Illinois Department of Revenue

                               Instructions
      ST-1-X

                                            General Information
Who must file Form ST-1-X?
You must file Form ST-1-X if you are registered with the Illinois Department of Revenue to file Form ST-1, Sales and Use Tax 
and E911 Surcharge Return, and you need to  
 • correct your Form ST-1 to pay more tax, E911 Surcharge, or ITAC Assessment;
 • request a credit for tax, E911 Surcharge, or ITAC Assessment you overpaid (do not use the credit until we notify you that 
   your credit has been approved);
 • respond to a notice or bill; 
 • make corrections to line items but there is no change in the amount of tax, E911 Surcharge, or ITAC Assessment due; or
 • correct your entries on Form ST-2, Multiple Site Form, regardless of whether the change results in a credit or balance due. 
If your original return needs to be transferred to a different account or reporting period within the same account, do not use 
Form ST-1-X. You must send us a letter requesting the correction. 
You must file one Form ST-1-X for each reporting period you want to amend. For example, if you file Form ST-1 monthly, you 
must file one Form ST-1-X for each month you are amending. You cannot file one Form ST-1-X to amend several months. 
Likewise, if you file Form ST-1 on a quarterly or annual basis, you must file one amended return for each quarter or year that 
you want to amend.
If you originally filed Form ST-2, Multiple Site Form, you must file Form ST-2-X, Amended Multiple Site Form. You must 
complete Form ST-2-X in its entirety and include information for all of your sales locations. Do not omit locations with no change 
from your original Form ST-2 (or a previously filed Form ST-2-X) as this will cause processing delays and possible rejection of 
your return.
If you originally filed Schedule A — Deductions and those figures need to be amended, you must complete Schedule A-X — 
Amended Deductions with the corrected figures and attach it to Form ST-1-X. 
If you originally filed Schedule B — E911 Surcharge and ITAC Assessment and those figures need to be amended, you 
must complete Schedule B-X — Amended E911 Surcharge and ITAC Assessment with the corrected figures and attach it to 
Form ST-1-X. 
Failure to file Form ST-2-X, Schedule A-X, or Schedule B-X, if applicable, will delay the processing of your Form ST-1-X or your 
changes will not be accepted on your Form ST-1-X. 
Note: If you received a notice from us that your original return could not be processed, we will not send you a refund or issue 
you a credit even if you amend the return until you respond to the notice. 
How do I report sales of aviation fuel?
All sales of aviation fuel made on or after December 1, 2017, must be reported and the tax paid on Form ST-70, Aviation Fuel 
Sales and Use Tax Return. Receipts from sales of aviation fuel still will be reported on Form ST-1, Step 2, Line 1, but then must 
be deducted entirely from the ST-1 as an Other Deduction on Schedule A, Line 16, using the description “Sales of Aviation 
Fuel.”
How do I report sales of qualifying food items during the 1% grocery tax suspension period from July 1, 2022, 
through June 30, 2023, or sales of items that qualify for the state sales tax holiday from August 5, 2022, 
through August 14, 2022? 
Retailers should report the receipts from sales of grocery tax suspension and sales tax holiday items on Form ST-1, Lines 4a, 
5a, 6a, 7a, 12a, and 13a and tax on these items on Lines 4b, 5b, 6b, 7b, 12b, and 13b. Retailers must then use Schedule GT-X, 
Amended Sales and Use Tax Holiday and Grocery Tax Suspension Schedule, to report receipts from sales of qualifying food 
items during the grocery tax suspension period or sales of qualifying items during the state sales tax holiday and calculate the 
credit to be taken against the tax reported on Form ST-1-X. Retailers reporting these sales from multiple locations only need 
to complete one Schedule GT-X with total qualifying receipts for all locations. Do NOT complete a separate Schedule GT-X for 
each location. See the Schedule GT-X Instructions for specific instructions on filing. 
Note: Do NOT file Schedule GT-X if you have no grocery tax suspension or state sales tax holiday receipts to report.
What is the deadline for filing this form?
You must file Form ST-1-X any time you need to correct your original Form ST-1 filing (or even a previously filed Form ST-1-X).
The period for which you can claim a credit for an overpayment of Sales and Use Tax, E911 Surcharge, or ITAC Assessment 
depends on when you file your Form ST-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 the amounts you overpaid during the current year and the 36 months prior to the current year. If you 
file this amended return between July 1 and December 31 of this year, you may file a claim for the amounts you overpaid during 
the current year and the 30 months prior to the current year. 
Note: We use the U.S. Postal Service postmark date as the  filing date of a properly amended return (claim for credit).
ST-1-X Instructions (R-01/24)       Printed by authority of the State of Illinois Web only — One copy                     Page 1 of 8

