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Medical Cannabis Cultivation Privilege Tax Forms
Beginning July 1, 2026, Medical Cannabis Cultivation Privilege Tax is calculated on the taxable receipts of medical cannabis sold by a cultivator. For additional information regarding recent changes, please refer to Informational Bulletin FY 2026-32, Updates for the Medical Cannabis Tax Effective July 1, 2026.
Form MC-1, Medical Cannabis Cultivation Privilege Tax Return, and Form MC-1-X, Amended Medical Cannabis Cultivation Privilege Tax Return, must be filed electronically on MyTax Illinois. These forms are not available for download.
For more information, see the Cannabis Tax Information page.
| Form | Instructions | Description |
|---|---|---|
| MC-1 (6/2026-prior) | Medical Cannabis Cultivation Privilege Tax Return - For reporting periods June 2026 and prior | |
| MC-1 (7/2026-after) | HTML | PDF | Medical Cannabis Cultivation Privilege Tax Return - For reporting periods July 2026 and after |
| MC-1-X (6/2026-prior) | Amended Medical Cannabis Cultivation Privilege Tax Return - For reporting periods June 2026 and prior | |
| MC-1-X (7/2026-after) | HTML | PDF | Amended Medical Cannabis Cultivation Privilege Tax Return - For reporting periods July 2026 and after |
| MC-2 (6/2026-prior) | Medical Cannabis Sales - For reporting periods June 2026 and prior | |
| MC-2 (7/2026-after) | HTML | PDF | Medical Cannabis Sales - For reporting periods July 2026 and after |
| MC-1-V | Payment Voucher for Medical Cannabis Cultivation Privilege Tax | |
| MC-1-X-V | Payment Voucher for Amended Medical Cannabis Cultivation Privilege Tax |