ART-1-X Instructions

Who must file Form ART-1-X?

You must file Form ART-1-X if you filed Form ART-1, Automobile Renting Occupation and Use Tax Return, and you need to

• correct your Form ART-1 to pay more tax;
• request a credit for tax you overpaid;
• make corrections to financial information in response to a notice or bill; or
• make corrections to nonfinancial information on your return without changing the amount of tax due.

Do not file Form ART-1-X for amounts of less than $1, unless you are making corrections to nonfinancial information.

If you are requesting a credit, do not use the credit until we notify you that your credit has been approved.

You must file one Form ART-1-X for each reporting period you want to amend. For example, if you file Form ART-1 monthly, you must file one Form ART-1-X for each month you are amending. You cannot file one ART-1-X to amend several months. Likewise, if you file Form ART-1 on an annual basis, you must file one amended return for each year that you want to amend.

If you originally filed Form ART-2, Multiple Site Form, you must file Form ART-2-X, Amended Multiple Site Form, for the locations whose figures need to be amended and attach it to Form ART-1-X. For 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 Form ART-1-X or your changes will not be accepted.

Note: If you received a notice from us that your original return is unprocessable, we cannot process an amended return (claim for credit) until you respond to the notice.

What is the deadline for filing this form?

The period for which you can claim a credit for an overpayment of Automobile Renting Occupation and Use Tax depends on when you file your Form ART-1-X. If you file this amended return between January 1 and June 30 of this year, you may file a claim for credit for amounts you overpaid during the current year and the previous 36 months. Beginning July 1, you may file a claim for credit 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).

Note: For any period included in a claim for credit or refund for which the statute of limitations for issuing a notice of tax liability under the Automobile Renting Occupation and Use Tax Act will expire less than six months after the date a taxpayer files the claim for credit or refund, the statute of limitations for issuing a notice of tax liability is automatically extended for six months from the date it would have otherwise expired.

There is no deadline for making additional payments; 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.

Can I file this return and pay the tax electronically?

Yes, you can use MyTax Illinois at mytax.illinois.gov to file your Form ART-1-X if you filed your original return for the same period through MyTax Illinois. MyTax Illinois also allows for electronic payment of any tax due.

How do I get forms?

If you need additional amended returns, visit our website at tax.illinois.gov.

How do I get help?

If you need help, call our Taxpayer Assistance Division weekdays between 8:00 a.m. and 5:00 p.m.

You may also visit our website at tax.illinois.gov.

Language assistance services are available upon request and are free of charge.

If you have a specific question about an amended return you have filed, call us at 217 782-7897 or write us at

SALES TAX PROCESSING DIVISION
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19013
SPRINGFIELD IL 62794-9013

Where do I mail my completed return?

Mail your completed return to

ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19034
SPRINGFIELD IL 62794-9034

Everyone must complete Steps 1, 2, and 4. You must also complete Step 3 if you are changing financial information.

Step 1: Identify your business

Enter your Illinois account ID as it appears on your original 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 appears on your original return.

Step 2: Mark the reason you are filing an amended return

Mark the reason that best explains why you are filing Form ART-1-X.

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.

Note: The organization’s tax-exempt number must have been in effect on the day you rented the automobile. Everyone must complete Steps 1, 2, and 4. You must also complete Step 3 if you are changing financial information.

If you checked Reason 2g (another reason), please explain the reason for the tax exemption on the lines provided. Attach additional sheets if necessary.

If you checked Reason 6, you must enter the correct account ID.

If you checked Reason 7, you must enter the correct reporting period.

Mark Reason 8 only if Reasons 1 through 7 do not apply. On the lines provided, please explain why you are correcting your return. Attach additional sheets if necessary.

Step 3: Correct your financial information

Complete all applicable lines when making corrections to the financial information on your return. If you do not complete all lines, we will use the most recent figures filed. This includes Form ART-2-X. You will need to include only the locations that have a change. For those locations with no change, the most recent figures filed will be used.

Drop amounts of less than 50 cents and increase amounts of 50 cents or more to the next higher dollar.

Enter the appropriate tax rate for your location on the line provided.

Lines 1 through 16: Enter the corrected figures.

Note: If you have an amount that you are reducing to zero, enter “0”. Leaving the line blank may delay the processing of your return or your changes will not be accepted on your Form ART-1-X.

Detailed instructions for certain lines in Step 3 Line 2

2a Amount of taxes collected and included in the amount on Line 1

2a _______________

2b Amount of rentals made to exempt organizations (See instructions.)

2b _______________

2c Amount of the receipts from rentals under lease terms of more than one year

2c _______________

2d Amount of applicable interstate commerce deductions

2d _______________

2e Amount of waivers of claims for loss or damage to vehicles 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.)

2h deduction _______________________

2h amount _______________________

2i deduction _______________________

2i amount _______________________

2i deduction _______________________

2i amount _______________________

2k deduction _______________________

2k amount _______________________

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% of the amount you paid on time or $5 per calendar year, whichever is greater. Beginning with returns due on or after January 1, 2025, the maximum discount you may claim per month is $1,000.

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.

Line 17

Enter the total amount you have paid. This figure includes the amount you paid with your original Form ART-1 and any subsequent amended returns, as well as any assessment payments you have made for this reporting period. Be sure to reduce the total paid by any credit or refund of tax you have received for this reporting period.

Line 18

If Line 17 is greater than Line 16, enter the difference on Line 18. This is the amount you have overpaid.

Line 19

If Line 17 is less than Line 16, enter the difference on Line 19. This is the amount you have underpaid. Pay this amount when you file this return. We will bill you for any additional tax, penalty, and interest that is due.

Step 4: Sign below

We cannot process this form until it is signed by the owner, officer, or other person authorized to sign the original return.

Penalty and Interest Information

If, on this amended return, you are increasing the amount of tax due, we will bill you for any additional penalty and interest that we calculate is due.

If, on this amended return, you are reducing the amount of tax due, we will recalculate any penalty and interest that is due and include the recomputed amounts in determining the amount you have overpaid.

You owe a late filing penalty if you do not file 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 if you were required to make quarter- monthly payments and failed to do so, a bad check penalty if your remittance is not honored by your financial institution, and a cost of collection fee if you do not pay the amount you owe within 30 days of the date printed on a notice or bill. For more information, see Publication 103, Penalties and Interest for Illinois Taxes, available on our website at tax.illinois.gov.