Illinois Department of Revenue

       ST-4-X            Amended MPEA Food and Beverage Tax Return Information  
                  and Instructions

                                                     General Instructions
Who must fi le Form ST-4-X?                                                  June 30 of this year, you may fi le a claim for credit for the amounts 
You must fi le Form ST-4-X if you fi led Form ST-4, MPEA Food and             you overpaid during the current year and the previous 36 months. 
Beverage Tax Return, and                                                    Beginning July 1, you may fi le a claim for credit for the amounts you 
  •  you want to correct your MPEA Food and Beverage Tax return,            overpaid during the current year and the previous 30 months.
 either to pay more tax or to request a credit for tax you overpaid; 
                                                                            Note: We use the U.S. Postal Service postmark date as the  fi ling 
 or
                                                                            date of a properly signed amended return (claim for credit).
  •  you are making corrections to the nonfi nancial information on 
                                                                            If you are making an additional payment, there is no deadline; 
 your return.
                                                                            however, the longer you wait to pay, the more interest and, when 
Do not fi le Form ST-4-X for amounts of less than $1.                        applicable, penalty you will owe.
You must fi le one Form ST-4-X for each reporting period you want to         How do I get forms?
amend. For example, if you fi le Form ST-4 monthly, you must fi le one        If you need additional amended returns, you may photocopy a blank 
Form ST-4-X for each month you are amending. You cannot fi le one            return, or visit our web site at tax.illinois.gov, or call our 24-hour 
ST-4-X to amend several months. Likewise, if you fi le Form ST-4 on a        Forms Order Line at 1 800 356-6302
quarterly or annual basis, you must fi le one amended return for each 
                                                                            How do I get help?
quarter or year that you want to amend.
                                                                            Visit our web site at tax.illinois.gov or call weekdays between 8 a.m. 
If you originally fi led Form ST-7, Multiple Site Form, you must fi le        and 5 p.m. at 1 800 732-8866 or 217 782-3336. The number for our 
Form ST-7-X, Amended Multiple Site Form, for the locations whose            TDD (telecommunications device for the deaf) is 1 800 544-5304.  
fi gures need to be amended and attach it to Form ST-4-X. For 
                                                                            If you have a specifi c question about an amended return you have 
those locations with no change, we will use the most recent fi gures 
                                                                            already fi led, call us at 217 782-7517 or write us at
fi led. Failure to fi le Form ST-7-X will delay the processing of your 
Form ST-4-X or your changes will not be accepted.                           SALES TAX PROCESSING DIVISION
                                                                            ILLINOIS DEPARTMENT OF REVENUE
Note:  If you received a notice from us that your original return is        PO BOX 19013
unprocessable, we cannot process an amended return (claim for               SPRINGFIELD IL 62794-9013
credit) 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 To what address do I mail my completed return?
has been approved.                                                          Mail your completed return to:
                                                                            ILLINOIS DEPARTMENT OF REVENUE
What is the deadline for fi ling this form?                                  PO BOX 19034
The deadline for fi ling to obtain a credit for an overpayment of MPEA       SPRINGFIELD IL  62794
Food and Beverage Tax changes semiannually on January 1 and 
July 1. If you fi le this amended return between January 1 and 

