ST-1-X Instructions (R-01/24)

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Who must le Form ST-1-X?

You must le Form ST-1-X if you are registered with the Illinois Department of Revenue to le Form ST-1, Sales and Use Tax

and E911 Surcharge Return, and you need to

• correct your Form ST-1 to pay more tax, E911 Surcharge, or ITAC Assessment;

• request a credit for tax, E911 Surcharge, or ITAC Assessment you overpaid (do not use the credit until we notify you that

your credit has been approved);

• respond to a notice or bill;

Likewise, if you le Form ST-1 on a quarterly or annual basis, you must le one amended return for each quarter or year that

you want to amend.

If you originally led Form ST-2, Multiple Site Form, you must le Form ST-2-X, Amended Multiple Site Form. You must

complete Form ST-2-X in its entirety and include information for all of your sales locations. Do not omit locations with no change

from your original Form ST-2 (or a previously led Form ST-2-X) as this will cause processing delays and possible rejection of

your return.

If you originally led Schedule A — Deductions and those gures need to be amended, you must complete Schedule A-X —

Amended Deductions with the corrected gures and attach it to Form ST-1-X.

If you originally led Schedule B — E911 Surcharge and ITAC Assessment and those gures need to be amended, you

must complete Schedule B-X — Amended E911 Surcharge and ITAC Assessment with the corrected gures and attach it to

All sales of aviation fuel made on or after December 1, 2017, must be reported and the tax paid on Form ST-70, Aviation Fuel

Sales and Use Tax Return. Receipts from sales of aviation fuel still will be reported on Form ST-1, Step 2, Line 1, but then must

be deducted entirely from the ST-1 as an Other Deduction on Schedule A, Line 16, using the description “Sales of Aviation

Fuel.”

How do I report sales of qualifying food items during the 1% grocery tax suspension period from July 1, 2022,

through June 30, 2023, or sales of items that qualify for the state sales tax holiday from August 5, 2022,

through August 14, 2022?

Retailers should report the receipts from sales of grocery tax suspension and sales tax holiday items on Form ST-1, Lines 4a,

5a, 6a, 7a, 12a, and 13a and

tax on these items on

Lines 4b, 5b, 6b, 7b, 12b, and 13b. Retailers must then use Schedule GT-X,

Amended Sales and Use Tax Holiday and Grocery Tax Suspension Schedule, to report receipts from sales of qualifying food

You must le Form ST-1-X any time you need to correct your original Form ST-1 ling (or even a previously led Form ST-1-X).

The period for which you can claim a credit for an overpayment of Sales and Use Tax, E911 Surcharge, or ITAC Assessment

depends on when you le your Form ST-1-X. If you le this amended return between January 1 and June 30 of this year, you

may le a claim for credit for the amounts you overpaid during the current year and the 36 months prior to the current year. If you

le this amended return between July 1 and December 31 of this year, you may le a claim for the amounts you overpaid during

the current year and the 30 months prior to the current year.

Note: We use the U.S. Postal Service postmark date as the ling date of a properly amended return (claim for credit).

Illinois Department of Revenue

ST-1-X

Instructions

ST-1-X Instructions (R-01/24)

ST-1-X or

for any sales location on an

that credit will result in negative receipts on Form ST-1-X or

instead amend the period in which the sale was originally reported.

Step 1: Identify your business

Enter your Illinois account ID and business name as they appear on your original Form ST-1. Also, enter the reporting

period for which you are ling the amended return. If you le Form ST-1 monthly, your January 2024 reporting period will

be 01/01/2024 – 01/31/2024. If you le Form ST-1 quarterly, your rst quarter 2024 reporting period will be 01/01/2024 –

03/31/2024. If you le Form ST-1 annually, your 2024 reporting period will be 01/01/2024 – 12/31/2024.

Step 2: Mark the reason why you are ling an amended return.

Mark the reason that best explains why you are amending your Form ST-1. If you mark overpaid, you will need to complete

website at tax.illinois.gov, and attach it to Form ST-1-X.

