Pst-1-X Amended Prepaid Sales Tax Return Instructions Page 2
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1
2Detailed instructions for certain lines in Step 3
Line 13
If Line 12 is greater than Line 11, Column B, write the difference on
Line 4a, Column A
Line 13. This is the amount you have overpaid.
Write the total number of gallons of gasohol and, for periods
Line 14
beginning on or after January 1, 2011, biodiesel blends (1% - 10%)
If Line 12 is less than Line 11, Column B, write the difference on
subject to prepaid sales tax for any previously-fi led PST-1 forms for
Line 14. This is the amount you have underpaid. Please pay this
this reporting period. This is the total from Line 8a of the PST-2 forms
amount when you fi le this return. We will bill you for any additional
you attached to your original Form PST-1 plus the total from Line 8a
tax, penalty, and interest that is due. Please write the amount you are
of the PST-2 forms you attached to any amended returns you fi led
paying on the line provided in the “Read this information fi rst” section
before you fi led this return.
on the front of the return.
Line 4a, Column B
Write the total number of gallons of gasohol and, for periods
Step 4: Sign below
beginning on or after January 1, 2011, biodiesel blends (1% - 10%)
We cannot process this form until it is signed by the owner, offi cer, or
subject to prepaid sales tax from Line 8a of all PST-2 forms you
other person authorized to sign the original return.
have attached to all original and amended PST-1 forms you have
fi led for this reporting period. Include the gallons from Line 8a of
any PST-2 forms attached to this amended return.
Penalty and interest information
If, on this amended return, you are increasing the amount of tax
Line 4b, Column A
due, we will bill you for any additional penalty and interest that we
Write the total number of gallons of motor fuel subject to prepaid
calculate is due.
sales tax for any previously-fi led PST-1 forms for this reporting
period. This is the total from Line 9a of the PST-2 forms you attached
If, on this amended return, you are reducing the amount of tax due,
to your original Form PST-1 plus the total from Line 9a of the PST-2
we will recalculate any penalty and interest that is due and include
forms you attached to any amended returns you fi led before you fi led
the recomputed amounts in determining the amount you have
this return.
overpaid.
Line 4b, Column B
You owe a late fi ling penalty if you do not fi le a processable
Write the total number of gallons of motor fuel subject to prepaid
return by the due date, a late payment penalty if you do not pay
sales tax from Line 9a of all PST-2 forms you have attached to all
the amount you owe by the original due date of the return or were
original and amended PST-1 forms you have fi led for this reporting
required to make quarter-monthly payments and failed to do so,
period. Include the gallons from Line 9a of any PST-2 forms
a bad check penalty if your remittance is not honored by your
attached to this amended return.
fi nancial institution, and a cost of collection fee if you do not pay
the amount you owe within 30 days of the date printed on a notice
Line 5, Column B
or bill. For more information, see Publication 103, Penalties and
Multiply Line 4a, Column B by the established rate for the period
Interest for Illinois Taxes. To receive a copy of this publication, visit
you are amending. For effective rates, visit our web site at
our web site at tax.illinos.gov or call our 24-hour Forms Order Line
tax.illinois.gov.
at 1 800-356-6302.
Line 6, Column B
Multiply Line 4b, Column B by the established rate for the period
you are amending. For effective rates, visit our web site at
tax.illinois.gov.
Line 12
Write the total you have paid. This fi gure includes the amount you
paid with your original Form PST-1, any subsequent amended
returns, and any assessment payments you have made. Be sure to
reduce the total amount paid by any credit or refund of tax you have
received for this liability period.
PST-1-X Instructions back (R-8/10)
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