Illinois – Short-Term Relief from Penalties for Late Sales Tax Payments Due to COVID-19 Virus Outbreak
Date posted: March 23, 2020
To: All Registered Illinois Retailers Operating Eating and Drinking Establishments
In an effort to assist eating and drinking establishments impacted by the COVID-19 outbreak, effective immediately, the Illinois Department of Revenue (IDOR) is waiving any penalty and interest that would have been imposed on late Sales Tax payments from qualified taxpayers.
Who is a qualified taxpayer eligible for relief?
Taxpayers who are eligible for relief from penalties and interest on late Sales Tax payments are those operating eating and drinking establishments that incurred a total Sales Tax liability of less than $75,000 in calendar year 2019.
What are the reporting periods for which qualified taxpayers
are allowed relief?
Qualified taxpayers will not be charged penalties or interest on late payments for Sales Tax liabilities reported on Form ST-1, Sales and Use Tax and E911 Surcharge Return, that are due for the February, March, and April 2020 reporting periods.
What must qualified taxpayers do to request relief?
For most qualified taxpayers, IDOR will automatically waive penalties and interest. If you receive a notice from IDOR that imposes penalties and interest that you believe should have qualified for a waiver, you can respond to the notice to indicate that you believe you should have qualified for relief. IDOR will review the response and grant relief, if appropriate.
Qualified taxpayers are required to file Form ST-1 for each reporting period by their original due dates, even if they are unable to make a payment. To qualify for relief, taxpayers must pay their liabilities due in March, April, and May 2020 on four dates starting on May 20, 2020.
What are the four dates when my payments are due?
The required payment schedule for liabilities reported on Form ST-1 is as follows:
- One quarter (1/4) of the liability for the February, March, and April 2020 reporting periods is due May 20, 2020.
- One quarter (1/4) of the liability for the February, March, and April 2020 reporting periods is due June 22, 2020.
- One quarter (1/4) of the liability for the February, March, and April 2020 reporting periods is due July 20, 2020.
- One quarter (1/4) of the liability for the February, March, and April 2020 reporting periods is due August 20, 2020.
See the example in following chart:
| Reporting Period | Liability Amount | Payment Amount | Due date |
| February 2020 | $1,000 | $250 | May 20, 2020 |
| $250 | June 22, 2020 | ||
| $250 | July 20, 2020 | ||
| $250 | August 20, 2020 | ||
| March 2020* | $1,000 | $250 | May 20, 2020 |
| $250 | June 22, 2020 | ||
| $250 | July 20, 2020 | ||
| $250 | August 20, 2020 | ||
| April 2020 | $1,000 | $250 | May 20, 2020 |
| $250 | June 22, 2020 | ||
| $250 | July 20, 2020 | ||
| $250 | August 20, 2020 |
*Includes quarterly filers reporting liabilities on Form ST-1 for January, February, and March.
Note that you must begin making full payment on the scheduled due date for liabilities beginning with the May 2020 reporting period, which is due June 22, 2020, and all reporting periods following.
What if I have questions?
Taxpayers with questions should visit the IDOR website at tax.illinois.gov or email us at REV.TA-Sales@illinois.gov.
(Source: Illinois Department of Revenue, FY 2020-23 March 2020)