Effective June 25, 2021, 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 Retailers’ Occupation 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 an additional payment; 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.
When must I file Form ST-2-X?
If you are registered to file Form ST-2, Multiple Site Form, when you file your Form ST-1, you must complete and attach 
Form ST-2-X, Amended Multiple Site Form, to your Form ST-1-X.
Can I file this return and pay the tax due electronically?
Yes, you can use MyTax Illinois at mytax.illinois.gov to file your Form ST-1-X, and, if applicable, Form ST-2-X and 
Schedule GT-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 at1 800 732-8866,217 782-3336             , 
or 1 800 544-5304. You can also visit our website at tax.illinois.gov or scan the QR code 
provided.
Language assistance services are available upon request and are free of charge. 
If you have a specific question about an amended return you have already filed, call us at 
217 782-5906.
Where do I mail my completed return?
Mail your completed return to
ILLINOIS DEPARTMENT OF REVENUE
SPRINGFIELD IL 62736-0001

                                                         Specific Instructions
Which steps of this form must I complete?
Everyone must complete Steps 1, 2, 4, and 5.
You must also complete Step 3 if you believe you have overpaid. You cannot report a negative amount of receipts on Form 
ST-1-X or for any sales location on an ST-2-X filed with the ST-1-X. If you are claiming a credit for a refund to a customer and 
that credit will result in negative receipts on Form ST-1-X or for any sales location on an ST-2-X filed with the ST-1-X, you must 
instead amend the period in which the sale was originally reported. 
Step 1: Identify your business
Enter your Illinois account ID and business name as they appear on your original Form ST-1. Also, enter the reporting 
period for which you are filing the amended return. If you file Form ST-1 monthly, your January 2024 reporting period will 
be 01/01/2024 – 01/31/2024. If you file Form ST-1 quarterly, your first quarter 2024 reporting period will be 01/01/2024 – 
03/31/2024. If you file Form ST-1 annually, your 2024 reporting period will be 01/01/2024 – 12/31/2024.
Step 2: Mark the reason why you are filing an amended return.
Mark the reason that best explains why you are amending your Form ST-1. If you mark overpaid, you will need to complete 
Step 3. 
Step 3: Mark the reason(s) why you have overpaid your return. 
Mark the reason(s)(s) that best explains why you believe that your Form ST-1 is overpaid. If none of the reasons fit your situation, 
including changes to the E911 Surcharge or ITAC Assessment previously reported, please attach a letter to Form ST-1-X 
explaining why you believe you are overpaid. 
Line 1a: If you increase your resale exemptions, you must list all account ID numbers on Schedule RE, available on our 
website at tax.illinois.gov, and attach it to Form ST-1-X. 
Line 1c: If you increase your sales to exempt organizations, you must list all Illinois Tax Exemption (E) numbers on 
Schedule RE, available on our website, and attach it to Form ST-1-X. The organization’s Illinois Tax Exemption number must 
have been in effect on the day you made the sale. 
Line 8: You must complete Form ST-2-X in its entirety and include information for all of your sales locations. Do not omit 
locations with no change from your original Form ST-2 (or a previously filed Form ST-2-X) as this will cause processing delays 
and possible rejection of your return.