Line 1c: If you increase your sales to exempt organizations, you must list all Illinois Tax Exemption (E) numbers on

Schedule RE, available on our website, and attach it to Form ST-1-X. The organization’s Illinois Tax Exemption number must

have been in eect on the day you made the sale.

Line 8: You must complete Form ST-2-X in its entirety and include information for all of your sales locations. Do not omit

locations with no change from your original Form ST-2 (or a previously led Form ST-2-X) as this will cause processing delays

and possible rejection of your return.

Eective June 25, 2021, for any period included in a claim for credit or refund for which the statute of limitations for issuing a

notice of tax liability under the Retailers’ Occupation Tax Act will expire less than six months after the date a taxpayer les the

claim for credit or refund, the statute of limitations for issuing a notice of tax liability is automatically extended for six months from

the date it would have otherwise expired.

Can I le this return and pay the tax due electronically?

Yes, you can use MyTax Illinois at mytax.illinois.gov to le your Form ST-1-X, and, if applicable, Form ST-2-X and

Schedule GT-X if you led your original return for the same period through MyTax Illinois. MyTax Illinois also allows for

electronic payment of any tax due.

How do I get forms?

If you need additional amended returns, visit our website at tax.illinois.gov.

How do I get help?

If you need help, call our Taxpayer Assistance Division at 1 800 732-8866, 217 782-3336,

or 1 800 544-5304. You can also visit our website at tax.illinois.gov or scan the QR code

provided.

SPRINGFIELD IL 62736-0001

ST-1-X Instructions (R-01/24)

Line 9: Mark if you are a retailer who is exchanging Manufacturer’s Purchase Credit from a customer who previously paid cash.

Line 10: Mark if you are exchanging Manufacturer’s Purchase Credit for cash previously paid on items for which you

self-assessed use tax.

Line 11: Mark the appropriate reason (a through d) if you self-assessed use tax on items that are not taxable.

Step 4: Correct your nancial information.

Complete all applicable lines when making the corrections to the nancial information on Form ST-1-X, ST-2-X, Schedule A-X,

and Schedule B-X. If you do not complete all lines, we will use the most recent gures led.

with other general merchandise sales on Form ST-1, but then must be deducted entirely from the ST-1 as an Other Deduction

on Schedule A, Line 16, using the description “Sales of Aviation Fuel.”

Line A and Lines 1 through 25: Enter the corrected gures. Note: If you are reducing an amount to zero, enter “0.” Leaving

the line blank may delay the processing of your Form ST-1-X or your changes will not be accepted on your Form ST-1-X.

Lines 26 through 28: Follow the detailed instructions listed below.

Detailed instructions for certain lines in Step 4

Line 1 - You must include all of your receipts for this reporting period on Form ST-1-X, Line 1.

that qualify for the grocery tax suspension or sales tax holiday and that are reported on Schedule GT-X, you must include all taxes

that would have been collected on these receipts but for PA 102-0700, even if you did not actually charge your customers these

taxes.

your tax due or $5 per calendar year, whichever is greater. Retailers reporting receipts on items that qualify for the grocery tax

suspension or the sales tax holiday are authorized to include the amount of tax on receipts that would have been due on these

items when calculating the discount allowed.

If you are increasing the amount of tax due, you may not increase the amount of your discount unless the increased tax due

was timely paid. In addition to timely payment, if you are required to le electronically, you also must have timely led your

original return electronically to be entitled to the increased discount.

If you are decreasing the amount of tax due, you will need to recalculate the amount of discount to which you are entitled based

on your new gures.

Line 16a: Enter the correct amount of Manufacturer’s Purchase Credit (MPC) on this line. However, if you under-reported your

MPC, you should claim the credit on a future return.

ST-1-X Instructions (R-01/24)

Line 27: If Line 26 is greater than Line 25, enter the dierence on Line 27. This is the amount you have overpaid.

