Amended Telecommunications Tax Return

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Form RT-2-X Instructions
General Information
Who must file Form RT-2-X?
Line 2 -
If credit is used to pay for telecommunications services and
You must file Form RT-2-X, Amended Telecommunications Tax
equipment, write the credit amount on Line 2 when the credit is paid.
Return, to correct your original return or previously filed amended
Line 4c -
resellers that will later bill and collect tax from the end
return, or to claim a credit for an overpayment.
user. Note: Sales to resellers are exempt from tax only if the reseller
Can I file this return electronically?
provides you with documentation that they are a reseller.
Line 4d
Yes, you can use MyTax Illinois on our website at tax.illinois.gov to
- Identify your “other” deductions on Line 4d and include the
file your RT-2-X. Note: This only applies for reporting periods where
total gross receipts (excluding those indicated on Lines 4a, 4b, and
the original RT-2 was filed electronically.
4c) that are exempt from tax and included in Line 1. If you are taking
a deduction for a DCEO-certified business enterprise, you must list
What if I fail to file my return or pay the amount I owe?
the business name and write the amount of the deduction on the line
You owe a late-filing penalty if you do not file a processable return
provided.
by the due date, a late-payment penalty if you do not pay the tax
Step 2: Figure your tax due
you owe by the date the tax is due, and a bad check penalty if
your remittance is not honored by your financial institution. Interest
Line 7a -
Amount of Line 6 that represents net gross charges that
is calculated on tax from the day after the original due date of your
are subject to the current state and municipal tax rates.
return through the date you pay the tax. We will bill you for penalties
Line 7b -
Multiply Line 7a by the current tax rates.
and interest. For more information about penalties and interest, see
Line 8a -
Amount of Line 6 that represents net gross charges that
Publication 103, Penalties and Interest for Illinois Taxes. To receive a
are subject to tax rates other than the current state and municipal
copy of Publication 103, visit our website at tax.illinois.gov.
tax rates.
What if my return covers transactions at more than one
Line 8b -
Multiply Line 8a by the correct tax rates.
location?
Line 10 - T
o prevent multi-state taxation, you may take a credit
You must complete Form RT-2-M, Telecommunications Tax
against the tax that is owed if you paid tax to another state. You may
Schedule, and attach it to your Form RT-2-X if you are reporting
not take a credit that is greater than the tax owed.
transactions at more than one location.
You may also take a credit against the tax that is owed if you paid tax on
What if I had no business activity during the period for
services you purchased and resold from a telecommunication retailer.
which my return is due?
Line 12
- If you file a return and pay the amount you owe by the due
You must file your return on or before the due date even if you had no
date, you are allowed a cost of collection discount. Multiply Line 11
business activity during the period for which your return is due.
by 1 percent (.01) and write the results on Line 12.
Line 15
– If you pay on a quarter-monthly basis and have overpaid
Where do I mail my completed Form RT-2-X?
your tax, do not file a claim with us. We will approve a credit for any
Mail your completed Form RT-2-X, and payment (if applicable) to us at:
amount you have overpaid.
TELECOMMUNICATIONS TAX
Line 19 -
Write the total amount that you have paid. This figure
ILLINOIS DEPARTMENT OF REVENUE
includes the amount you paid with your actual return, any subsequent
PO BOX 19019
amended return(s), and any tax you paid on any assessment for
SPRINGFIELD IL 62794-9019
this liability period. This figure does not include any quarter-monthly
payments made. Quarter-monthly payments should be reported on
Note: You can file Form RT-2-X electronically using MyTax Illinois at
Line 14 of this return. Do not include any penalty and interest
tax.illinois.gov.
you paid on any assessment. You must reduce the total amount
What if I have questions?
you have paid by the amount of any credit or refund of tax you have
received for this liability period. Do not include any interest you
If you have any questions, write us at the address above or call us
received on the credit or refund.
weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-7517.
Line 20 -
If Line 19 is greater than Line 18, subtract Line 18 from
Step-by-Step Instructions
Line 19. This is the amount you have overpaid.
Line 21 -
If Line 19 is less than Line 18, subtract Line 19 from
Step 1: Figure your net gross charges subject to tax
Line 18. This is the amount you owe. We will bill you for penalties and
Make sure you write your figures as they should have been filed. Do
interest.
not write the difference between the figures that were originally filed
and the correct figures.
Step 3: Check the reason you are filing this amended return
Line 1 -
Check the best description of why you are completing Form RT-2-X.
Total gross charges billed during the period for which you
are filing this amended return.
Note: If you check “Other” and are a party to a civil suit involving the
“Gross charges” is the amount paid for
amount claimed, write the name of the suit on the line provided.
• telecommunications originated or received in Illinois and
• all services and equipment you provided in connection therewith,
whether paid for with cash, credit, services, or property.
When you figure your gross charges, do not deduct the cost of
• providing such telecommunications;
• materials used in providing telecommunications;
• labor or service; or
• any other expense you incur in providing telecommunications.
RT-2-X (R-11/12)
