PDF document

- 1 -

     Illinois Department of Revenue

     ART-1-X Instructions

                                                  General Information
Who must file Form ART-1-X?                                               penalty you will owe. For more information about penalties and 
You must file Form ART-1-X if you filed Form ART-1, Automobile            interest, see Publication 103, Penalties and Interest for Illinois Taxes, 
Renting Occupation and Use Tax Return, and you need to                    which is available on our website at tax.illinois.gov.
• correct your Form ART-1 to pay more tax;                                How do I get forms?
• request a credit for tax you overpaid;                                  If you need additional amended returns, visit our website 
• make corrections to financial information in response to a notice       at tax.illinois.gov, or call our 24-hour Forms Order Line at 
  or bill; or
                                                                          1 800 356-6302.
• make corrections to nonfinancial information on your return 
  without changing the amount of tax due.                                 How do I get help?
Do not file Form ART-1-X for amounts of less than $1, unless you are      If you need help, visit our Taxpayer Answer Center, available on  
making corrections to nonfinancial information.                           our website at tax.illinois.gov. If you cannot find the answer to 
If you are requesting a credit, do not use the credit until we notify you your question, you can email the Department from the Taxpayer 
that your credit has been approved.                                       Answer Center. You can also call weekdays between 8:00 a.m. 
You must file one Form ART-1-X for each reporting period you want         and 5:00 p.m. at 1 800 732-8866 or 217 782-3336 or call our 
to amend. For example, if you file Form ART-1 monthly, you must file      TDD-telecommunications device for the deaf at 1 800 544-5304.
one Form ART-1-X for each month you are amending. You cannot              If you have a specific question about an amended return you have 
file one ART-1-X to amend several months. Likewise, if you file           filed, call us at 217 782-7897 or write us at
Form ART-1 on an annual basis, you must file one amended return              SALES TAX PROCESSING DIVISION
for each year that you want to amend.                                        ILLINOIS DEPARTMENT OF REVENUE
If you originally filed Form ART-2, Multiple Site Form, you must file        PO BOX 19013
Form ART-2-X, Amended Multiple Site Form, for the locations whose            SPRINGFIELD IL  62794-9013
figures need to be amended and attach it to Form ART-1-X. For 
                                                                          Where do I mail my completed return?
those locations with no change, we will use the most recent figures 
filed. Failure to file Form ART-2-X will delay the processing of your     Mail your completed return to:
Form ART-1-X or your changes will not be accepted.                           ILLINOIS DEPARTMENT OF REVENUE
Note: If you received a notice from us that your original return is          PO BOX 19034
unprocessable, we cannot process an amended return (claim for                SPRINGFIELD IL  62794-9034
credit) until you respond to the notice.                                  How can I file and pay electronically?
What is the deadline for filing this form?                                We encourage all taxpayers to file returns electronically. If you filed 
The period for which you can claim a credit for an overpayment of         your original Form ART-1 for the reporting period you are amending 
Automobile Renting Occupation and Use Tax depends on when                 through MyTax Illinois at tax.illinois.gov, you can also file your 
you file your Form ART-1-X. If you file this amended return between       Form ART-1-X using that system. You can also make your payments 
January 1 and June 30 of this year, you may file a claim for credit       through MyTax Illinois. This is a free, online program designed to be 
for amounts you overpaid during the current year and the previous         an easy, convenient, and fast way for you to electronically submit 
36 months. Beginning July 1, you may file a claim for credit for the      your return and payment any time. No software is required, and it is 
amounts you overpaid during the current year and previous 30              available 24 hours a day, 7 days a week.
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 additional payments; however, 
the longer you wait to pay, the more interest and, when applicable, 

                                                  Specific Instructions
Everyone must complete Steps 1, 2, and 4. You must also complete          Note: The organization’s tax-exempt number must have been in 
Step 3 if you are changing financial information.                         effect on the day you rented the automobile.
Step 1: Identify your business                                            If you checked Reason 2g (another reason), please explain the 
                                                                          reason for the tax exemption on the lines provided. Attach additional 
Enter your Illinois account ID as it appears on your original 
                                                                          sheets if necessary.
Form ART-1. Also, enter the reporting period for which you are filing 
the amended return. Next, enter the name of your business as it           If you checked Reason 6, you must enter the correct account ID.
appears on your original return.                                          If you checked Reason 7, you must enter the correct reporting period.
Step 2: Mark the reason you are filing an amended return                  Mark Reason 8 only if Reasons 1 through 7 do not apply. On the 
                                                                          lines provided, please explain why you are correcting your return. 
Mark the reason that best explains why you are filing Form ART-1-X.       Attach additional sheets if necessary. 
If you checked Reason 2a (rentals made to an exempt organization), 
you must enter the tax-exempt “E” number we issued on the line 
provided. If you rented automobiles to more than one organization, 
enter each organization’s tax-exempt number on a separate sheet, 
and attach it to your return.                                                                                  ART-1-X Instructions front (R-03/14)

