Illinois Department of Revenue

     PST-1-X Amended Prepaid Sales Tax Return Instructions

                                                      General Information
Who must file Form PST-1-X?                                                 Can I file this return and pay the tax due electronically?
You must file Form PST-1-X if you filed Form PST-1, Prepaid Sales           Yes, you can use MyTax Illinois on our website at tax.illinois.gov to 
Tax Return, and                                                             file your Form PST-1-X if you filed your original return for the same 
• you want to correct your return, either to pay more tax or to             period through MyTax Illinois. MyTax Illinois also allows for electronic 
  request a credit for overpaid tax; or                                     payment of any tax due.
• you are making corrections to nonfinancial information on your            How do I get forms?
  return.                                                                   If you need additional amended returns, visit our website at 
Do not file Form PST-1-X for amounts of less than $1.                       tax.illinois.gov.
You must file one Form PST-1-X for each month you are amending.             How do I get help?
You cannot file one PST-1-X to amend several months.                        Visit our website at tax.illinois.gov or call weekdays between 8 a.m. 
Note: If you received a notice from us that your original return is         and 5 p.m. at 1 800 732-8866 or 217 782-3336. The number for our 
unprocessable, we cannot process an amended return (claim for               TDD (telecommunications device for the deaf) is 1 800 544-5304.  
credit) until you respond to the notice. Also, if you are requesting a      If you have a specific question about an amended return you have 
credit, you will not be able to use it until we notify you that your credit already filed, call us at 217 782-7517.
has been approved.                                                          Where do I mail my completed return?
What is the deadline for filing this form?                                  Mail your completed return to:
The period for which you can claim a credit for an overpayment of           ILLINOIS DEPARTMENT OF REVENUE
Prepaid Sales Tax depends on when you file your Form PST-1-X. If            PO BOX 19034
you file this amended return between January 1 and June 30 of this          SPRINGFIELD IL 62794-9034
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: We use the U.S. Postal Service postmark date as the filing 
date of a properly signed amended return (claim for credit).
There is no deadline for making an additional payment; however, 
the longer you wait to pay, the more interest and, when applicable, 
penalty you will owe. For more information about penalties and 
interest, see Publication 103, Penalties and Interest for Illinois Taxes, 
which is available on our website at tax.illinois.gov.

                                                      Specific Instructions
Which steps of this form must I complete?                                   Mark 8only if 1 through 7 do not apply. On the lines provided, please 
Everyone must complete Steps 1, 2, and 4. You must also complete            explain why you are correcting your original return.
Step 3 if you are changing financial information.                           Note: To qualify as a tax-exempt sale under 2a, 2d, or 2e, the buyer 
Step 1:  Identify your business                                             must be the organization itself rather than a member or officer of the 
Enter your Illinois account ID number as it appears on your original        organization. The organization’s tax-exempt number must have been 
Form PST-1. Also, enter the reporting period for which you are filing       in effect on the day of the purchase. If you sold to more than one 
the amended return. Next, enter the name of your business as it             organization, enter each organization’s tax-exempt “E” number on a 
appears on your original return.                                            separate sheet and attach it to your return. 
Step 2:  Mark the reason you are filing an amended return                   Step 3:  Correct your financial information
Mark the reason that best explains why you are filing Form PST-1-X.         Complete all applicable lines when making the corrections to the 
If you marked 2a (gallons sold to a federal or foreign government or        financial information. If you do not complete all lines, we will use the 
a mass transit system), you must enter the organization’s tax-exempt        most recent figures filed. 
“E” number on the line provided. See note below.                            Column A
If you marked 2c (gallons sold and distributed tax-free to other            Lines 1 through 11: Enter the figures from your most recent filed 
licensed distributors or suppliers), you must enter the Illinois account    return. These figures may be from your original Form PST-1 or 
ID on the line provided. If you sold to more than one business, enter       from any corrections you have made since you filed your original 
each business’s account ID on a separate sheet and attach it to your        Form PST-1. If you do not complete all lines, we will use the most 
return.                                                                     recent figures filed when processing this Form PST-1-X.
If you marked 2d (gallons sold to units of local government), you           Column B
must enter the organization’s tax-exempt “E” number on the line             Lines 1 through 11: Enter the corrected figures. If there is no 
provided. See note below.                                                   change from Column A, enter the figures from Column A. If you 
If you marked 2e (gallons sold to schools, churches, or charities),         have an amount entered in Column A that you are reducing to zero, 
you must enter the organization’s tax-exempt “E” number on the line         enter “0” in Column B. Leaving the line in Column B blank may 
provided. See note below.                                                   delay the processing of your return or may cause your changes to 
                                                                            Form PST-1-X to not be accepted. 
Page 1 of 2                                                                                                              PST-1-X Instructions (R-07/17)