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                                                Specific Instructions
Line 9: Mark if you are a retailer who is exchanging Manufacturer’s Purchase Credit from a customer who previously paid cash. 
Line 10: Mark if you are exchanging Manufacturer’s Purchase Credit for cash previously paid on items for which you 
self-assessed use tax. 
Line 11: Mark the appropriate reason (a through d) if you self-assessed use tax on items that are not taxable. 
Step 4: Correct your financial information.
Complete all applicable       lines when making the corrections to the financial information on Form ST-1-X, ST-2-X, Schedule A-X, 
and Schedule B-X. If you do not complete all lines, we will use the most recent figures filed. You must complete Form ST-2-X 
in its entirety and include information for all of your sales locations. Do not omit locations with no change from your original 
Form ST-2 (or a previously filed Form ST-2-X) as this will cause processing delays and possible rejection of your return.
Drop amounts of less than 50 cents, and increase amounts of 50 cents or more to the next higher dollar. 
Note: All sales of aviation fuel made on or after December 1, 2017, must be reported on Form ST-70, Aviation Fuel Sales and 
Use Tax Return, and corrections to sales reported on that form must be reported and the tax paid on Form ST-70-X, Amended 
Aviation Fuel Sales and Use Tax Return. Sales of aviation fuel occurring on or after December 1, 2017, should be reported along 
with other general merchandise sales on Form ST-1, but then must be deducted entirely from the ST-1 as an Other Deduction 
on Schedule A, Line 16, using the description “Sales of Aviation Fuel.”
Line A and Lines 1 through 25: Enter the corrected figures. Note: If you are reducing an amount to zero, enter “0.” Leaving 
the line blank may delay the processing of your Form ST-1-X or your changes will not be accepted on your Form ST-1-X. 
Lines 26 through 28: Follow the detailed instructions listed below. 
Detailed instructions for certain lines in Step 4
Line 1 - You must include all of your receipts for this reporting period on Form ST-1-X, Line 1. When including receipts for items 
that qualify for the grocery tax suspension or sales tax holiday and that are reported on Schedule GT-X, you must include all taxes 
that would have been collected on these receipts but for PA 102-0700, even if you did not actually charge your customers these 
taxes.
Line 2: Enter the correct amount of deductions on this line (from Schedule A-X, Line 32). Retailers are allowed to deduct the 
tax that would have been collected on retail sales of items that qualify for the grocery tax suspension or the sales tax holiday 
and are included on Schedule GT-X as long as these taxes are also included in the amount on Step 4, Line 1 of the ST-1-X.
Line 10: Complete this line only if you filed your original return by the due date (and, if applicable, satisfied any electronic 
return filing mandate) and timely paid the tax. See the instructions for Form ST-1 for an explanation of what qualifies you to 
claim a discount. If you have met the qualifications to claim a discount on your original return, the discount amount is 1.75% of 
your tax due or $5 per calendar year, whichever is greater. Retailers reporting receipts on items that qualify for the grocery tax 
suspension or the sales tax holiday are authorized to include the amount of tax on receipts that would have been due on these 
items when calculating the discount allowed.
If you are increasing the amount of tax due, you may not increase the amount of your discount unless the increased tax due 
was timely paid. In addition to timely payment, if you are required to file electronically, you also must have timely filed your 
original return electronically to be entitled to the increased discount.
If you are decreasing the amount of tax due, you will need to recalculate the amount of discount to which you are entitled based 
on your new figures.
Line 16a: Enter the correct amount of Manufacturer’s Purchase Credit (MPC) on this line. However, if you under-reported your 
MPC, you should claim the credit on a future return. 
Generally, you cannot claim MPC credit on Form ST-1 for any reporting period after December 31, 2016.
Line 17: If you did not attach a sufficient number of original Forms PST-2 to cover the amount claimed on your original return, 
you may attach them to this return to receive credit. If you did not take credit for prepaid sales tax on your original return and 
there are no other changes to that return, you should attach the original Forms PST-2 to any future Form ST-1 return to receive 
credit.
Line 21: Enter the correct amount of E911 Surcharge and ITAC Assessment on this line (from Schedule B-X, Line 10). 
Line 23 - If you are not including Schedule GT-X with your Form ST-1-X, add Lines 20, 21, and 22. If you are including 
Schedule GT-X with your Form ST-1-X, add Lines 21 and 22 from your Form ST-1-X, and Line 11 from Schedule GT-X.
Line 24: If you have a credit memorandum or prior overpayment and you wish to use it towards what you owe, enter the 
amount you are using.
Line 26: Enter the total amount you have paid. This figure includes the amount you paid with your original Form ST-1, any 
subsequent amended returns, and any other payments you have made for this reporting period, but this figure should not 
include any quarter-monthly payments made for this reporting period. Instead, report quarter-monthly payments on Line 18. Be 
sure to reduce the total amount you have paid by any credit or refund of tax you have received for this reporting period.

