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Instructions for Form RC-55
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Instructions for Form RC-55 Unstamped Little Cigar Sticks Tax Return - Illinois
This document contains official instructions for Form RC-55 , Unstamped Little Cigar Sticks Tax Return - a form released and collected by the Illinois Department of Revenue. An up-to-date fillable Form 94A (RC-55) is available for download through this link.
FAQ
Q: What is Form RC-55?
A: Form RC-55 is the Unstamped Little Cigar Sticks Tax Return for Illinois.
Q: Who needs to file Form RC-55?
A: Any business that sells or distributes little cigar sticks in Illinois without the required tax stamps needs to file Form RC-55.
Q: What are little cigar sticks?
A: Little cigar sticks are small cigars that weigh less than three pounds per 1,000.
Q: What is the purpose of Form RC-55?
A: The purpose of Form RC-55 is to report and remit the tax due on unstamped little cigar sticks sold or distributed in Illinois.
Q: When is Form RC-55 due?
A: Form RC-55 is due quarterly, on the last day of the calendar month following the end of the quarter.
Q: Is there a penalty for late filing or non-filing?
A: Yes, there is a penalty for late filing or non-filing of Form RC-55. The penalty is based on the amount of tax due and the number of days past the due date.
Q: Can I claim a refund on Form RC-55?
A: No, Form RC-55 is used to report and remit the tax due on unstamped little cigar sticks and cannot be used to claim a refund.
Instruction Details:
- This 1-page document is available for download in PDF;
- Actual and applicable for the current year;
- Complete, printable, and free.
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