Form RT-2-X Instructions
General Information
Who must file Form RT-2-X?
Line 2 -
If credit is used to pay for telecommunications services and
You must file Form RT-2-X, Amended Telecommunications Tax
equipment, write the credit amount on Line 2 when the credit is paid.
Return, to correct your original return or previously filed amended
Line 4c -
resellers that will later bill and collect tax from the end
return, or to claim a credit for an overpayment.
user. Note: Sales to resellers are exempt from tax only if the reseller
Can I file this return electronically?
provides you with documentation that they are a reseller.
Line 4d
Yes, you can use MyTax Illinois on our website at tax.illinois.gov to
- Identify your “other” deductions on Line 4d and include the
file your RT-2-X. Note: This only applies for reporting periods where
total gross receipts (excluding those indicated on Lines 4a, 4b, and
the original RT-2 was filed electronically.
4c) that are exempt from tax and included in Line 1. If you are taking
a deduction for a DCEO-certified business enterprise, you must list
What if I fail to file my return or pay the amount I owe?
the business name and write the amount of the deduction on the line
You owe a late-filing penalty if you do not file a processable return
provided.
by the due date, a late-payment penalty if you do not pay the tax
Step 2: Figure your tax due
you owe by the date the tax is due, and a bad check penalty if
your remittance is not honored by your financial institution. Interest
Line 7a -
Amount of Line 6 that represents net gross charges that
is calculated on tax from the day after the original due date of your
are subject to the current state and municipal tax rates.
return through the date you pay the tax. We will bill you for penalties
Line 7b -
Multiply Line 7a by the current tax rates.
and interest. For more information about penalties and interest, see
Line 8a -
Amount of Line 6 that represents net gross charges that
Publication 103, Penalties and Interest for Illinois Taxes. To receive a
are subject to tax rates other than the current state and municipal
copy of Publication 103, visit our website at tax.illinois.gov.
tax rates.
What if my return covers transactions at more than one
Line 8b -
Multiply Line 8a by the correct tax rates.
location?
Line 10 - T
o prevent multi-state taxation, you may take a credit
You must complete Form RT-2-M, Telecommunications Tax
against the tax that is owed if you paid tax to another state. You may
Schedule, and attach it to your Form RT-2-X if you are reporting
not take a credit that is greater than the tax owed.
transactions at more than one location.
You may also take a credit against the tax that is owed if you paid tax on
What if I had no business activity during the period for
services you purchased and resold from a telecommunication retailer.
which my return is due?
Line 12
- If you file a return and pay the amount you owe by the due
You must file your return on or before the due date even if you had no
date, you are allowed a cost of collection discount. Multiply Line 11
business activity during the period for which your return is due.
by 1 percent (.01) and write the results on Line 12.
Line 15
– If you pay on a quarter-monthly basis and have overpaid
Where do I mail my completed Form RT-2-X?
your tax, do not file a claim with us. We will approve a credit for any
Mail your completed Form RT-2-X, and payment (if applicable) to us at:
amount you have overpaid.
TELECOMMUNICATIONS TAX
Line 19 -
Write the total amount that you have paid. This figure
ILLINOIS DEPARTMENT OF REVENUE
includes the amount you paid with your actual return, any subsequent
PO BOX 19019
amended return(s), and any tax you paid on any assessment for
SPRINGFIELD IL 62794-9019
this liability period. This figure does not include any quarter-monthly
payments made. Quarter-monthly payments should be reported on
Note: You can file Form RT-2-X electronically using MyTax Illinois at
Line 14 of this return. Do not include any penalty and interest
tax.illinois.gov.
you paid on any assessment. You must reduce the total amount
What if I have questions?
you have paid by the amount of any credit or refund of tax you have
received for this liability period. Do not include any interest you
If you have any questions, write us at the address above or call us
received on the credit or refund.
weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-7517.
Line 20 -
If Line 19 is greater than Line 18, subtract Line 18 from
Step-by-Step Instructions
Line 19. This is the amount you have overpaid.
Line 21 -
If Line 19 is less than Line 18, subtract Line 19 from
Step 1: Figure your net gross charges subject to tax
Line 18. This is the amount you owe. We will bill you for penalties and
Make sure you write your figures as they should have been filed. Do
interest.
not write the difference between the figures that were originally filed
and the correct figures.
Step 3: Check the reason you are filing this amended return
Line 1 -
Check the best description of why you are completing Form RT-2-X.
Total gross charges billed during the period for which you
are filing this amended return.
Note: If you check “Other” and are a party to a civil suit involving the
“Gross charges” is the amount paid for
amount claimed, write the name of the suit on the line provided.
• telecommunications originated or received in Illinois and
• all services and equipment you provided in connection therewith,
whether paid for with cash, credit, services, or property.
When you figure your gross charges, do not deduct the cost of
• providing such telecommunications;
• materials used in providing telecommunications;
• labor or service; or
• any other expense you incur in providing telecommunications.
RT-2-X (R-11/12)

Download Amended Telecommunications Tax Return

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