Forms RL-51, RL-52 and RL-53 Liquor Warehouseman's Reports Instructions

You must file the Liquor Warehouseman’s reports if you are a warehouseman holding a License issued by the Illinois Department of Revenue (IDOR) for where alcoholic liquors are stored for another entity.

All alcoholic liquors you received during the month must be reported on Form RL-51, Warehouseman’s Report of Alcoholic Liquors Received. All alcoholic liquor that you store for someone else and that you have on hand at the end of each month is reported on Form RL-52, Warehouseman’s Summary of Alcoholic Liquors. All alcoholic liquors you delivered during the month for the account listed in Step 1 are reported on Form RL-53, Deliveries of Alcoholic Liquors from Public Warehouse.

You can use MyTax Illinois to file your Liquor Warehouseman’s reports. If you choose not to file electronically, you may mail your completed reports to:

ILLINOIS DEPARTMENT OF REVENUE

PO BOX 19467

SPRINGFIELD IL 62794-9467

Step-by-Step instructions for filing on MyTax Illinois and paper are below.

Liquor Warehouseman’s reports must be filed on or before the fifteenth day of each month for the preceding month.

If you have questions or need help completing your report, you can email us at REV.ATP-MFR@illinois.gov or call us weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-6045.

The CSV (Comma Separated Value) file format is used to import files directly into your Liquor Warehouseman’s reports by attaching Forms RL-51, RL-52, and RL-53 directly to an Illinois Liquor Tax Warehousing account.

Tell us the name and address of whom you received alcoholic liquors during the month for which you are filing. Report the class of alcohol, date of receipt, lot number, unit type and number of units for the alcoholic liquors received.

Note: You may need to list multiple unit types and number of units for the same entity of whom you received alcoholic liquors.

Tell us the account name for whom you are storing alcoholic liquors.

Report the class of alcohol, unit type, and number of units for the alcoholic liquors stored.

Only include alcoholic liquors stored for others on hand at the end of the month for which you are filing. Do not include alcoholic liquors delivered from your warehouse prior to the end of the month.

Note: You may need to list multiple unit types and number of units for the same entity for whom you are storing alcoholic liquors.

Tell us the name and address for whom you stored alcoholic liquors prior to delivery during the month for which you are filing.

Report the class of alcohol, date of delivery, name, and address of whom you delivered the alcoholic liquors, unit type and number of units for the alcoholic liquors delivered.

Note: You may need to list multiple unit types and number of units for the same entity of whom you delivered alcoholic liquors.

Enter the class of alcohol, total unit type, and total number of units of alcoholic liquors stored for others at the beginning of the month for which you are filing.

Review the total alcoholic liquors stored at the beginning of the month, the total alcoholic liquors received during the month, the total alcoholic liquors stored and received prior to deliveries, the total deliveries of alcoholic liquors, and the total alcoholic liquors stored for others at the end of the month.

The review of monthly totals is separated by class of alcohol for all four classes of alcohol and includes a total unit type and total number of units for all classes of alcohol.

Note: The calculated total alcoholic liquors stored for others at the end of the month should match the entered total alcoholic liquors stored for others at the end of the month listed on Step RL-52: Alcoholic Liquors Stored for Others on Hand at End of Month.

To file your return with IDOR, you must submit your completed return as follows:

• select the Submit button in the lower right of the return and
• enter your password.

The confirmation screen gives you the following options:

• Printable Confirmation — Selecting this button allows you to print the confirmation information from submitting your return
• Print/Save a Copy of your Request — Selecting this button allows you to print the return and form information
• OK — Selecting this button will take you to the screen you were on prior to opening the return

The Return Status column will tell you in which stage of processing your return is in.

No Status - If no status is listed in the column, no action has been taken on the return for this period.

Multiple Returns - More than one return exists for this period. Select the Period link on the left to see what the status is on the multiple returns.

Overdue - No return has been filed with IDOR for this period, and the due date has passed.

Saved - A return exists for the period, but it has not yet been submitted to IDOR.

Note: A return must be submitted on or before the due date to be considered filed on time. Saving a return and submitting a return are not the same. See Submitting Your Return above for more information.

Pending - Your return has been submitted through MyTax Illinois, but it has not yet been accepted by IDOR.

Note: If you need to make changes to your return, you are still able to edit your return while it is in the Pending status. After editing your return, you must submit your return. Simply saving your changes will not submit the new information to IDOR.

In Process - Your return has been submitted through MyTax Illinois and has been accepted by IDOR. However, it has not been fully processed by IDOR.

Note: If you need to make changes to a return in process, you must complete and submit an amended return. However, it is possible that the numbers on the return may change based on IDOR review.

Processed - Your return has been accepted by IDOR and has been fully processed.

Note: If you wish to make changes to a processed return, you must complete and submit an amended return.

