Instructions for Form Tp-1-x - Amended Tobacco Products Tax Return

ADVERTISEMENT
Form TP-1-X Instructions
General Instructions
Who must file Form TP-1-X?
You must file Form TP-1-X, Amended Tobacco Products Tax Return, to
correct your originally filed Form TP-1, Tobacco Products Tax Return;
correct your previously filed Form TP-1-X; or
claim credit for an overpayment of Tobacco Products Tax.
What if I fail to file and pay the amount I owe?
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 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 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 and interest, if applicable. For more information about penalties and interest, see Publication 103,
Penalties and Interest for Illinois Taxes. To receive a copy of this publication, visit our website at tax.illinois.gov or call us at
1 800 356-6302.
Where do I get help?
If you have questions or need help completing your return, you can call us weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-6045.
Step-by-Step Instructions
Step 1: Identify your business
Step 4: Figure your payment
Complete Lines 1 through 7 to identify your business.
Line 29 - If you have a credit memorandum issued to you by
us and wish to apply that toward your balance due, write the
Step 2: Figure your cost-based tax (tobacco
amount of credit you wish to apply.
products excluding moist snuff)
Line 30 - Subtract Line 29 from Line 28 - This is your net tax due.
Wholesale price is the established list price for which a
Line 31 – Write the total amount that you have paid. This
manufacturer sells tobacco products to a distributor. In the
figure includes the amount you paid with your original return,
absence of an established list price, the manufacturer’s
any subsequent amended return(s), and any tax you paid on
invoice price at which he or she sells the tobacco product
any bill for this reporting period. Do not include any penalty
to an unaffiliated distributor will be used as the wholesale
and interest you paid on any bill. You must reduce the total
price. The wholesale price is the price established before any
amount you have paid by the amount of any credit or refund
discount, trade allowance, rebate, or other reduction.
of tax you have received for this reporting period. Do not
Line 8 - Write the wholesale price for tobacco products you
include any interest you received on the credit or refund.
manufactured and then sold or otherwise disposed of during
Line 32 - If the amount in Line 31 is greater than Line 30,
the month for which you are filing this return, regardless of
subtract Line 30 from Line 31.
whether you originally manufactured the products during this
Line 33 - If the amount in Line 31 is less than Line 30,
month.
subtract Line 31 from Line 30. Pay this amount and make your
Line 9 - Write the wholesale price for tobacco products you
check payable to “Illinois Department of Revenue.”
purchased and then sold or otherwise disposed of during
the month for which you are filing this return, regardless of
Step 5: Mark the reason why you are filing an
whether you originally purchased the products during this
month.
amended return
Check the best description of why you are completing
Step 3: Figure your weight-based tax (moist
Form TP-1-X. Also provide any correct information (if
snuff only)
applicable).
Beginning on January 1, 2013, “moist snuff” means any finely
Note:
If you check "other", and you are a party to a civil suit
cut, ground, or powdered tobacco that is not intended to be
involving the amount claimed on this return, write the name of
smoked, but shall not include any finely cut, ground, or pow-
the suit on the line provided.
dered tobacco that is intended to be placed in the nasal cavity.
Line 18 - Write the ounces of moist snuff you manufactured
Step 6: Signatures
and then sold or otherwise disposed of during the month for
An owner, partner, or officer of the corporation, or other
which you are filing this return, regardless of whether you
person who is authorized to file this return must sign the
originally manufactured the products during this month.
return. If you use a tax preparer, he or she must also sign and
Line 19 - Write the ounces of moist snuff you purchased and
date Form TP-1-X. Be sure to include a daytime telephone
then sold or otherwise disposed of during the month for which
number where we can reach you if we have questions.
you are filing this return, regardless of whether you originally
purchased the products during this month.
*ZZZZZZZZZ*
TP-1-X (R-12/12)
This form is authorized as outlined by the Tobacco Products Tax Act of 1995. Disclosure of this information is REQUIRED.
Failure to provide information may result in this form not being processed and may result in a penalty.
Form TP-1-X Instructions
