Illinois Department of Revenue 

       ST-8-X Amended Tire User Fee Return Information and Instructions

                                                     General Instructions
Who must file Form ST-8-X?                                               Note: We use the U.S. Postal Service postmark date as the  filing date 
You must file Form ST-8-X if you filed Form ST-8, Tire User Fee          of a properly signed amended return (claim for credit).
Return, and                                                              If you are making an additional payment, there is no deadline; 
  •  you want to correct your Tire User Fee Return, either to pay        however, the longer you wait to pay, the more interest and, when 
 more fee or to request a credit for the fee you overpaid; or            applicable, penalty you will owe.
  •  you are making corrections to the nonfinancial information on 
 your return.                                                            How do I get forms?
                                                                         If you need additional amended returns, you may photocopy a blank 
Do not file Form ST-8-X for amounts of less than $1.                     return, or visit our website at tax.illinois.gov, or call our 24-hour 
You must file one Form ST-8-X for each reporting period you want to      Forms Order Line at 1 800 356-6302
amend. For example, if you file Form ST-8 quarterly, you must file one   How do I get help?
Form ST-8-X for each quarter you are amending. You cannot file one       Visit our website at tax.illinois.gov or call weekdays between 8 a.m. 
ST-8-X to amend several quarters.                                        and 5 p.m. at 1 800 732-8866 or 217 782-3336. The number for our 
Note: If you received a notice from us that your original return is not  TDD (telecommunications device for the deaf) is 1 800 544-5304.  
processable, we cannot process an amended return (claim for credit)      If you have a specific question about an amended return you have 
until you respond to the notice. Also, if you are requesting a credit,   already filed, call us at 217 782-7517 or write us at
you will not be able to use it until we notify you that your credit has 
been approved.                                                           SALES TAX PROCESSING DIVISION
                                                                         ILLINOIS DEPARTMENT OF REVENUE
What is the deadline for filing this form?                               PO BOX 19013
The deadline for filing to obtain a credit for an overpayment of the     SPRINGFIELD IL 62794-9013
Tire User Fee changes semiannually on January 1 and July 1. If you 
file this amended return between January 1 and June 30 of this year,     To what address do I mail my completed return?
you may file a claim for credit for the amounts you overpaid during      Mail your completed return to:
the current year and the previous 36 months. Beginning July 1, you       ILLINOIS DEPARTMENT OF REVENUE
may file a claim for credit for the amounts you overpaid during the      PO BOX 19034
current year and the previous 30 months.                                 SPRINGFIELD IL  62794-9034                              

                                                     Specific Instructions
Which parts of this form must I complete?                                Step 3: Correct your financial information
Everyone must complete Steps 1, 2, and 4. You must also complete         Complete all applicable lines when making corrections to the 
Step 3 if you are changing financial information.                        financial information on your return. If you do not complete all lines, 
Step 1: Identify your business                                           we will use the most recent figures filed. 
Write your Illinois business account ID as it appears on your original   Column A
Form ST-8. Also, write the reporting period for which you are filing the Lines 1 through 10:  Write the figures from your most recent return. 
amended return. Next, write the name of your business as it appears      These figures may be from your original Form ST-8 or from any 
on your original return.                                                 corrections you have made since you filed your original Form ST-8. 
Step 2: Mark the reason you are filing an amended return                 Column B
Mark the reason that best explains why you are filing Form ST-8-X.       Lines 1 through 10: Write the corrected figures. If there is no change 
                                                                         from Column A, write the figures from Column A.
If you checked Reason 2c (tires sold to an Illinois business for 
resale), you must write the business’ account ID on the line provided.   Note: If you have an amount written in Column A that you are 
If you sold tires to more than one business, write each business’        reducing to zero, write “0” in Column B. Leaving the line in Column B 
account ID on a separate sheet, and attach it to your return.            blank may delay the processing of your return.
If you checked Reason 2i (other), please explain the reason for          Detailed instructions for certain lines in Step 3
the fee exemption on the lines provided. Attach additional sheets if     Line 5
necessary.                                                               Figure your collection allowance at the rate of 10 cents ($.10) per 
If you checked Reason 6, you must write the correct account ID.          tire. However, beginning with the fourth quarter 2009 and forward, 
                                                                         complete this line only if you filed your original return and paid the fee 
If you checked Reason 7, you must write the correct reporting period. 
                                                                         owed by the due date. 
Check Reason 8 only if Reasons 1 through 7 do not apply. Please 
                                                                         If you are increasing the amount of fee due, you may not increase the 
explain why you are correcting your original return on the lines 
                                                                         amount of your collection allowance unless the increased fee is paid 
provided. Attach additional sheets if necessary.
                                                                         on or before the due date of the original return.
ST-8-X Instructions front (R-01/13) 

If you are decreasing the amount of fee due, you will need to refigure     Penalty and Interest Information
the amount of collection allowance to which you are entitled based         If, on this amended return, you are increasing the amount of tax 
on your new figures.                                                       due, we will bill you for any additional penalty and interest that we 
Line 11                                                                    calculate is due.
Write the total amount you have paid. This number includes the             If, on this amended return, you are reducing the amount of tax due, 
amount you paid with your original Form ST-8, any subsequent               we will recalculate any penalty and interest that is due and include the 
amended returns, and any assessment payments you have made for             recomputed amounts in determining the amount you have overpaid.
this reporting period. Be sure to reduce the total paid by any credit or 
refund of fee you have received for this liability period.                 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 
Line 12                                                                    the amount you owe by the original due date of the return or were 
If Line 11 is greater than Line 10, Column B, write the difference on      required to make quarter-monthly payments and failed to do so, 
Line 12. The difference is the amount you overpaid.                        a bad check penalty if your remittance is not honored by your 
Line 13                                                                    financial institution, and a cost of collection fee if you do not pay 
If Line 11 is less than Line 10, Column B, write the difference on         the amount you owe within 30 days of the date printed on a notice 
Line 13. This amount is your underpayment. Please pay this amount          or bill. For more information, see Publication 103, Penalties and 
at the time you file this return. We will bill you for any additional fee, Interest for Illinois Taxes. To receive a copy of this publication, visit 
penalty, and interest that is due.                                         our website at tax.illinos.gov or call our 24-hour Forms Order Line 
Please write the amount you are paying on the line provided in the         at 1 800-356-6302. 
“Read this information first” section on the front of the return.
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.

                                                                                                           ST-8-X Instructions back (R-01/13)