The CSV (Comma Separated Value) file format is used for importing the RL-51 RL-52, or RL-53 file directly to an Illinois Liquor Warehouse Tax 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 RL-51, and you received alcoholic liquors from ABC Liquor Distributor, Inc., located at 101 Any Blvd., Springfield, IL 60001-1234. The alcoholic liquors received are 100 units of 750 ml of alcoholic liquors 20% or more. The alcoholic liquors were received 3/10/2022 and stored in Lot Number 101. The record for the transaction would be reported as follows:

Text File Example (e.g., Notepad)

51,ABC Liquor Distributor Inc.,101 Any Blvd.,Springfield,IL,60001-1234,D,750 ml,100,3/10/2022,101,,,,,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.

Step 1: Identify your warehouse and the account for whom you store alcoholic liquors

On the lines provided in the left column, enter your warehouse’s name, address, License number, and Account ID. Also enter the name and address of the account for whom you store alcoholic liquors. Report only one account per page.

In the right column, enter the month and year of the tax period for which you are filing this form. Also check the class of alcoholic liquor you are reporting. Report only one class of liquor per page.

Step 2: Enter the total number of units you received

Enter the number of units you received during the month for the account identified in Step 1.

Grand total - If you are filing only one page, copy the Page “subtotal” amounts to the “Grand total” lines. If you are filing more than one page, add all Page “subtotals” together for each unit and enter each sum on the appropriate “Grand total” line on the last page. Also enter the “Grand total” sums on Form RL-52, Step 3, Line 2.

Note: Do not list the end-of-the-month inventories on this form. Use Form RL-52, Warehouseman’s Summary of Alcoholic Liquors Stored for Others on Hand at End of Month, for this purpose.

Step 1: Identify your warehouse

On the lines provided in the left column, enter your warehouse’s name, address, License number, and Account ID. In the right column, enter the month and year of the tax period for which you are filing this form. Also check the class of alcoholic liquor you are reporting. Report only one class of liquor per page.

Step 2: Enter the number of units on hand at the end of the month

If you need additional space, make a copy of Page 2 before you begin.

Enter the name of each account for whom you store alcoholic liquors. In the appropriate column next to each ac-count’s name, enter the number of units you have on hand for that account at the end of the month. Add all Page “subtotals” together for each unit, and enter each sum on the appropriate “Grand total” line on the front of the form.

Step 3: Figure the monthly summary

Line 1 - These amounts should match those that you reported on Line 5 of the report you filed for the previous month.

Line 2 - Copy the amounts from Form RL-51, Step 2, Grand total, to this line.

Line 3 - Add Lines 1 and 2.

Line 4 - Copy the amounts from Form RL-53, Step 2, Grand total, to this line.

Line 5 - Subtract Line 4 from Line 3. These amounts should match those you reported on Step 2, Grand total.

Step 4: Sign below

This form must be signed and dated by an authorized employee of the warehouse for which the form is filed.

Step 1: Identify your warehouse and the account for whom you store alcoholic liquors

On the lines provided in the left column, enter your warehouse’s name, address, License number, and Account ID. Also enter the name and address of the account for whom you store alcoholic liquors. Report only one account per page.

In the right column, enter the month and year of the tax period for which you are filing this form. Also check the class of alcoholic liquor you are reporting. Report only one class of liquor per page.

Step 2: Enter the total number of units you delivered

If you need additional space, make a copy of Page 2. Enter the number of units you delivered during the month for the account identified in Step 1.

Grand total — If you are filing only one page, copy the Page “subtotal” amounts to the “Grand total” lines. If you are filing more than one page, add all “Page subtotals” together for each unit and enter each sum on the appropriate “Grand total” line on the last page. Also enter the “Grand total” sums on Form RL-52, Step 3, Line 4.

Step 1: Identify your warehouse

On the lines provided in the left column, enter your warehouse’s name, address, License number, and Account ID. In the right column, enter the month and year of the tax period for which you are filing this form. Also check the class of alcoholic liquor you are reporting. Report only one class of liquor per page.

Step 2: Enter the number of units on hand at the end of the month

If you need additional space, make a copy of Page 2 before you begin.

Enter the name of each account for whom you store alcoholic liquors. In the appropriate column next to each account’s name, enter the number of units you have on hand for that account at the end of the month. Add all Page “subtotals” together for each unit, and enter each sum on the appropriate “Grand total” line on the front of the form.

Step 3: Figure the monthly summary

Line 1 - These amounts should match those that you reported on Line 5 of the report you filed for the previous month.

Line 2 - Copy the amounts from Form RL-51, Step 2, Grand total, to this line.

Line 3 - Add Lines 1 and 2.

Line 4 - Copy the amounts from Form RL-53, Step 2, Grand total, to this line.

Line 5 - Subtract Line 4 from Line 3. These amounts should match those you reported on Step 2, Grand total.

Step 4: Sign below

This form must be signed and dated by an authorized employee of the warehouse for which the form is filed.

Forms RC-51, RC-52, RC-53 Instructions (R-01/26)