Line 28: If Line 26 is less than Line 25, enter the dierence on Line 28. This is the amount you have underpaid. Please pay

this amount when you le this return. We will bill you for any additional tax, E911 Surcharge, ITAC Assessment, penalty, and

ST-1-X Instructions (R-01/24)

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Line 8 - Graphic arts machinery and equipment

b) Sales of items other than building materials

Line 12 - River edge redevelopment zone building materials

Enter the correct amount of sales of building materials to a customer who will incorporate the materials into real estate within a

River Edge Redevelopment Zone in accordance with the Act by remodeling, rehabilitating, or adding new construction.

Line 13 - Exempt organizations

Enter the correct amount of merchandise you sold to organizations that are exempt from paying sales tax. For each tax-exempt

sale you make, you must obtain a copy of the organization’s Illinois Sales Tax exemption identication number. If you are

increasing this amount from your most recently led return, you must complete and attach Schedule RE.

Note: Do not include motor fuel taxes reported on Schedule A-X, Line 16 or Schedule A-X, Section 2.

Line 14 - Uncollectible debt on which tax was previously paid

Enter amounts that have become worthless or uncollectible and on which tax previously has been paid. You must have charged

ST-1-X Instructions (R-01/24)

Line 16 - Other

have paid tax to us during the preceding return period or have now included on Step 4, Line 1 of your Form ST-1-X.

• proceeds of mandatory service charges separately stated on customers’ bills for purchase and consumption of food and

beverages, to the extent that the proceeds of the service charge are in fact turned over as tips or as a substitute for tips to

employees who participate directly in preparing, serving, hosting, or cleaning up the food or beverage function with respect

to which the service charge is imposed.

• amounts you collected from sales of qualied tangible personal property used in the construction or operation of a data

center that has been granted a certicate of exemption by DCEO. You must maintain in your books and records the

documentation obtained from the customer and required by the department’s rules to support the exemption.

• tax reported and paid on Form CMFT-1 under the County Motor Fuel Tax Law (55 ILCS 5/5-1035.1) for motor fuel sold in

DuPage, Kane, Lake, McHenry, or Will County and tax reported and paid on Form MMFT-1 under the Municipal Motor Fuel

Note: Deduct any local motor fuel taxes on Schedule A, Line 16, “Other.” Do not include them on Schedule A,

Enter your receipts for the specic fuel types listed. Do not include any taxes collected. Multiply your receipts for each type of

fuel by its corresponding exemption percentage on Schedule A-X, and enter the correct total for each type of fuel.

exemption for mid-range ethanol blends, and a 100-percent exemption for diesel fuel containing more than 10%, 13%, 16%, or

19% biodiesel or renewable diesel, as applicable. See the instructions for Schedule A-X, Line 25 below for more information.

35 ILCS 105/3-5.1 and 105/3-10.

Line 24

The 20-percent Sales and Use Tax exemption for biodiesel blends (no less than 1% but no more than 10% biodiesel) sunset on

December 31, 2018. Eective January 1, 2019, sales of these biodiesel blends are no longer exempt and are subject to Illinois

Sales Tax. Figures will no longer be allowed on Schedule A, Lines 24a and 24b.

considered renewable diesel.” 35 ILCS 105/3-41 and 105/3-42.5.

The exemption from taxes imposed by the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the

Retailers’ Occupation Tax Act for diesel fuel containing biodiesel or renewable diesel applies as follows:

• On and after January 1, 2024, and on or before December 31, 2030, the tax applies to 100 percent of the proceeds of sales

of biodiesel blends with no less than 1% and no more than 10% biodiesel and any diesel fuel containing no less than 1%

and no more than 10% renewable diesel.

• From January 1, 2024, through March 31, 2024, the tax does not apply to the proceeds of sales of any diesel fuel

containing more than 10% biodiesel or renewable diesel.

• From April 1, 2024, through November 30, 2024, the tax does not apply to the proceeds of sales of any diesel fuel

containing more than 13% biodiesel or renewable diesel.