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                                              Specific Instructions
Line 27: If Line 26 is greater than Line 25, enter the difference on Line 27. This is the amount you have overpaid.
Line 28: If Line 26 is less than Line 25, enter the difference on Line 28. This is the amount you have underpaid. Please pay 
this amount when you file this return. We will bill you for any additional tax, E911 Surcharge, ITAC Assessment, penalty, and 
interest that is due. 
Please enter the amount you are paying on the line provided in the “General Information” section on the front of the return.
Penalty and Interest Information
If, on this amended return, you are increasing the amount of tax, E911 Surcharge, or ITAC Assessment 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, E911 Surcharge, or ITAC Assessment 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 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. 
Step 5: Sign below
We cannot process this form until it is signed by the owner, officer, or other person authorized to sign the original return.

                                    Schedule A-X Instructions

Schedule A-X - Amended Deductions
Lines 1 through 30: Enter the corrected figures.
Note: If you are reducing an amount to zero, enter “0.” Leaving the line blank may delay the processing of your Form ST-1-X or 
your changes will not be accepted on your Form ST-1-X. 
Total deductions claimed on Step 4, Line 2 of Form ST-1-X cannot be more than the total receipts, including Prepaid Wireless 
E911 Surcharge, ITAC Assessment, and tax, on Step 4, Line 1 of Form ST-1-X.
Detailed instructions for certain lines on Schedule A-X
Line 1 - Taxes collected on general merchandise sales and service
Enter the correct amount of tax you collected on your retail sales of general merchandise and tax you collected on general 
merchandise you sold in performing service.  Retailers are allowed to deduct the tax that would have been collected on retail 
sales of items that qualify for the sales tax holiday and are included on Schedule GT-X as long as these taxes are also included 
in the amount on Step 4, Line 1 of the ST-1-X.
Line 2 - Taxes collected on food, drugs, and medical appliances sales and service
Enter the correct amount of tax you collected on your retail sales of qualifying food, drugs, and medical appliances and tax 
you collected on qualifying food, drugs, and medical appliances you sold in performing service. Retailers are allowed to deduct 
the tax that would have been collected on retail sales of items that qualify for the grocery tax suspension and are included on 
Schedule GT-X as long as these taxes are also included in the amount on Step 4, Line 1 of the ST-1-X.
Line 3 - E911 Surcharge and ITAC Assessment collected
Enter the correct amount of E911 Surcharge and ITAC Assessment you  collected on your retail sales of prepaid wireless 
telecommunications service.
Line 4 - Resale
Enter the correct amount of receipts for items you sold to someone who will resell those items at retail. If you are increasing this 
amount from your most recently filed return, you must complete and attach Schedule RE.
Line 5 - Interstate commerce
Enter the correct amount of merchandise you sold that was shipped or delivered by you outside Illinois.
Line 6 - Manufacturing machinery and equipment (including photoprocessing)
Enter the correct amount of sales of qualifying manufacturing machinery and equipment (including repair and replacement 
parts) that produce items to be sold. Use Schedule A-X, Line 8 to claim a deduction for qualifying graphic arts machinery and 
equipment. Do not combine a deduction for graphic arts machinery and equipment with your deduction for manufacturing 
machinery and equipment on Schedule A-X, Line 6.
Note: Beginning July 1, 2019, the manufacturing machinery and equipment exemption was expanded to include 
production-related tangible personal property purchased on or after July 1, 2019.
Line 7 - Farm machinery and equipment
Enter the correct amount of qualifying farm machinery and equipment (including repair and replacement parts) you sold for use 
in production agriculture.
ST-1-X Instructions (R-01/24)                                                                                        Page  4of 8