General Instructions
Who must file Form TP-1-X?
You must file Form TP-1-X, Amended Tobacco Products Tax Return, to
correct your originally filed Form TP-1, Tobacco Products Tax Return;
correct your previously filed Form TP-1-X; or
claim credit for an overpayment of Tobacco Products Tax.
What if I fail to file and pay the amount I owe?
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 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 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 and interest, if applicable. For more information about penalties and interest, see Publication 103,
Penalties and Interest for Illinois Taxes. To receive a copy of this publication, visit our website at tax.illinois.gov or call us at
1 800 356-6302.
Where do I get help?
If you have questions or need help completing your return, you can call us weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-6045.
Step-by-Step Instructions
Step 1: Identify your business
Step 4: Figure your payment
Complete Lines 1 through 7 to identify your business.
Line 29 - If you have a credit memorandum issued to you by
us and wish to apply that toward your balance due, write the
Step 2: Figure your cost-based tax (tobacco
amount of credit you wish to apply.
products excluding moist snuff)
Line 30 - Subtract Line 29 from Line 28 - This is your net tax due.
Wholesale price is the established list price for which a
Line 31 – Write the total amount that you have paid. This
manufacturer sells tobacco products to a distributor. In the
figure includes the amount you paid with your original return,
absence of an established list price, the manufacturer’s
any subsequent amended return(s), and any tax you paid on
invoice price at which he or she sells the tobacco product
any bill for this reporting period. Do not include any penalty
to an unaffiliated distributor will be used as the wholesale
and interest you paid on any bill. You must reduce the total
price. The wholesale price is the price established before any
amount you have paid by the amount of any credit or refund
discount, trade allowance, rebate, or other reduction.
of tax you have received for this reporting period. Do not
Line 8 - Write the wholesale price for tobacco products you
include any interest you received on the credit or refund.
manufactured and then sold or otherwise disposed of during
Line 32 - If the amount in Line 31 is greater than Line 30,
the month for which you are filing this return, regardless of
subtract Line 30 from Line 31.
whether you originally manufactured the products during this
Line 33 - If the amount in Line 31 is less than Line 30,
month.
subtract Line 31 from Line 30. Pay this amount and make your
Line 9 - Write the wholesale price for tobacco products you
check payable to “Illinois Department of Revenue.”
purchased and then sold or otherwise disposed of during
the month for which you are filing this return, regardless of
Step 5: Mark the reason why you are filing an
whether you originally purchased the products during this
month.
amended return
Check the best description of why you are completing
Step 3: Figure your weight-based tax (moist
Form TP-1-X. Also provide any correct information (if
snuff only)
applicable).
Beginning on January 1, 2013, “moist snuff” means any finely
Note:
If you check "other", and you are a party to a civil suit
cut, ground, or powdered tobacco that is not intended to be
involving the amount claimed on this return, write the name of
smoked, but shall not include any finely cut, ground, or pow-
the suit on the line provided.
dered tobacco that is intended to be placed in the nasal cavity.
Line 18 - Write the ounces of moist snuff you manufactured
Step 6: Signatures
and then sold or otherwise disposed of during the month for
An owner, partner, or officer of the corporation, or other
which you are filing this return, regardless of whether you
person who is authorized to file this return must sign the
originally manufactured the products during this month.
return. If you use a tax preparer, he or she must also sign and
Line 19 - Write the ounces of moist snuff you purchased and
date Form TP-1-X. Be sure to include a daytime telephone
then sold or otherwise disposed of during the month for which
number where we can reach you if we have questions.
you are filing this return, regardless of whether you originally
purchased the products during this month.
*ZZZZZZZZZ*
TP-1-X (R-12/12)
This form is authorized as outlined by the Tobacco Products Tax Act of 1995. Disclosure of this information is REQUIRED.
Failure to provide information may result in this form not being processed and may result in a penalty.

Download Instructions for Form Tp-1-x - Amended Tobacco Products Tax Return

296 times
Rate
4.8(4.8 / 5) 21 votes
ADVERTISEMENT