Form RC-6 Instructions

You must file Form RC-6, Cigarette and Little Cigar Revenue Return, if you are a licensed Illinois distributor of cigarettes or a stamping distributor of little cigars. An Illinois distributor is any person engaged in the business of selling cigarettes in Illinois who brings or causes to be brought into Illinois any original packages of cigarettes for sale or other disposition in the course of such business. Little cigars are taxed under the Tobacco Products Tax Act at the same rate as cigarettes. For purposes of this form “sticks” means both “cigarettes,” as defined by the Cigarette Tax Act and “little cigars,” as defined by the Tobacco Products Tax Act.

You must file this return, including all attachments, on or before the 15th day of each month, showing the quantity of cigarettes and little cigars you manufactured, imported, or purchased during the preceding month and the quantity of cigarettes and little cigars you sold or otherwise disposed of in Illinois during that period.

Effective January 1, 2026, Form RC-6 is required to be filed electronically using MyTax Illinois at mytax.illinois.gov, or using a direct transmission method through software you develop or purchase from a third-party vendor.

The CSV (Comma Separated Value) file format is used for importing the Form RC-6, and schedules, using MyTax Illinois at mytax.illinois.gov, to file directly to an Illinois Cigarette Tax Distributor account.

You owe a late-filing penalty if you do not file a processable return by the due date. The Illinois Department of Revenue (IDOR) will bill you for penalties and interest, if applicable. For more information about penalties and interest, see Publication 103, Penalties and Interest for Illinois Taxes, available on IDOR’s website at tax.illinois.gov.

If you have questions, email REV.ATP-MFR@illinois.gov or call weekdays from 8:00 a.m. to 4:00 p.m. at 217 782-6045.

You must keep within Illinois, at your licensed address, complete and accurate records of cigarettes and little cigars you held, purchased, manufactured, or brought into or caused to be brought into Illinois and then sold or otherwise disposed of. You must also keep all invoices, bills of lading, sales records, copies of bills of sale, inventory at the close of each month of all cigarettes and little cigars on hand and of all cigarette tax stamps, both affixed and unaffixed, and other pertinent papers and documents relating to the purchase, sale, or disposition of cigarettes and little cigars.

Such books, records, papers, and documents must be available for inspection during business hours by IDOR or its authorized agents and employees and be preserved for at least three years.

If you do not keep the required records or if you falsify those records, you are guilty of a Class 4 felony. If you do not safely maintain and preserve the required records for a period of three years or do not allow IDOR to inspect them, you are guilty of a business offense and may be fined up to $5,000.

If you make, file, render, sign, or verify any false or fraudulent report, you are guilty of a Class 4 felony.

Line 8 – Enter the total number of cigarettes and little cigars you have on hand at the beginning of the month, regardless of where you purchased them. Include both stamped and unstamped cigarettes and little cigars and those in public warehouses.

Line 9a – From Form RC-7, Schedule CA, Cigarettes and Little Cigars Imported for Sale with No Illinois Cigarette Revenue Stamps Affixed to Original Packages, enter the number of cigarettes and little cigars you imported into Illinois that did not have an Illinois stamp affixed to the original package.

Line 9b – From Form RC-8, Schedule CB, Cigarettes and Little Cigars Purchased in Illinois with No Illinois Cigarette Revenue Stamps Affixed to Original Packages, enter the number of cigarettes and little cigars you purchased in Illinois from other licensed distributors that did not have an Illinois stamp affixed.

Line 9c – From Form RC-9, Schedule CC, Cigarettes and Little Cigars Purchased with Illinois Cigarette Revenue Stamps Affixed to Original Packages, or Form RC-6-W, Cigarette and Little Cigar Revenue Return Worksheet, enter the number of cigarettes and little cigars you purchased that had an Illinois stamp affixed to the original package at the time of purchase.

Line 10 – Add Lines 8, 9a, 9b, and 9c. This is your beginning inventory plus purchases.

Line 11 – From Form RC-12, Schedule CF, Inventory of Stamps and Cigarettes and Little Cigars On Hand, Part 3c, enter the number of cigarettes and little cigars with Illinois stamps affixed that you returned to manufacturers.

Line 12 – Enter the number of unstamped cigarettes and little cigars or those bearing another state’s stamps on which no Illinois tax has been paid and that you shipped from a point in Illinois to a point outside of Illinois pursuant to sale or other disposition. Include sales to out-of-State retailers holding multiple transporter trip permits on Form RC-10, Schedule CD, Out-of-State Cigarette and Little Cigar Sales or Shipments. You must preserve bills of lading, post office insurance or registry receipts, or trip sheets to support all entries on Schedule CD.

Line 13 – Enter the number of cigarettes and little cigars on which no tax has been paid and that you sold to another licensed distributor, whether shipment was made directly from a warehouse in Illinois or from a manufacturer or out-of-State distributor by the drop shipment method. Form RC-11, Schedule CE, Sales of Cigarettes and Little Cigars to Licensed Illinois Distributors, must show the purchaser’s FEIN, and the purchaser must report receiving the cigarettes or little cigars on Schedule CB.