                                        Schedule A-X Instructions
Line 8 - Graphic arts machinery and equipment
Enter the correct amount you collected from sales of qualifying graphic arts machinery and equipment (including repair 
and replacement parts). Do not combine a deduction for graphic arts machinery and equipment with your deduction for 
manufacturing machinery and equipment on Schedule A-X, Line 6.
Note: The deduction for exempt graphic arts machinery and equipment cannot be claimed for any reporting period between 
August 30, 2014, and June 30, 2017.
Line 9 - Supplemental Nutrition Assistance Program (SNAP - formerly called food stamps)
Enter the correct amount you collected from customers who used SNAP benefits.
Line 10 - Enterprise zone 
You must maintain in your books and records the documentation obtained from the customer and required by the department’s 
rules to support the exemption.
a) Sales of building materials
   Enter the correct amount of sales of building materials to a customer who will incorporate those materials into an enterprise 
   zone certified by the Illinois Department of Commerce and Economic Opportunity (DCEO). 
b) Sales of items other than building materials
   Enter the correct amount of sales of items other than building materials to a business certified by DCEO to buy consumables 
   tax free. This amount can include, but is not limited to: 
   • tangible personal property used or consumed in the operation of pollution control facilities.
   • tangible personal property used or consumed within an enterprise zone in the process of manufacturing or assembly of 
     tangible personal property for wholesale or retail sale or lease.
   • tangible personal property used or consumed within an enterprise zone in the process of graphic arts production if used 
     or consumed at a certified facility, including repair and replacement.
   • machinery and equipment used in the operation of a high impact service facility within the enterprise zone.
   • jet fuel used in the operation of high impact service facilities.
   • machinery and equipment used in the operation of an aircraft maintenance facility located within an enterprise zone.
Line 11 - High Impact Business
a) Sales of building materials
  Enter the correct amount you collected from sales of building materials to a customer who will incorporate those materials 
   into a high impact business location certified by the DCEO.
b) Sales of items other than building materials
   Enter the correct amount you collected from sales of items other than building materials to a business certified by DCEO as 
   a high impact business.
  This amount can include, but is not limited to, tangible personal property used or consumed: 
   • by a high impact business in the process of manufacturing or assembly of tangible personal property for wholesale or 
     retail sale or lease.
   • by a high impact business in the process of graphic arts production if used or consumed at a certified facility, including 
     repair and replacement.
Line 12 - River edge redevelopment zone building materials
Enter the correct amount of sales of building materials to a customer who will incorporate the materials into real estate within a 
River Edge Redevelopment Zone in accordance with the Act by remodeling, rehabilitating, or adding new construction.
Line 13 - Exempt organizations
Enter the correct amount of merchandise you sold to organizations that are exempt from paying sales tax. For each tax-exempt 
sale you make, you must obtain a copy of the organization’s Illinois Sales Tax exemption identification number. If you are 
increasing this amount from your most recently filed return, you must complete and attach Schedule RE.
Note: Do not include motor fuel taxes reported on Schedule A-X, Line 16 or Schedule A-X, Section 2.
Line 14 - Uncollectible debt on which tax was previously paid
Enter amounts that have become worthless or uncollectible and on which tax previously has been paid. You must have charged 
off the uncollectible amounts as bad debt in your records in accordance with generally accepted accounting principles and have 
claimed the uncollectible amounts as a deduction pursuant to Section 166 of the Internal Revenue Code on your federal income 
tax return. Enter only the amount of uncollectible debt. Do not include the tax paid in this amount.
Line 15 - Sales of service
Enter the correct total of any portion of all service transactions on which you did not charge your customers tax. Identify on the 
line provided the type of transaction that took place. 

