Illinois Amended Prepaid Sales Tax Return

Amended Prepaid Sales Tax Return
PST-1-X, Amended Prepaid Sales Tax Return
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Illinois Department of Revenue

	PST-1-X	

Amended Prepaid Sales Tax
Return

Read
this information first
	
•
•

If you are making a payment with this return,
enter the amount you are paying here.

Rev 03 Form 035 Stations 435, 436
E S __ __/__ __/__ __ __ __
NS DP CA RC
Do not write above this line.

		
$___________________________
Make your payment to “Illinois Department of Revenue.”

If you are claiming an overpayment on this return and you collected the overpaid tax from your customer(s), you must
refund the tax to your customer(s) before filing this return. When you complete this return, you must state, under penalties
of perjury, in Step 4, that you unconditionally refunded the overpaid tax to your customer(s).

Step 1: Identify your business
1	 Account ID: ____ ____ ____ ____ - ____ ____ ____ ____
2	 Reporting period you are amending: __ __/__ __/__ __ __ __ through __ __/__ __/__ __ __ __
Month Day

Year

Month Day

Year

3	 Business name	 	___________________________________________________________	

Step 2: Mark the reason(s) why you are filing an amended return
1	 ____	 My customer returned motor fuel.

3	
____	 I made a computational error.

2	 ____	 I am decreasing Line 1 or I am increasing Line 2 on my

4	 ____	 I put an amount on the wrong line on either Form PST-1 or
original return because I sold gallons			
Form PST-2.
a	____	 to a federal or foreign government or to a	
mass transit system. Enter the tax-exempt no.	
5	 ____ 	 I took a deduction on my original return that was
E - ____________________________________.
not allowed or was too large.
b	____	 to an out-of-state customer, which was a sale	
in interstate commerce. The merchandise was	
6	____	 The original account ID was incorrect. The correct	
delivered to a location outside Illinois.		
account ID is ______________________________.
c	____	 to another licensed Illinois distributor or supplier.
Enter the Account ID _____________________.	7	____	 The original reporting period was incorrect. The	
d	____	 to the state or to units of local government. Enter
correct reporting period is ___________________________.
the tax-exempt no. E -____________________.
e	____	 to schools, churches, or charities. Enter the 	
8	____	 Other. Please explain.	 _____________________________
tax-exempt no. E - _______________________. 	
_______________________________________________
f	____	 to an out-of-state retailer who is authorized to do	
_______________________________________________
business out-of-state and who resells at retail and			
_______________________________________________
delivers to customers outside Illinois.			
_______________________________________________
	g	____	 of exempt motor fuel. 			
_______________________________________________
h	____	 to other than a retail outlet and delivered the
_______________________________________________
motor fuel to a company-owned (not leased)			
_______________________________________________
retail outlet.			
_______________________________________________

Please turn this page to complete Steps 3 and 4.

This form is authorized as outlined under the tax or fee Act imposing the tax or fee for which this form is filed. Disclosure of this
information is required. Failure to provide information may result in this form not being processed and may result in penalty.

PST-1-X (R-01/24)

Printed by authority of the State of Illinois
Web only — One copy

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Step 3:	 Correct your financial information		

Figures as they should
have been filed

	1	 Enter the total invoiced gallons of all motor fuel you sold, delivered, or
		 transferred.	
2	 Enter the total deductible gallons
		a	
sold to federal or foreign governments or mass transit systems.
		b	
delivered outside Illinois.
		c	
sold and distributed tax free to other licensed distributors and suppliers.	
		d	
sold to the state or other units of local government.	
		e	
sold to schools, churches, or charities.	
		f	sold to out-of-state retailers who sell at retail to customers outside of Illinois.	
		g	
of exempt motor fuel (i.e., majority-blended ethanol, 100 percent biodiesel,

1		 ____________

2a	
		
____________
2b ____________
2c	 ____________
2d	 ____________
2e	 ____________
2f	 ____________

and certain biodiesel/renewable diesel blends that are more than 10 percent
but not more than 99 percent biodiesel) sold.	
		h	sold to other than a retail outlet and delivered to a company-owned (not leased)	
			retail outlet. (Do not include gallonage already entered on Lines 2a through 2g.)	
	3	 Add Lines 2a through 2h. This amount is your total deductible gallons.	
	4	 Subtract Line 3 from Line 1. This amount is your net gallons subject to prepaid sales tax.	
		a	
Gallons of gasohol (E15 only) blends subject to prepaid sales tax from each Line 8a of your PST-2
			forms (See instructions.)	
		b	
Gallons of mid-range ethanol blends subject to prepaid sales tax from each Line 9a of your PST-2
			 forms (See instructions.)
		c	
Gallons of diesel fuel containing 1% - 10% biodiesel or renewable diesel subject to prepaid sales tax
			from each Line 10a of your PST-2 forms (See instructions.)	
		d	
Gallons of other motor fuel subject to prepaid sales tax from each Line 11a of your PST-2 forms
(See instructions.)

5	 Multiply the number of gallons on Line 4a by ________. (rate)	
	6	 Multiply the number of gallons on Line 4b by ________. (rate)	
	7	 Multiply the number of gallons on Line 4c by ________. (rate)	
	8	 Multiply the number of gallons on Line 4d by ________. (rate)	
	9	 Add Lines 5 through 8. This is your total prepaid sales tax due during this reporting period.	
	10	 Enter the amount of quarter-monthly payments paid on Form PST-3 or by EFT.	
	11	 Subtract Line 10 from Line 9. This is your tax after quarter-monthly payments.	
	12	 Enter the excess tax collected. (See instructions.) 	
	13	 Add Lines 11 and 12. This is your total tax due.	
	14	 Enter the credit amount. 	
	15	 Subtract Line 14 from Line 13. This is your total tax due after credit.	
	16	 Enter the total amount you have paid.	

2g	 ____________
2h	 ____________
3		 ____________
4		 ____________
4a	 ____________
4b	 ____________
4c	 ____________
4d	 ____________
5		 ____________
6		 ____________
7		 ____________
8		 ____________
9 ____________
10		____________
11		____________
12		____________
13		____________
14		____________
15		____________
16		 ____________

• If Line 16 is greater than Line 15, enter the difference on Line 17.
• If Line 16 is less than Line 15, enter the difference on Line 18.
	17	 Overpayment — This is the amount you have overpaid. Go to Line 19.			
17	
	 ____________
	18	 Underpayment — This is the amount you have underpaid. Please pay this amount.
18		 ____________
		Make your payment to “Illinois Department of Revenue.” Go to Line 19.	
	19	 Enter the total number of PST-2 forms you have filed for this liability period.				
19		 ____________
		Go to Step 4 and sign this return. Enter the amount you are paying on the line provided on the front of this return.

Step 4: Sign below

Under penalties of perjury, I state that I have examined this return, and to the best of my knowledge, it is true, correct, and complete. Under
penalties of perjury, I state that I have unconditionally refunded to my customer(s) any overpaid tax that I collected from my customer(s) and
am claiming as an overpayment on this return.
Taxpayer’s signature	

Title		

Phone			

Date

Preparer’s signature	

Title		

Phone			

Date

Mail this return and any payment to: ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19034
SPRINGFIELD IL 62794-9034
PST-1-X (R-01/24)

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