                                                     Specifi c Instructions
Which steps of this form must I complete?                                   each organization’s tax-exempt number on a separate sheet and 
Everyone must complete Steps 1, 2, and 4. You must also complete            attach it to your return. Note: The organization’s tax-exempt number 
Step 3 if you are changing fi nancial information.                           must have been in effect on the day you made the sale.
Step 1: Identify your business                                              If you checked Reason 2e (other), please explain the reason for 
Write your Illinois account ID as it appears on your original               the tax exemption on the lines provided. Attach additional sheets if 
Form ST-4. Also, write the reporting period for which you are fi ling the    necessary.
amended return. Next, write the name of your business as it appears         If you checked Reason 6, you must write the correct account ID. 
on your original return.                                                    If you checked Reason 7, you must write the correct reporting period.
Step 2: Mark the reason you are fi ling an amended return                    Check Reason 8 only if Reasons 1 through 7 do not apply. Please 
Mark the reason that best explains why you are fi ling Form ST-4-X.          explain why you are correcting your original return on the lines 
If you checked Reason 2a (sales made to another Illinois business           provided. Attach additional sheets if necessary.
for resale), you must also write the business’ account ID on the line       Step 3: Correct your fi nancial information
provided. If you sold food and beverages to more than one business,         Complete all applicable lines when making corrections to the 
write each business’ account ID on a separate sheet, and attach it to       fi nancial information on your return. If you do not complete all lines, 
your return.                                                                we will use the most recent fi gures fi led. This includes Form ST-7-X. 
If you checked Reason 2c (sales made to an exempt organization), you        You will need to include only the locations that have a change. For 
must write the tax-exempt “E” number we issued on the line provided.        those locations with no change, the most recent fi gures fi led will be used. 
If you sold food and beverages to more than one organization, write         Drop amounts of less than 50 cents and increase amounts of 50 
ST-4-X Instructions front (R-1/10)                                          cents or more to the next higher dollar. 

Column A                                                                 Line 13
Lines 1 through 10:  Write the fi gures from your most recent return.     If Line 11 is less than Line 10, Column B, write the difference on 
These fi gures may be from your original Form ST-4 or from any            Line 13. This amount is your underpayment. Please pay this amount 
corrections you have made since you fi led your original Form ST-4.       at the time you fi le this return. We will bill you for any additional tax, 
Column B                                                                 penalty, and interest that is due. 
Lines 1 through 10: Write the corrected fi gures. If there is no change   Please write the amount you are paying on the line provided in the 
from Column A, write the fi gures from Column A.                          “Read this information fi rst” section on the front of the return.
Note: If you have an amount written in Column A that you are 
reducing to zero, write “0” in Column B. Leaving the line in Column B    Step 4: Sign below
blank may delay the processing of your return.                           We cannot process this form until it is signed by the owner, offi cer, or 
                                                                         other person authorized to sign the original return.
Detailed instructions for certain lines in Step 3
Line 5                                                                   Penalty and Interest Information
Complete this line only if you originally fi led on time. If you fi led 
timely, fi gure your discount at the rate of 1.75 percent (.0175) of the  If, on this amended return, you are increasing the amount of tax 
amount you paid on time.                                                 due, we will bill you for any additional penalty and interest that we 
                                                                         calculate is due.
If you are increasing the amount of tax due, you may not increase 
the amount of your discount unless the increased tax due is paid on      If, on this amended return, you are reducing the amount of tax due, 
or before the due date of your original return.                          we will recalculate any penalty and interest that is due and include 
                                                                         the recomputed amounts in determining the amount you have 
If you are decreasing the amount of tax due, you will need to refi gure   overpaid.
the amount of discount to which you are entitled based on your new 
fi gures.                                                                 You owe a late fi ling penalty if you do not fi le a processable 
                                                                         return by the due date, a late payment penalty if you do not pay 
                                                                         the amount you owe by the original due date of the return or were 
Line 11
                                                                         required to make quarter-monthly payments and failed to do so, 
Write the total amount you have paid. This number includes the
                                                                         a bad check penalty if your remittance is not honored by your 
amount you paid with your original Form ST-4, any subsequent 
                                                                         fi nancial institution, and a cost of collection fee if you do not pay 
amended returns, and any assessment payments you have made for 
                                                                         the amount you owe within 30 days of the date printed on a notice 
this reporting period. Be sure to reduce the total paid by any credit or 
                                                                         or bill. For more information, see Publication 103, Penalties and 
refund of tax you have received for this liability period.
                                                                         Interest for Illinois Taxes. To receive a copy of this publication, visit 
                                                                         our web site at tax.illinos.gov or call our 24-hour Forms Order Line 
Line 12
                                                                         at 1 800-356-6302. 
If Line 11 is greater than Line 10, Column B, write the difference on 
Line 12. The difference is the amount you overpaid. 

ST-4-X Instructions back (R-1/10)