ST-1-X Instructions (R-01/24)                                                                                            Page 5 of 8

                               Schedule A-X Instructions
Line 16 - Other
Identify other deductions. Add the amounts together and enter the total on Schedule A-X, Line 16. 
These can include: 
•      cash refunds — Enter the amount of cash refunds you made to customers for merchandise they returned and on which you 
       have paid tax to us during the preceding return period or have now included on Step 4, Line 1 of your Form ST-1-X.
       Note: This amount should not include the tax amount from the returned item. 
•      newspaper and magazine sales — Enter the amount you collected from your sales of newspapers, magazines, and other 
       periodicals.
•      proceeds of mandatory service charges separately stated on customers’ bills for purchase and consumption of food and 
       beverages, to the extent that the proceeds of the service charge are in fact turned over as tips or as a substitute for tips to 
       employees who participate directly in preparing, serving, hosting, or cleaning up the food or beverage function with respect 
       to which the service charge is imposed.
•      amounts you collected from sales of qualified tangible personal property used in the construction or operation of a data 
       center that has been granted a certificate of exemption by DCEO. You must maintain in your books and records the 
       documentation obtained from the customer and required by the department’s rules to support the exemption.
•      tax reported and paid on Form CMFT-1 under the County Motor Fuel Tax Law (55 ILCS 5/5-1035.1) for motor fuel sold in 
       DuPage, Kane, Lake, McHenry, or Will County and tax reported and paid on Form MMFT-1 under the Municipal Motor Fuel 
       Tax Law (65 ILCS 5/8-11-2.3) for motor fuel sold in a municipality in Cook County.
•      other deductions allowed in the Acts not listed on Schedule A-X, Lines 1 through 15 or Schedule A-X, Section 2. 
Lines 18 through 23 - Deduct state motor fuel tax
For each type of fuel, enter the correct number of gallons you sold. Multiply the number of gallons by the applicable state motor 
fuel tax rate for that fuel type, and enter the correct total for each type of fuel. Motor fuel tax rates are available in the Tax Rate 
Database on the Department’s website at tax.illinois.gov, under “Motor Fuel.”
Note: Deduct any local motor fuel taxes on Schedule A, Line 16, “Other.” Do not  include them on Schedule A, 
Lines 18 through 23.
Lines 24 through 30 - Deduct fuel receipts exempt from sales tax
Enter your receipts for the specific fuel types listed. Do not include any taxes collected. Multiply your receipts for each type of 
fuel by its corresponding exemption percentage on Schedule A-X, and enter the correct total for each type of fuel.
Effective January 1, 2024, P.A. 102-700 and P.A. 103-9 amend the Retailers’ Occupation Tax Act, the Service Occupation Tax 
Act, the Use Tax Act, and the Service Use Tax Act, creating a ten-percent exemption for E15 gasohol (not E10), a 20-percent 
exemption for mid-range ethanol blends, and a 100-percent exemption for diesel fuel containing more than 10%, 13%, 16%, or 
19% biodiesel or renewable diesel, as applicable. See the instructions for Schedule A-X, Line 25 below for more information. 
35 ILCS 105/3-5.1 and 105/3-10.
Line 24
The 20-percent Sales and Use Tax exemption for biodiesel blends (no less than 1% but no more than 10% biodiesel) sunset on 
December 31, 2018. Effective January 1, 2019, sales of these biodiesel blends are no longer exempt and are subject to Illinois 
Sales Tax. Figures will no longer be allowed on Schedule A, Lines 24a and 24b.
Line 25
Enter your receipts for diesel fuel containing more than 10%, 13%, 16%, or 19% biodiesel or renewable diesel, as applicable, 
on Schedule A-X, Line 25a, and multiply that amount by the applicable exemption percentage. Enter the total in Schedule A-X, 
Line 25b. “Biodiesel” is defined as “diesel fuel that is not a hydrocarbon fuel and that is derived from biomass that is intended 
for use in diesel engines.” “Renewable diesel” is defined as “diesel fuel that is a hydrocarbon fuel derived from biomass 
meeting the requirements of the latest version of ASTM standards D975 or D396. Fuels that have been co-processed are not 
considered renewable diesel.” 35 ILCS 105/3-41 and 105/3-42.5.
The exemption from taxes imposed by the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the 
Retailers’ Occupation Tax Act for diesel fuel containing biodiesel or renewable diesel applies as follows:
•      On and after January 1, 2024, and on or before December 31, 2030, the tax applies to 100 percent of the proceeds of sales 
       of biodiesel blends with no less than 1% and no more than 10% biodiesel and any diesel fuel containing no less than 1% 
       and no more than 10% renewable diesel.
•      From January 1, 2024, through March 31, 2024, the tax does not apply to the proceeds of sales of any diesel fuel 
       containing more than 10% biodiesel or renewable diesel.
•      From April 1, 2024, through November 30, 2024, the tax does not apply to the proceeds of sales of any diesel fuel 
       containing more than 13% biodiesel or renewable diesel.
•      From December 1, 2024, through March 31, 2025, the tax does not apply to the proceeds of sales of any diesel fuel 
       containing more than 10% biodiesel or renewable diesel.

