Form Rt-10-X - Amended Telecommunications Infrastructure Maintenance Fee (Timf) Return Page 2
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2Form RT-10-X Instructions
Step-by-Step Instructions
General Information
Who must file Form RT-10-X?
Step 1: Identify your business
You must file Form RT-10-X, Amended Telecommunications Infrastruc-
Lines 1 through 5:
If you are not using a preprinted return, write
ture Maintenance Fees Return, to correct your original return or pre-
the information requested on the lines provided.
viosuly filed amended return, or to claim a credit for an overpayment.
Line 7:
A “final” return means that you sold or discontinued your
What if I fail to file my return or pay the amount I
business and you no longer owe TIMFs
owe?
Step 2: Figure your TIMF due
You owe a late-filing penalty if you do not file a processable return
Line 8:
Total gross charges billed during the period for which you
by the due date, a late-payment penalty if you do not pay the fee
are filing this return. “Gross charges” is the amount paid for
you owe by the date the fee is due, and a bad check penalty if
• telecommunications originating or received in Illinois and
your remittance is not honored by your financial institution. Interest
• all services and equipment you provide in connection there-
with, whether paid for with cash, credit, services, or property.
is calculated on fee from the day after the original due date of your
This includes the cost of
return through the date you pay the fee. We will bill you for penalties
• providing such telecommunications;
and interest. For more information about penalties and interest, see
• materials used in providing telecommunications;
Publication 103, Penalties and Interest for Illinois Taxes. To receive a
• labor or service; or
copy of Publication 103, visit our Web site at tax.illinois.gov or call
• any other expense you incurred providing the
us at 1 800 356-6302.
telecommunications.
Line 9:
If credit is used to pay for telecommunications services and
What if I had no business activity during the period
equipment, include it in on this line when the credit is paid.
for which my return is due?
Line 11a through Line 11c:
Write the amount of gross charges
You must file your return on or before the due date even if you had no
that you included in Line 9 that were billed
business activity during the period for which your return is due.
Line 11a: to the federal government.
Line 11b: for wireless telecommunications.
May I write one check to pay for all
Line 11c: to resellers that will later bill & collect fee from the end user.
telecommunications tax and fees I owe?
Note:
Sales to resellers are exempt from fee only if the reseller
No. You must write separate checks to pay for any
provides you with documentation that they are a reseller.
• State Telecommunications Infrastructure Maintenance Fees
Line 11d:
Identify your “other” deductions on Line 11d and include
(TIMFs) you owe on Form RT-10; and,
the total gross receipts (excluding those indicated on Lines 11a, 11b,
• Telecommunications Excise Tax you owe on Form RT-2,
and 11c) that are exempt from fee and included in Line 9. If you are
Telecommunications Tax Return.
taking a deduction for a DCEO-certified business enterprise, you
must list the business name and write the amount of the deduction
What if I need help?
on the line provided. Attach an additional sheet if necessary.
If you have any questions, call our Springfield office weekdays from
Line 15:
If you file your return and pay the amount you owe by
8:00 a.m. to 4:30 p.m. at 217 782-6045.
the due date, you are allowed a cost of collection discount. Multiply
Line 14 by 2 percent (.02), and write the result on Line 15.
Where do I send my completed return and payment?
Line 17:
If you have a credit memorandum and you wish to use it to-
Mail your completed return and payment to:
wards the amount you owe, write the amount of credit you are using.
TELECOMMUNICATIONS INFRASTRUCTURE MAINT FEE
Line 18:
Subtract Line 17 from Line 16. This is the net fee due.
ILLINOIS DEPARTMENT OF REVENUE
Line 19:
Write the total amount that you have paid. This figure in-
PO BOX 19019
cludes the amount you paid with your actual return, any subsequent
SPRINGFIELD IL 62794-9019
amended return(s), and any fee you paid on any assessment for this
liability period. Do not include any penalty and interest you paid
Note: If you prefer, you can file Form RT-10-X using our WebFile
on any assessment. You must reduce the total amount you have
paid by the amount of any credit or refund of tax you have received
program at tax.illinois.gov.
for this liability period. Do not include any interest you received on
the credit or refund.
Line 20:
Amount you overpaid.
Line 21:
Pay this amount with your return. We will bill you for penal-
ties and interest or if you prefer, include the penalty and interest
amounts on Line 21. Please identify how much is penalty and interest
to the left of Line 21.
Step 3: Check the reason you are filing this
amended return
Check the best description of why you are completing Form RT-10-X.
Note: If you check “Other” and are a party to a civil suit involving the
amount claimed, write the name of the suit on the line provided.
*ZZZZZZZZZZ*
RT-10-X (R-04/10)
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