Detailed instructions for certain lines in Step 3                       Line 13
Line 4a, Column A                                                       If Line 12 is greater than Line 11, Column B, enter the difference on 
Enter the total number of gallons of biodiesel blends (1% - 10%)        Line 13. This is the amount you have overpaid. 
subject to prepaid sales tax for any previously-filed PST-1 forms for   Line 14
this reporting period. For periods ending June 30, 2017, and prior,     If Line 12 is less than Line 11, Column B, enter the difference on 
also include gallons of gasohol subject to prepaid sales tax. This      Line 14. This is the amount you have underpaid. Please pay this 
is the total from Line 8a of the PST-2 forms you attached to your       amount when you file this return. We will bill you for any additional 
original Form PST-1, plus the total from Line 8a of the PST-2 forms     tax, penalty, and interest that is due. Please enter the amount you 
you attached to any amended returns you filed before you filed this     are paying on the line provided in the “Read this information first” 
return.                                                                 section on the front of the return.
Line 4a, Column B                                                       Step 4: Sign below
Enter the total number of gallons of biodiesel blends (1% - 10%)        We cannot process this form until it is signed by the owner, officer, or 
subject to prepaid sales tax from Line 8a of all PST-2 forms you have   other person authorized to sign the original return.
attached to all original and amended PST-1 forms you have filed for 
                                                                        Penalty and interest information
this reporting period. For periods ending June 30, 2017, and prior, 
                                                                        If, on this amended return, you are increasing the amount of tax 
also include gallons of gasohol subject to prepaid sales tax. Include 
                                                                        due, we will bill you for any additional penalty and interest that we 
the gallons from Line 8a of any PST-2 forms attached to this 
                                                                        calculate is due.
amended return. 
                                                                        If, on this amended return, you are reducing the amount of tax due, 
Line 4b, Column A
                                                                        we will recalculate any penalty and interest that is due and include 
Enter the total number of gallons of motor fuel subject to prepaid 
                                                                        the recomputed amounts in determining the amount you have 
sales tax for any previously-filed PST-1 forms for this reporting 
                                                                        overpaid.
period. For periods ending after July 1, 2017, also include gallons of 
gasohol subject to prepaid sales tax. This is the total from Line 9a of You owe a late filing penalty if you do not file a processable 
the PST-2 forms you attached to your original Form PST-1, plus the      return by the due date, a late payment penalty if you do not pay 
total from Line 9a of the PST-2 forms you attached to any amended       the amount you owe by the original due date of the return or were 
returns you filed before you filed this return.                         required to make quarter-monthly payments and failed to do so, 
                                                                        a bad check penalty if your remittance is not honored by your 
Line 4b, Column B
                                                                        financial institution, and a cost of collection fee if you do not pay 
Enter the total number of gallons of motor fuel subject to prepaid 
                                                                        the amount you owe within 30 days of the date printed on a notice or 
sales tax from Line 9a of all PST-2 forms you have attached to all 
                                                                        bill. For more information, see Publication 103, Penalties and Interest 
original and amended PST-1 forms you have filed for this reporting 
                                                                        for Illinois Taxes, which is available on our website at tax.illinos.gov. 
period. For periods ending after July 1, 2017, also include gallons of 
gasohol subject to prepaid sales tax. Include the gallons from Line 
9a of any PST-2 forms attached to this amended return.
Line 5, Column B
Multiply Line 4a, Column B by the established rate for the period 
you are amending.  For effective rates, visit our website at 
tax.illinois.gov. 
Line 6, Column B
Multiply Line 4b, Column B by the established rate for the period 
you are amending.  For effective rates, visit our website at 
tax.illinois.gov. 
Line 12
Enter the total you have paid. This figure includes the amount you 
paid with your original Form PST-1, any subsequent amended 
returns, and any assessment payments you have made. Be sure to 
reduce the total amount paid by any credit or refund of tax you have 
received for this liability period.

PST-1-X Instructions (R-07/17)                                                                                                   Page 2 of 2