ST-1-X Instructions (R-01/24)                                                                                            Page  6of 8

                                     Schedule A-X Instructions
•      From April 1, 2025, through November 30, 2025, the tax does not apply to the proceeds of sales of any diesel fuel 
       containing more than 16% biodiesel or renewable diesel.
•      From December 1, 2025, through March 31, 2026, the tax does not apply to the proceeds of sales of any diesel fuel 
       containing more than 10% biodiesel or renewable diesel.
•      On and after April 1, 2026, and on or before November 30, 2030, the tax does not apply to the proceeds of sales of any 
       diesel fuel containing more than 19% biodiesel or renewable diesel; except that, from December 1 of calendar years 
       2026, 2027, 2028, and 2029 through March 31 of the following calendar year, and from December 1, 2030, through 
       December 31, 2030, the tax does not apply to the proceeds of sales of any diesel fuel containing more than 10% biodiesel 
       or renewable diesel.
Line 26
Enter your receipts for diesel fuel containing 100% biodiesel or renewable diesel on Schedule A-X, Line 26a, and multiply 
that amount by the applicable exemption percentage. Enter the total in Schedule A-X, Line 26b. See the instructions for 
Schedule A-X, Line 25 above for the definitions of “biodiesel” and “renewable diesel.”
Line 27
Enter your receipts for gasohol on Schedule A-X, Line 27a, and multiply that amount by the applicable exemption percentage. 
Enter the total in Schedule A-X, Line 27b. “Gasohol” is defined as “motor fuel that is a blend of denatured ethanol and gasoline 
that contains no more than 1.25% water by weight.” On and after January 1, 2024, the blend must contain 85% gasoline and 
15% denatured ethanol. 35 ILCS 105/3-40.
Line 28
Enter your receipts for mid-range ethanol blends on Schedule A-X, Line 28a, and multiply that amount by the applicable 
exemption percentage. Enter the total in Schedule A-X, Line 28b. “Mid-range ethanol blends” are defined as “a blend of 
gasoline and denatured ethanol that contains at least 20% but less than 51% denatured ethanol.” 35 ILCS 105/3-44.3.
Line 29
Enter your receipts for majority blended ethanol on Schedule A-X, Line 29a, and multiply that amount by the applicable 
exemption percentage. Enter the total in Schedule A-X, Line 29b. On and after January 1, 2024, “majority blended ethanol” is 
defined as “motor fuel that is capable of being used in the operation of flexible fuel vehicles and contains at least 51% and not 
more than 83% ethanol, by volume, as specified in ASTM Standard D5798-11, and no less than 17% and no more than 49% 
gasoline.” 35 ILCS 105/3-44. 
Line 30 - Other motor fuel deductions
Identify other deductions. Add the amounts together and enter the total on Schedule A-X, Line 30.
Line 31 - Total motor fuel deductions
Add the amounts on Lines 18b through 29b and Line 30, and enter the total on Schedule A-X, Line 31.
Line 32 - Total deductions
Add the amounts on Lines 17 and 31, and enter this amount on Schedule A-X, Line 32 and on Step 4, Line 2 of Form ST-1-X.
Note: This amount cannot exceed the amount reported on Line 1 of your ST-1-X return.