Line 14 – From Form RC-127, Schedule CH, Other Deductions - Cigarettes and Little Cigars, enter the total number of little cigars that are reportable on Line 8 of Form RC-55, Unstamped Little Cigar Sticks Tax Return, or any other necessary deductions. See Schedule CH instructions for additional information.

Line 15 – Add Lines 11, 12, 13, and 14. This amount is your total deduction.

Line 16 – Subtract Line 15 from Line 10. This is your inventory minus deductions.

Line 17 – Enter the total number of cigarettes and little cigars on hand at the end of the month as reported on Schedule CF or Form RC-6-W.

Line 18 – Subtract Line 17 from Line 16. This is the number of cigarettes and little cigars sold subject to tax.

Line 19 – The mill rate is 149 mills ($0.149) per stick. This stick value must match the stamp value on Step 3, Line 32.

Line 20 – Enter the gross value (do not deduct any discount allowed on invoices) of all Illinois stamps, whether affixed to original packages or loose, on hand at the beginning of the month for which you are filing this return.

Line 21 – Enter the total value of unaffixed stamps transferred from another licensed distributor.

Note: All stamp transfers must be approved by IDOR prior to the transfer.

Line 22 – Enter the gross value of all Illinois stamps you purchased from IDOR during the month.

Line 23 – Figure the gross value of all Illinois stamps that were affixed to original packages of cigarettes or little cigars when you purchased or otherwise acquired them as reported on Schedule CC. Use the mill rate per stick to figure the value of stamps affixed to original packages when purchased.

Line 24 – Add Lines 20, 21, 22, and 23. This is the value of stamps on hand at the beginning of the month plus purchases.

Line 25 – Enter the total value of unaffixed stamps transferred to another licensed distributor.

Note: All stamp transfers must be approved by IDOR prior to the transfer.

Line 26 – From Schedule CF, Part 3c, enter the value of stamps returned for credit

Line 27 – Add Lines 25 and 26. This is your total deduction.

Line 28 – Subtract Line 27 from Line 24. This is the total value of stamps to be accounted for.

Line 29 – Enter the total value of all Illinois stamps affixed to original packages of cigarettes or little cigars on hand at the end of the month as reported on Schedule CF or Form RC-6-W.

Line 30 – Enter the gross value of all Illinois stamps not affixed to original packages on hand at the end of the month as reported on Schedule CF or Form RC-6-W.

Line 31 – Add Lines 29 and 30. This is the value of all stamps on hand at the end of the month.

Line 32 – Subtract Line 31 from Line 28. This is the value of affixed stamps sold during the month. This stamp value must match the stick value on Step 2, Line 19.

If you returned cigarettes or little cigars with Illinois stamps affixed to an out-of-State manufacturer, report the number of returned sticks on Line 11 and the value of the stamps on Line 26. If you return unaffixed stamps to IDOR, also report the value of these stamps on Line 26.

If you returned unstamped cigarettes or little cigars to an Illinois manufacturer or distributor, report the return as a sale to other licensed distributors on Schedule CE.

If a customer located outside of Illinois returned unstamped cigarettes or little cigars to you, report the return as an importation on Schedule CA.

When an original package bearing an Illinois cigarette tax stamp is returned to you, report the return as a purchase with stamps affixed on Schedule CC.

If you returned packages without Illinois stamps affixed to an out-of-State manufacturer, report this return as an out-of-State sale on Schedule CD.

An owner or officer must sign and date Form RC-6. Also, include the title such as an individual owner, member of the firm, or the specific corporate officer title, and a daytime phone number.

If you use a tax preparer, the preparer must complete the same information as the owner or officer.

The CSV (Comma Separated Value) file format is used for importing the RC-6 file directly to an Illinois Cigarette Tax Distributor account. The import feature is recommended for users who have software that can create the CSV format. Using a spreadsheet program (e.g., Excel), columns are required to create a CSV file that is recognized and accepted by MyTax Illinois. You may also use a text file following the same formatting. The file should have no header row. The file must contain the following columns in this order:

You are filing RC-6, Schedule CA, with invoice number 123, and invoice date 10/13/2022. Your FEIN is 123456789. Your shipper’s name is ABC Cigarette, Inc., located at 101 Any Blvd., Springfield, VA 60001-1234. The Number of Sticks is 200. The record for the transaction would be reported as follows: CSV Spreadsheet Example (e.g., Excel)

Text File Example (e.g., Notepad)

CA,10/13/2022,123,123456789,,ABC Cigarette Inc.,101 Any Blvd.,Springfield,VA,60001-1234,200,,,,,,,,,,,0

Save your spreadsheet or text file using the file type “CSV (Comma delimited) (*.csv)” option. For text files, separate each field with a comma and each record with a hard return. Once you have your file saved in this format, you may use the “Import” option in MyTax Illinois

Form RC-6 Instructions (R-11/25)