecommunications;
month following the quarter for which you are filing (Example:
• labor or service; or
Form RT-2 for the first calendar quarter is due on or before
• any other expense you incur in providing telecommunications.
April 30.)
— annually, Form RT-2 is due on or before January 31 of the
Line 2 - If credit is used to pay for telecommunications
year following the year for which you are filing (Example: Form
services and equipment, write the credit amount here when
RT-2 for the year 2012 is due on or before January 31, 2013).
the credit is paid.
If you are filing a final return, Form RT-2 is due not more than
Line 4a through Line 4c - Amount of gross charges that you
one month after you sold or discontinued your business.
included in Line 1 that were billed to the
Can I file this return electronically?
4a - federal government.
Yes, you can use MyTax Illinois on our website at tax.illinois.
4b - state of Illinois.
gov to file your RT-2.
4c - resellers that will later bill and collect tax from the end user.
What if I fail to file my return or pay the amount I
Note: Sales to resellers are exempt from tax only if you have
owe?
documentation from the reseller that they are a reseller.
You owe a late-filing penalty if you do not file a processable
4d - Identify your “other” deductions and include the total
return by the due date, a late-payment penalty if you do
gross receipts (excluding those on Lines 4a, 4b, and 4c) that
not pay the tax you owe by the date the tax is due, and a
are exempt from tax and included in Line 1. If you are taking
bad check penalty if your remittance is not honored by your
a deduction for a DCEO-certified business enterprise, list the
financial institution. Interest is calculated on tax from the day
business name and amount of the deduction.
after the original due date of your return through the date you
Step 2: Figure your tax due
pay the tax. We will bill you for penalties and interest. For more
Line 7a - Amount of Line 6 that represents net gross charges
information about penalties and interest, see Publication 103,
that are subject to the current tax rate.
Penalties and Interest for Illinois Taxes. To receive a copy of
Publication 103, visit our website at tax.illinois.gov.
Line 7b - Multiply Line 7a by the current tax rates.
Line 8a - Amount of Line 6 that represents net gross charges
What if my return covers transactions at more than
that are subject to tax rates other than the current combined
one location?
tax rate.
You must complete Form RT-2-M, Telecommunications
Line 8b - Multiply Line 8a by the correct tax rate.
Tax Schedule, and submit it with your Form RT-2 if you are
Line 10 - To prevent multi-state taxation, you may take a credit
reporting transactions at more than one location.
against the tax that is owed if you paid tax to another state.
What if I had no business activity during the period
You may not take a credit that is greater than the tax owed.
for which my return is due?
You may also take a credit against the tax that is owed if
You still must file Form RT-2 on or before the due date even if
you paid tax on services you purchased and resold from a
you had no business activity during the period for which your
telecommunication retailer.
Form RT-2 is due.
Line 12 - If you file a return and pay the amount you owe by the
What if I have questions?
due date, you are allowed a cost of collection discount. Multiply
If you have any questions, write to us at the address on the
Line 11 by 1 percent (.01) and write the results on Line 12.
front of this return or call us weekdays between 8:00 a.m. and
Line 15 - If you pay on a quarter-monthly basis and have
4:30 p.m. at 217 782-7517.
overpaid your tax, do not file a claim with us. We will approve
a credit for any amount you have overpaid.
Line 17 - If you wish to apply credit, write the amount of credit
you are using.
Line 18 - Subtract Line 17 from Line 16. This is the total
amount of tax you owe. We will bill you for penalties and
interest. See the most current Publication 103, Penalties and
Interest for Illinois Taxes, for more information.
RT-2 (R-11/12)

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