Instructions for Form Rt-10 - Telecommunications Infrastructure Maintenance Fee (Timf) Return

ADVERTISEMENT
Form RT-10 Instructions
General Information
Step-by-Step Instructions
When must I file Form RT-10?
Step 1: Figure your TIMF due
You must file Form RT-10, Telecommunications Infrastructure
Line 1
Maintenance Fees Return, each month (unless we notify you to
Total gross charges billed during the period for
do otherwise) on or before the 30th day of the month following the
which you are filing this return. “Gross charges”
month for which you are filing (Example: Form RT-10 for the month
is the amount paid for
of January, is due on or before the last day of February).
• telecommunications originating or received
If we have changed your filing status to quarterly, Form RT-10 is due
in Illinois and
on or before the 15th day of the month following the quarter for which
• all services and equipment you provide in
you are filing (Example: Returns for the first calendar quarter are
connection therewith, whether paid for with
due on or before April 15.)
cash, credit, services, or property.
If you are filing a final return, Form RT-10 is due not more than one
This includes the cost of
month after you sold or discontinued your business.
• providing such telecommunications;
• materials used in providing telecommunications;
Can I file this return electronically?
• labor or service; or
Yes, you can use MyTax Illinois on our website at tax.illinois.gov to
• any other expense you incurred providing the
file your RT-10.
telecommunications.
What if I fail to file my return or pay the amount
Line 2
I owe?
If credit is used to pay for telecommunications services and
You owe a late-filing penalty if you do not file a processable return
equipment, include it in on this line when the credit is paid.
by the due date, a late-payment penalty if you do not pay the fee
Line 4a through Line 4c
you owe by the date the fee is due, and a bad check penalty if your
Write the amount of gross charges that you included in Line 2 that
remittance is not honored by your financial institution. Interest is
were billed
calculated on the fee from the day after the original due date of your
Line 4a
- to the federal government.
return through the date you pay the fee. We will bill you for penalties
and interest. For more information about penalties and interest, see
Line 4b
- for wireless telecommunications.
Publication 103, Penalties and Interest for Illinois Taxes. To receive a
Line 4c
- to resellers that will later bill and collect the fee from the
copy of Publication 103, visit our website at tax.illinois.gov.
end
user.
Note:
Sales to resellers are exempt from the fee only if the reseller
provides you with an active resale number issued from the
What if I had no business activity during the period
department.
for which my return is due?
You must file your return on or before the due date even if you had no
Line 4d
business activity during the period for which your return is due.
Identify your “other” deductions on Line 4d and include the total
gross receipts (excluding those indicated on Lines 4a, 4b, and 4c)
that are exempt from the fee and included in Line 2. If you are taking
May I write one check to pay for all
a deduction for a DCEO-certified business enterprise, you must list
telecommunications tax and fees I owe?
the business name and write the amount of the deduction on the line
No. You must write separate checks to pay for any
provided.
• State Telecommunications Infrastructure Maintenance Fees
Line 8
(TIMFs) you owe on Form RT-10; and,
If you file your return and pay the amount you owe by the due date,
• Telecommunications Excise Tax you owe on Form RT-2,
you are allowed a cost of collection discount. Multiply Line 7 by 2
Telecommunications Excise Tax Return.
percent (.02), and write the result on Line 8.
Line 10
What if I need help?
If you have a credit memorandum and you wish to use it towards the
If you have any questions, call our Springfield office weekdays from
amount you owe, write the amount of credit you are using.
8:00 a.m. to 4:30 p.m. at 217 782-7517.
Where do I send my completed return and payment?
Mail your completed return and payment to:
TELECOMMUNICATIONS INFRASTRUCTURE MAINT FEE
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19019
SPRINGFIELD IL 62794-9019
Note: You can file Form RT-10 electronically using MyTax Illinois at
tax.illinois.gov.
RT-10 (R-11/12)
Form RT-10 Instructions
