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

Rev 02 Form 035 Stations 435, 436
E S __ __/__ __/__ __ __ __
NS DP CA RC
Do not write above this line.

Read
this information first
	
•	
	

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

•	

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).

Make your payment to “Illinois Department of Revenue.”

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 	
		
original return because I sold gallons	
4	 ____	 I put an amount on the wrong line on either Form PST-1 or
		
a	____	 to a federal or foreign government or to a			
Form PST-2.
				
mass transit system. Enter the tax-exempt no.						
				
E - ____________________________________. 	
5	____ 	 I took a deduction on my original return that was
		
b	____	 to an out-of-state customer, which was a sale		 	
not allowed or was too large.
				
in interstate commerce. The merchandise was		
				
delivered to a location outside Illinois. 	
6	____	 The original account ID was incorrect. The
		
c	____	 to another licensed Illinois distributor or supplier. 	
	 	
correct account ID is ______________________________.	 	
				
Enter the account ID _____________________.	
		
		
		
d	____	 to the state or to units of local government. Enter 	
7	____	 The original reporting period was incorrect. The
				
the tax-exempt no. E -____________________. 			
correct reporting period is ___________________________.
		
e	____	 to schools, churches, or charities. Enter the
				
tax-exempt no. E - _______________________. 	
8	____	 Other. Please explain.	______________________________
		
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 (i.e., majority-blended 			
_______________________________________________
				
ethanol, 100 percent biodiesel, and biodiesel 			
_______________________________________________
				
blends that are more than 10 percent but not more			
_______________________________________________
				
than 99 percent biodiesel).			
_______________________________________________
		
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-07/17)

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Step 3:	 Correct your financial information		

	1	 Enter the total invoiced gallons of all gasohol and other 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,

Column A	

Column B

Most recent figures filed	

Figures as they should
have been filed

1	 ____________	

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

and biodiesel blends that are more than 10 percent but not more than
99 percent biodiesel) sold.	
2g	____________	
		h	sold to other than a retail outlet and delivered to a company-owned	
			(not leased) retail outlet.	
2h	____________	
	3	 Add Lines 2a through 2h. This amount is your total deductible gallons.	
3	 ____________	
	4	 Subtract Line 3 from Line 1. 			
This amount is your net gallons subject to prepaid sales tax.	
4	 ____________	
		a	
Gallons of biodiesel blends (1% - 10%) subject to prepaid sales tax
4a	____________	
			(See instructions.)
		b	
Gallons of other motor fuel subject to prepaid sales tax (See instructions.)	4b	____________	

5	 ____________	
6	 ____________	

5	 Multiply the number of gallons on Line 4a by ________.	 (rate)
	6	 Multiply the number of gallons on Line 4b by ________.	 (rate)
	7	 Add Lines 5 and 6. This is your total prepaid sales tax due during this

1		 ____________

2g	 ____________
2h	 ____________
3		 ____________
4		 ____________
4a	 ____________
4b	 ____________
5		 ____________
6		 ____________

reporting period.	
7	 ____________	 7 	 ____________
Enter the amount of quarter-monthly payments paid on Form PST-3 or by EFT.
8	 ____________	 8		 ____________
Enter the credit amount. 	
9	 ____________	 9		 ____________
Add Lines 8 and 9. This is the total quarter-monthly payments and credit. 	
10	 ____________	 10		 ____________
Subtract Line 10 from Line 7. This is net tax due.
11	
____________	 11		 ____________
Enter the total amount you have paid. 			
12		 ____________
• If Line 12 is greater than Line 11, Column B, enter the difference on Line 13.
• If Line 12 is less than Line 11, Column B, enter the difference on Line 14.
	13	 Overpayment — This is the amount you have overpaid. Go to Line 15.				13	 ____________
14		 Underpayment — This is the amount you have underpaid. Please pay this amount. 		
14		 ____________
		Make your payment to “Illinois Department of Revenue.” Go to Line 15.	
15		 Enter the total number of PST-2 forms you have filed for this liability period.				
15		 ____________
		Go to Step 4 and sign this return. Enter the amount you are paying on the line provided on the front of this return.

8
	9	
	10	
	11	
	12	

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

Reset

PST-1-X (R-07/17)

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