                                     Schedule B-X Instructions

Schedule B-X - Amended E911 Surcharge and ITAC Assessment
Lines 1 through 10: Enter the corrected figures. 
Note: If you are reducing an amount to zero, enter “0.” Leaving the line blank may delay the processing of your Form ST-1-X or 
your changes will not be accepted on your Form ST-1-X.
Detailed instructions for certain lines on Schedule B-X
Line 1 - Enter the correct amount of total receipts from retail transactions of prepaid wireless telecommunications service. 
Note: Do not complete Schedule B-X in the same manner that you complete Step 4 of Form ST-1-X. Instead Line 1 of 
Schedule B-X should only report your receipts subject to the E911 surcharge and ITAC Assessment, not all amounts collected 
for the reporting period. Do not include receipts from sales that are exempt from the E911 surcharge and ITAC Assessment. 
Also do not include the amount of surcharge and assessment you actually collected from your customers.
Figure your breakdown of retail transactions for Chicago locations
Locations within the city limits of Chicago are considered Chicago locations for purposes of E911 Surcharge and ITAC 
Assessment collections.
Line 2a - Enter the correct portion of Line 1 receipts that were collected from retail transactions of prepaid wireless 
telecommunications service at Chicago locations. 
ST-1-X Instructions (R-01/24)                                                                                            Page  7of 8

                                        Schedule B-X Instructions
Line 2b - Multiply Line 2a by the combined E911 Surcharge and ITAC Assessment rate for Chicago locations.
Note: The E911 rate for Chicago locations and the ITAC Assessment rate can be found in the Tax Rate Database on our 
website at tax.illinois.gov under “Other Miscellaneous Taxes, Fees, and Surcharges.” 
Line 3a - Enter the correct portion of Line 1 receipts that were collected from retail transactions of prepaid wireless 
telecommunications service at Chicago locations at rates different from the Chicago locations included on Line 2a. This line will 
only be used if a rate change should occur and you are remitting E911 Surcharge and ITAC Assessment for receipts that were 
subject to the rate prior to the change.
Line 3b - Multiply Line 3a by the combined E911 Surcharge and ITAC Assessment rate.
Figure your breakdown of retail transactions for non-Chicago locations
Line 5a - Enter the correct portion of Line 1 receipts that were collected from retail transactions of prepaid wireless 
telecommunications service at non-Chicago locations. 
Line 5b - Multiply Line 5a by the combined E911 Surcharge and ITAC Assessment rate for non-Chicago locations.
Note: The E911 rate for non-Chicago locations and the ITAC Assessment rate can be found in the Tax Rate Database on our 
website at tax.illinois.gov under “Other Miscellaneous Taxes, Fees, and Surcharges.” 
Line 6a - Enter the correct portion of Line 1 receipts that were collected from retail transactions of prepaid wireless 
telecommunications service at non-Chicago locations at rates different from the non-Chicago locations included on Line 5a. 
This line will only be used if a rate change should occur and you are remitting E911 Surcharge or ITAC Assessment for receipts 
that were subject to the rate prior to the change.
Line 6b - Multiply Line 6a by the combined E911 Surcharge and ITAC Assessment rate.
Line 9 - Complete this line only if you filed your original return by the due date (and, if applicable, satisfied any electronic 
return filing mandate) and timely paid the E911 Surcharge and ITAC Assessment. See the instructions for Form ST-1 for an 
explanation of what qualifies you to claim a discount.
If you have met the qualifications to claim a discount on your original return, figure your discount on your amended return by 
multiplying Line 8 by 3% (.03). 
If you are increasing the amount of E911 Surcharge and ITAC Assessment due, you may not increase the amount of your 
discount unless the increased E911 Surcharge and ITAC Assessment due was timely paid. In addition to timely payment, 
if you are required to file electronically, you also must have timely filed your original return electronically to be entitled to the 
increased discount.
If you are decreasing the amount of E911 Surcharge and ITAC Assessment due, you will need to recalculate the amount of 
discount to which you are entitled based on your new figures. 
Line 10 - Subtract Line 9 from Line 8 and enter this amount on Line 10 and on Step 4, Line 21 of Form ST-1-X. 

ST-1-X Instructions (R-01/24)                                                                                           Page 8 of 8