General Information
Step-by-Step Instructions
When must I file Form RT-10?
Step 1: Figure your TIMF due
You must file Form RT-10, Telecommunications Infrastructure
Line 1
Maintenance Fees Return, each month (unless we notify you to
Total gross charges billed during the period for
do otherwise) on or before the 30th day of the month following the
which you are filing this return. “Gross charges”
month for which you are filing (Example: Form RT-10 for the month
is the amount paid for
of January, is due on or before the last day of February).
• telecommunications originating or received
If we have changed your filing status to quarterly, Form RT-10 is due
in Illinois and
on or before the 15th day of the month following the quarter for which
• all services and equipment you provide in
you are filing (Example: Returns for the first calendar quarter are
connection therewith, whether paid for with
due on or before April 15.)
cash, credit, services, or property.
If you are filing a final return, Form RT-10 is due not more than one
This includes the cost of
month after you sold or discontinued your business.
• providing such telecommunications;
• materials used in providing telecommunications;
Can I file this return electronically?
• labor or service; or
Yes, you can use MyTax Illinois on our website at tax.illinois.gov to
• any other expense you incurred providing the
file your RT-10.
telecommunications.
What if I fail to file my return or pay the amount
Line 2
I owe?
If credit is used to pay for telecommunications services and
You owe a late-filing penalty if you do not file a processable return
equipment, include it in on this line when the credit is paid.
by the due date, a late-payment penalty if you do not pay the fee
Line 4a through Line 4c
you owe by the date the fee is due, and a bad check penalty if your
Write the amount of gross charges that you included in Line 2 that
remittance is not honored by your financial institution. Interest is
were billed
calculated on the fee from the day after the original due date of your
Line 4a
- to the federal government.
return through the date you pay the fee. We will bill you for penalties
and interest. For more information about penalties and interest, see
Line 4b
- for wireless telecommunications.
Publication 103, Penalties and Interest for Illinois Taxes. To receive a
Line 4c
- to resellers that will later bill and collect the fee from the
copy of Publication 103, visit our website at tax.illinois.gov.
end
user.
Note:
Sales to resellers are exempt from the fee only if the reseller
provides you with an active resale number issued from the
What if I had no business activity during the period
department.
for which my return is due?
You must file your return on or before the due date even if you had no
Line 4d
business activity during the period for which your return is due.
Identify your “other” deductions on Line 4d and include the total
gross receipts (excluding those indicated on Lines 4a, 4b, and 4c)
that are exempt from the fee and included in Line 2. If you are taking
May I write one check to pay for all
a deduction for a DCEO-certified business enterprise, you must list
telecommunications tax and fees I owe?
the business name and write the amount of the deduction on the line
No. You must write separate checks to pay for any
provided.
• State Telecommunications Infrastructure Maintenance Fees
Line 8
(TIMFs) you owe on Form RT-10; and,
If you file your return and pay the amount you owe by the due date,
• Telecommunications Excise Tax you owe on Form RT-2,
you are allowed a cost of collection discount. Multiply Line 7 by 2
Telecommunications Excise Tax Return.
percent (.02), and write the result on Line 8.
Line 10
What if I need help?
If you have a credit memorandum and you wish to use it towards the
If you have any questions, call our Springfield office weekdays from
amount you owe, write the amount of credit you are using.
8:00 a.m. to 4:30 p.m. at 217 782-7517.
Where do I send my completed return and payment?
Mail your completed return and payment to:
TELECOMMUNICATIONS INFRASTRUCTURE MAINT FEE
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19019
SPRINGFIELD IL 62794-9019
Note: You can file Form RT-10 electronically using MyTax Illinois at
tax.illinois.gov.
RT-10 (R-11/12)

Download Instructions for Form Rt-10 - Telecommunications Infrastructure Maintenance Fee (Timf) Return

141 times
Rate
4.5(4.5 / 5) 10 votes
ADVERTISEMENT