Instructions for Form TP-1-X Amended Tobacco Products Tax Return - Illinois

This document contains official instructions for Form TP-1-X , Amended Tobacco Products Tax Return - a form released and collected by the Illinois Department of Revenue.

FAQ

Q: What is Form TP-1-X?
A: Form TP-1-X is the Amended Tobacco Products Tax Return.

Q: Who uses Form TP-1-X?
A: This form is used by businesses in Illinois to report any amendments or corrections to their previously filed tobacco products tax return.

Q: When should Form TP-1-X be filed?
A: Form TP-1-X should be filed within 90 days of the date the original tobacco products tax return was filed, or within 90 days of receiving notice of an error or omission on the original return.

Q: What information is required on Form TP-1-X?
A: Form TP-1-X requires the taxpayer to provide their identifying information, details of the original return being amended, and a breakdown of the changes being made.

Q: Are there any penalties for filing an amended return?
A: Failure to file an amended return or the intentional submission of a false or fraudulent amended return may result in penalties and interest charges.

Q: Are there any supporting documents required with Form TP-1-X?
A: Supporting documents such as invoices, receipts, or any other records that substantiate the changes being made on the amended return may need to be attached with Form TP-1-X.

Q: Can I make multiple amendments on one Form TP-1-X?
A: No, each amended return should be filed separately using its own Form TP-1-X.

Q: What should I do if I discover an error or omission after the 90-day filing period?
A: If an error or omission is discovered after the 90-day filing period, the taxpayer should contact the Illinois Department of Revenue for further guidance on how to rectify the issue.