Illinois Amended Adult Use Cannabis Cultivation Privilege Tax Return (Instructions)

Amended Adult Use Cannabis Cultivation Privilege Tax Return (Instructions)
CC-1-X Amended Adult use Cannabis Cultivation Privilege Tax Return
Illinois Department of Revenue

Form CC-1-X General Information
Who must file Form CC-1-X?
You must file Form CC-1-X if you filed Form CC-1, Adult Use
Cannabis Cultivation Privilege Tax Return, and you need to
• correct your return, either to pay more tax or to request a
credit for overpaid tax;
• respond to a bill or notice; or
• make corrections to line items but not change the amount
of tax due.
You must file a separate Form CC-1-X for each filing period
you are amending. You cannot file a single CC-1-X to amend
multiple filing periods.
Note: If you received a notice from us that your original return is
unprocessable, we cannot process an amended return until you
respond to the notice. Also, if you are requesting a credit, you
will not be able to use it until we notify you that your credit has
been approved.

What must I attach to this return?
If you have one business but sell adult use cannabis at more
than one cultivation site, you must attach Schedule CC-2,
Multiple Site Form for Adult Use Cannabis Cultivators, to report
adult use cannabis sales subject to the Cannabis Cultivation
Privilege Tax from each cultivation site for your business during
the filing period.

Can I file Form CC-1-X and pay the tax due
electronically?
Illinois law requires Form CC-1-X to be filed electronically and
the tax to be paid electronically. You must use MyTax Illinois at
mytax.illinois.gov to file your Form CC-1-X and pay any tax
due. To request a waiver of the electronic payment mandate,
complete Form IL-900-EW, Electronic Waiver Request, which
is available from the Illinois Department of Revenue by request
at 217 782-6045 or email [email protected]. If granted
and unless renewed, this waiver shall not exceed two years.

What if I fail to file or 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 amount you owe by the payment’s due date, a
bad check penalty if your remittance is not honored by your
financial 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
bill. Interest is calculated on tax from the day the payment was
due through the date you pay the liability. We will bill you for
penalty and interest. For more information, see Publication 103,
Penalty and Interest for Illinois Taxes, which is available on our
website at tax.illinois.gov.

What if I do not attach all applicable
schedules to this return?

In addition, you may not be entitled to any discounts. See
410 ILCS 705/60-20 for more information.

We will consider your amended return unprocessable and will
issue a notice to you if you do not attach all required supporting
schedules.

What if I need help?

What is the deadline for filing this form?

Visit our website at tax.illinois.gov, call us weekdays between
8:00 a.m. and 4:00 p.m. at 217 782-6045, or email us at:
[email protected].

The period for which you can claim a credit for an overpayment
of Cannabis Cultivation Privilege Tax depends on when you
file your Form CC-1-X. If you file this amended return between
January 1 and June 30 of this year, you may file a claim for
credit for the amounts you overpaid during the current year and
previous 36 months. Beginning July 1, you may file a claim for
the amounts you overpaid during the current year and previous
30 months.
Note: There is no deadline for making additional payments;
however, the longer you wait to pay, the more interest and,
when applicable, penalty you will owe.

CC-1-X Instructions (N-12/19)

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Specific Instructions
Complete the entire Form CC-1-X using figures as they should
have been reported. If you are amending information for
multiple cultivation sites, you must update Schedule CC-2, as
applicable.
When completing this form, you must round to the nearest
whole dollar by dropping amounts of less than 50 cents and
­increasing amounts of 50 cents or more to the next dollar.

Step 1: Figure your taxable receipts from
adult use cannabis sold
Note: Do not include medical cannabis sales.
Note: For each line, include amounts from all sites, if
applicable.
Line 1 - Enter the total receipts from adult use cannabis sold
before any deductions.
Line 2a - Enter the amount you refunded to customers
returning adult use cannabis products.
Line 2b - Enter the total receipts from sales of adult use
cannabis in which the Cannabis Cultivation Privilege Tax has
been paid previously.
Line 2c - Enter the amount of tax reimbursement collected on
receipts of adult use cannabis sold.
Line 2d - Describe any other deductions that you are claiming
and enter the amount you are deducting.
Line 2 - Add Lines 2a, 2b, 2c and 2d. This is your total
deductions from adult use cannabis sold.
Line 3 - Subtract Line 2 from Line 1. This is your taxable
receipts from adult use cannabis sold.
For multiple site businesses, this amount should be equal to
the sum of Line 3 totals on all Schedules CC-2. (See CC-2
instructions for more information).

Step 2: Figure your Cannabis Cultivation
Privilege Tax due on adult use cannabis
Line 4 - Multiply Line 3 by 7 percent (.07). This is your
Cannabis Cultivation Privilege Tax due.
Line 5 - Complete this line only if you filed your original return
and paid the tax owed by the due date. If you filed and paid on
time, your discount is the lesser of 1.75 percent (.0175) of the
amount you paid on time or $1,000.00.
If you are increasing the amount of tax due, you may not
increase the amount of your discount unless the increased tax
due was paid on or before the due date of the original return.

Line 7 - Enter the sum of all quarter-monthly (accelerated)
payments that were made for the filing period of the return.
Line 8 - Subtract Line 7 from Line 6. This is your Cannabis
Cultivation Privilege Tax due after quarter-monthly payments.
Line 9 - If you collected more Cannabis Cultivation Privilege
Tax than is due, enter the amount of excess Cannabis
Cultivation Privilege Tax that was collected.
Line 10 - Add Lines 8 and 9. This is your total Cannabis
Cultivation Privilege Tax due.
Line 11 - If you have a credit memorandum or prior
overpayment and you wish to use it toward what you owe, enter
the amount you are using.
Line 12 - Subtract Line 11 from Line 10. This is your net tax
due.
Line 13 - Enter the total amount paid for this filing period. This
figure includes the amount you paid with your original return,
any subsequent amended return(s), and any assessment
payments you have made. This figure should not include any
quarter-monthly payments made for this filing period that are
included on Line 7. Be sure to reduce the total amount you
have paid by any credit or refund of tax you have received for
this filing period.
Line 14 - If Line 13 is greater than Line 12, enter the difference
on Line 14. This is the amount you have overpaid.
Line 15 - If Line 13 is less than Line 12, enter the difference
on Line 15. This is the amount you have underpaid. Pay
this amount when you file this return. We will bill you for
any additional tax, penalty, and interest that is due. See
Publication 103, Penalties and Interest for Illinois Taxes, for
more information.

Step 3: Mark the reason you are filing this
amended return
Mark the best description of why you are completing
Form CC-1-X. Also, provide any correct information (if
applicable).
Note: If you mark “other”, and you are a party to a civil suit
involving the amount claimed on this return, enter the name of
the suit on the line provided.

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 figures.
Note: The discount is only valid for electronically filed returns
and electronic payments, unless a payment waiver is in place.
Line 6 -Subtract Line 5 from Line 4. This is your net Cannabis
Cultivation Privilege Tax due.	
CC-1-X Instructions (N-12/19)

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