Illinois Department of Revenue

     ST-4-X Amended Metropolitan Pier and Exposition Authority (MPEA)  
   Food and Beverage Tax Return Instructions
                                           General Information
Who must file Form ST-4-X?
You must file Form ST-4-X if you filed Form ST-4, Metropolitan Pier and Exposition Authority Food and Beverage 
Tax Return, and
  •  you want to correct your MPEA Food and Beverage Tax return, either to pay more tax or to request a credit for 
 tax you overpaid; or
  •  you are making corrections to the nonfinancial information on your return.
Do not file Form ST-4-X for amounts of less than $1.
You must file one Form ST-4-X for each reporting period you want to amend. For example, if you file Form ST-4 
monthly, you must file one Form ST-4-X for each month you are amending. You cannot file one ST-4-X to amend 
several months. Likewise, if you file Form ST-4 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-7, Multiple Site Form, you must file Form ST-7-X, Amended Multiple Site Form, for the 
locations whose figures need to be amended and attach it to Form ST-4-X. For those locations with no change, we 
will use the most recent figures filed. Failure to file Form ST-7-X will delay the processing of your Form ST-4-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. Also, if you are requesting a credit, you will not be able to 
use it until we notify you that your credit has been approved.
What is the deadline for filing this form?
The period for which you can claim a credit for an overpayment depends on when you file your Form ST-4-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 previous 36 months. Beginning July 1, you may file a claim for credit 
for the amounts you overpaid during the current year and the 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 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.
If you are making an additional payment, there is no deadline; however, the longer you wait to pay, the more interest 
and, when applicable, penalty you will owe.
How do I get forms?
If you need additional amended returns, visit our web site 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. at 1 800 732-8866, 217 782-3336, or 1 800 544-5304 (TTY). 
You may 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 217 782-7517 or write us at
SALES TAX PROCESSING DIVISION
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19013
SPRINGFIELD IL 62794-9013
To what address do I mail my completed return?
Mail your completed return to:
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19034
SPRINGFIELD IL 62794
ST-4-X Instructions (R-02/24)      Printed by authority of the state of Illinois web only, one copy    Page 1 of 3

                                         Specific Instructions
Which steps of this form must I complete?
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 ST-4. 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 ST-4-X.
If you checked Reason 2a (sales made to another Illinois business for resale), you must also enter the business’ 
account ID on the line provided. If you sold food and beverages to more than one business, enter each business’ 
account ID on a separate sheet, and attach it to your return. 
If you checked Reason 2c (sales made to an exempt organization), you must enter the tax-exempt “E” number we 
issued on the line provided. If you sold food and beverages 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 made the sale.
If you checked Reason 2e (other), 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.
Check Reason 8 only if Reasons 1 through 7 do not apply. Please explain why you are correcting your original 
return on the lines provided. 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 ST-7-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. 
Lines 1 through 10: Enter the corrected figures. If you do not complete all lines, we will use the most recent figures 
filed. If there is no change to a specific line from the most recent figures filed, enter the same figure(s). If you have 
an amount that you are reducing to zero, enter “0” on the applicable line. Leaving the line blank may delay the 
processing of your return.
Detailed instructions for certain lines in Step 3
Line 5
Complete this line only if you originally filed on time. If you filed timely, figure your discount at the rate of 1.75 
percent (.0175) of the amount you paid on time.
If you are increasing the amount of tax due, you may not increase the amount of your discount unless the 
increased tax due is paid on or before the due date of your 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 11
Enter the total amount you have paid. This number includes the amount you paid with your original Form ST-4, any 
subsequent amended returns, and 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 liability period.
Line 12
If Line 11 is greater than Line 10, enter the difference on Line 12. The difference is the amount you overpaid. 
Line 13
If Line 11 is less than Line 10, enter the difference on Line 13. This amount is your underpayment. Please pay this 
amount at the time you file this return. We will bill you for any additional tax, penalty, and interest that is due. 
Please enter the amount you are paying on the line provided in the “Read this information first” section on the front 
of the return.
ST-4-X Instructions (R-02/24)                                                                                 Page 2 of 3

                                  Specific Instructions

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 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. To receive a copy of this 
publication, visit our website at tax.illinos.gov.

ST-4-X Instructions (R-02/24)                                                            Page 3 of 3