ST-1-X Instructions (R-01/24)

Note: If you are reducing an amount to zero, enter “0.” Leaving the line blank may delay the processing of your Form ST-1-X or

your changes will not be accepted on your Form ST-1-X.

Detailed instructions for certain lines on Schedule B-X

Line 1 - Enter the correct amount of total receipts from retail transactions of prepaid wireless telecommunications service.

Note: Do not complete Schedule B-X in the same manner that you complete Step 4 of Form ST-1-X. Instead Line 1 of

Schedule B-X should only report your receipts subject to the E911 surcharge and ITAC Assessment, not all amounts collected

for the reporting period. Do not include receipts from sales that are exempt from the E911 surcharge and ITAC Assessment.

Also do not include the amount of surcharge and assessment you actually collected from your customers.

Figure your breakdown of retail transactions for Chicago locations

Locations within the city limits of Chicago are considered Chicago locations for purposes of E911 Surcharge and ITAC

December 31, 2030, the tax does not apply to the proceeds of sales of any diesel fuel containing more than 10% biodiesel

or renewable diesel.

Line 26

Enter your receipts for diesel fuel containing 100% biodiesel or renewable diesel on Schedule A-X, Line 26a, and multiply

that amount by the applicable exemption percentage. Enter the total in Schedule A-X, Line 26b. See the instructions for

Schedule A-X, Line 25 above for the denitions of “biodiesel” and “renewable diesel.”

Line 27

Enter your receipts for gasohol on Schedule A-X, Line 27a, and multiply that amount by the applicable exemption percentage.

Enter the total in Schedule A-X, Line 27b. “Gasohol” is dened as “motor fuel that is a blend of denatured ethanol and gasoline

that contains no more than 1.25% water by weight.” On and after January 1, 2024, the blend must contain 85% gasoline and

Line 28

Line 29

Enter your receipts for majority blended ethanol on Schedule A-X, Line 29a, and multiply that amount by the applicable

dened as “motor fuel that is capable of being used in the operation of exible fuel vehicles and contains at least 51% and not

more than 83% ethanol, by volume, as specied in ASTM Standard D5798-11, and no less than 17% and no more than 49%

gasoline.” 35 ILCS 105/3-44.

Line 30 - Other motor fuel deductions

Line 31 - Total motor fuel deductions

Add the amounts on Lines 18b through 29b and Line 30, and enter the total on Schedule A-X, Line 31.

Add the amounts on Lines 17 and 31, and enter this amount on Schedule A-X, Line 32 and on Step 4, Line 2 of Form ST-1-X.

ST-1-X Instructions (R-01/24)

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Line 2b - Multiply Line 2a by the combined E911 Surcharge and ITAC Assessment rate for Chicago locations.

only be used if a rate change should occur and you are remitting E911 Surcharge and ITAC Assessment for receipts that were

subject to the rate prior to the change.

Figure your breakdown of retail transactions for non-Chicago locations

Line 5a - Enter the correct portion of Line 1 receipts that were collected from retail transactions of prepaid wireless

Line 5b - Multiply Line 5a by the combined E911 Surcharge and ITAC Assessment rate for non-Chicago locations.

Note: The E911 rate for non-Chicago locations and the ITAC Assessment rate can be found in the Tax Rate Database on our

website at tax.illinois.gov under “Other Miscellaneous Taxes, Fees, and Surcharges.”

Line 6a - Enter the correct portion of Line 1 receipts that were collected from retail transactions of prepaid wireless

telecommunications service at non-Chicago locations at rates dierent from the non-Chicago locations included on Line 5a.

Line 9 - Complete this line only if you led your original return by the due date (and, if applicable, satised any electronic

return ling mandate) and timely paid the E911 Surcharge and ITAC Assessment. See the instructions for Form ST-1 for an

explanation of what qualies you to claim a discount.

If you have met the qualications to claim a discount on your original return, gure your discount on your amended return by

multiplying Line 8 by 3% (.03).

If you are increasing the amount of E911 Surcharge and ITAC Assessment due, you may not increase the amount of your