Illinois Claim for Sales and Use Tax Overpayment / Request for Action on a Credit Memorandum

Claim for Sales and Use Tax Overpayment / Request for Action on a Credit Memorandum
ST-6
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Illinois Department of Revenue

ST-6 Claim for Sales and Use Tax Overpayment /
Request for Action on a Credit Memorandum
General information
Everyone must complete Steps 1 and 6.
If you are filing a claim for an overpayment on your account, you must complete Steps 2 and 3.
If you have been issued a credit memorandum and you are requesting a transfer or a cash refund, you must complete Steps 4 and 5.

Step 1: Identify your business
1 Account ID no. ________________________________________

2

Business name _____________________________________

Step 2: Tell us why are you filing this claim for overpayment
Check one of the following reasons.
3 _____ I have an overpayment that I want to have
converted to a credit memorandum and transferred
to another Illinois account ID number.
That account ID number is __ __ __ __ - __ __ __ __.

4 _____ I have an overpayment that I want to have
converted to a credit memorandum.
5 _____ I have an overpayment that I want to have converted to
cash.

Step 3: Tell us the amount of the overpayment
6 What is the total amount of overpayment you are claiming in Step 2?

$______________________________

Step 4: Tell us what action you are requesting for this credit memorandum
Check one of the following reasons.
7 _____ I have a credit memorandum that I want to have
transferred to another Illinois account ID number.
That account ID number is __ __ __ __ - __ __ __ __.

8 _____ I have a credit memorandum that I want to have
converted to cash.

Step 5: Tell us the amount of the credit memorandum
9 What is the total amount of credit memorandum on which you are requesting action in Step 4? $______________________________

Step 6: Sign below
Under penalties of perjury, I state that I have examined this claim or request for action on a credit memorandum and, to the best of my
knowledge, it is true, correct, and complete.
(
Owner, partner, or officer’s signature

Title and company affiliation

)

(
Paid preparer’s signature

-

Phone

Date

)

-

Phone

Mail to:
SALES TAX PROCESSING DIVISION
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19013
SPRINGFIELD IL 62794-9013

ST-6 front (R-10/10)

This form has been authorized by the Illinois Retailers’ Occupation Tax Act. Disclosure of this information is REQUIRED. Failure
to provide information could result in a penalty. This form has been approved by the Forms Management Center.
IL-492-2734

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ST-6 Claim for Sales and Use Tax Overpayment /
Request for Action on a Credit Memorandum
General Instructions
When do I need to file Form ST-6?

How do I get forms?

You should file Form ST-6, Claim for Sales and Use Tax
Overpayment/Request for Action on a Credit Memorandum, if you
are a registered retailer who has
• a sales and use tax overpayment on file and you want to
- convert this overpayment to a credit memorandum, or
- convert it to a credit memorandum and transfer ownership
of the credit to another registered retailer, or
- convert it to a cash refund; or
• been issued a credit memorandum and you want to
- transfer ownership of this credit to another registered
retailer, or
- convert it to a cash refund.

If you need additional forms, you may photocopy a blank form, or
visit our web site at tax.illinois.gov, or call our 24-hour Forms
Order Line at 1 800 356-6302.

What is the deadline for filing a claim?
The deadline for filing a claim changes semiannually on
January 1 and July 1. If you file a claim between January 1 and
June 30 of this year, you may file for a credit that was created
during the current year and the previous 36 months. Beginning
July 1, you may file for a credit that was created during the
current year and the previous 30 months.

How do I get help?
Visit our web site at tax.illinois.gov or call weekdays between
8 a.m. and 5 p.m. at 1 800 732-8866 or 217 782-3336. The
number for our TDD (telecommunications device for the deaf) is
1 800 544-5304. If you have a specific question about a claim you
have already filed, call us at 217 782-7517 or write us at
SALES TAX PROCESSING DIVISION
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19013
SPRINGFIELD IL 62794-9013

To what address do I mail my completed return?
Mail your completed return to:
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19013
SPRINGFIELD IL 62794-9013

Specific Instructions
Step 1: Identify your business
1-2 Write your Illinois account ID number as it appears on your
original tax return. Next, write the name of your business.

Step 4: Tell us what action you are requesting
for this credit memorandum
7

Check this item if you have been issued a credit
memorandum that you want transferred to another Illinois
account ID number. Write the account ID number on the line
provided.

8

Check this item if you have a balance of credit memorandum
on file that you want converted to cash.

Step 2: Tell us why you are filing this claim for
an overpayment
3

Check this item if you have an overpayment that you want
converted to a credit memorandum and transferred to
another Illinois account ID number. Write the account ID
number on the line provided.

4

Check this item if you have an overpayment on file that you
want converted to a credit memorandum.

5

Check this item if you have an overpayment on file that you
want to have converted to cash.

Step 3: Tell us the amount of the overpayment
6

Write the total amount of overpayment you are claiming.

ST-6 back (R-10/10)

Step 5: Tell us the amount of the credit
memorandum
9

Write the total amount of credit memorandum you are claiming.

Step 6: Sign below
This form cannot be processed unless it is signed by the owner,
officer, or other person authorized to sign the original return.