- 2 -

Step 3: Correct your financial information Line 17
Complete all applicable lines when making corrections to the Enter the total amount you have paid. This figure includes the
financial information on your return. If you do not complete all lines, amount you paid with your original Form ART-1 and any subsequent
we will use the most recent figures filed. This includes Form ART-2-X. amended returns, as well as any assessment payments you have
You will need to include only the locations that have a change. For made for this reporting period. Be sure to reduce the total paid by any
those locations with no change, the most recent figures filed will be used. credit or refund of tax you have received for this reporting period.
Drop amounts of less than 50 cents and increase amounts of 50 Line 18
cents or more to the next higher dollar. If Line 17 is greater than Line 16, Column B, enter the difference on
Enter the appropriate tax rate for your location on the line provided. Line 18. This is the amount you have overpaid.
Column A Line 19
Lines 1 through 16: Enter the figures from your most recent return. If Line 17 is less than Line 16, Column B, enter the difference on
These figures may be from your original Form ART-1 or from any Line 19. This is the amount you have underpaid. Pay this amount
corrections you have made since you filed your original Form ART-1. when you file this return. We will bill you for any additional tax,
If you do not complete all lines, we will use the most recent figures penalty, and interest that is due.
filed when processing Form ART-1-X. Enter the amount you are paying on the line provided in the “Read
Column B this information first” section on the front of the return.
Lines 1 through 16: Enter the corrected figures. If there is no Step 4: Sign below
change from Column A, enter the figures from Column A. We cannot process this form until it is signed by the owner, officer, or
Note: If you have an amount written in Column A that you are other person authorized to sign the original return.
reducing to zero, enter “0” in Column B. Leaving the line in Column
B blank may delay the processing of your return or your changes will Penalty and Interest Information
If, on this amended return, you are increasing the amount of tax
not be accepted on your Form ART-1-X.
due, we will bill you for any additional penalty and interest that we
Detailed instructions for certain lines in Step 3 calculate is due.
Line 2
If, on this amended return, you are reducing the amount of tax due,
2a Amount of taxes collected we will recalculate any penalty and interest that is due and include
and included in the amount on Line 1 2a _______________ the recomputed amounts in determining the amount you have
2b Amount of rentals made to exempt overpaid.
organizations (See instructions.) 2b _______________ You owe a late filing penalty if you do not file a processable return
2c Amount of the receipts from rentals by the due date, a late payment penalty if you do not pay the
under lease terms of more than amount you owe by the original due date of the return or if you were
required to make quarter-monthly payments and failed to do so, a
one year 2c _______________ bad check penalty if your remittance is not honored by your financial
2d Amount of applicable interstate institution, and a cost of collection fee if you do not pay the amount
commerce deductions 2d _______________ you owe within 30 days of the date printed on a notice or bill. For
2e Amount of waivers of claims for more information, see Publication 103, Penalties and Interest for
loss or damage to vehicles Illinois Taxes, available on our website at tax.illinois.gov.
rented (paid by renter) 2e _______________
2f Amount of additional insurance
coverage (paid by renter) 2f _______________
2g Amount of the cost of refueling
a rented automobile (paid by renter) 2g _______________
2h Additional qualifying deductions
(Identify the deduction and enter
the amount.)
Identify: _______________________ 2h _______________
2i _______________________ 2i _______________
2j _______________________ 2j _______________
2k _______________________ 2k _______________
Add Lines 2a through 2k. This amount is
the sum of your total deductions. Enter this
amount on Step 3, Line 2 of the return. 2 _______________
Line 7
Complete this line only if you originally filed on time. If you filed
timely, figure your discount at the rate of 1.75 percent (.0175) of the
amount you paid on time.
If you are increasing the amount of tax due, you may not increase
the amount of your discount unless the increased tax due was paid
on or before the due date of the original return.
If you are decreasing the amount of tax due, you will need to refigure
the amount of discount to which you are entitled based on your new
figures.

ART-1-X Instructions back (R-03/14)

PDF file checksum: 77642702

(Plugin #1/9.12/13.0)