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RL-26-L, Out-of-state Sellers’ Shipment Report Instructions
General Information
Who must file this schedule?
You must file Schedule L, Out-of-state Sellers’ Shipment Report, if you are a seller located outside of Illinois and make shipments of alcoholic liquors into Illinois.
When and where do I file Schedule L?
You must file Schedule L on or before the 15th day of each month for the preceding month.
Note: You must file Schedule L even if you made no shipments during the reporting period.
Form RL-26-L can be filed electronically in MyTax Illinois. MyTax Illinois also allows for electronic payment of any tax due.
You can also complete a paper Form RL-26-L and mail it along with attachments to:
Alcohol, Tobacco and Fuel Division
Illinois Department of Revenue
PO Box 19467
Springfield, IL 62794-9467
What if I need assistance?
If you have questions, email us at REV.ATP-MFR@illinois.gov, write us at the address above, or call us weekdays from 8:00 a.m. to 4:30 p.m. at 217-782-6045.
Specific Instructions
Step 1: Identify your business and type of transaction
a Enter your business’ name, address, License number, (issued by us) and Account ID. Also, tell us your Federal Employer Identification number (FEIN) and the liability period for which you are filing this schedule.
b Check here if you had no shipments to report during this reporting period.
Step 2: Tell us about the alcoholic liquors you shipped into Illinois
You must provide the invoice number (include the invoice date) and purchasers’ FEIN number.
Tell us the name and address of whom you sold or shipped the alcoholic liquors you are reporting.
Report the total actual wine gallonage equivalent for each class of alcoholic liquor per invoice number
Grand total
If you are filing only one page, copy the “Page subtotal” amounts to the “Grand total” lines.
If you are filing multiple pages, add all “Page subtotals” together for each liquor class and enter each sum on the appropriate “Grand total” line on the last page.
Submission with CSV file in MyTax Illinois
The CSV (Comma Separated Value) file format is used for importing the RL-26-L file directly to an Illinois Liquor Revenue 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:
| Column | Field Name | Max Length | Data Type | Description |
|---|---|---|---|---|
1st Column |
Schedule Name |
1 character |
Alpha |
Indicate which of the liquor return schedule the information in this entry belongs on by entering "L" |
2nd Column |
Invoice Number |
30 characters |
ASCII characters, no commas |
The invoice number this entry pertains to |
3rd Column |
Invoice Date |
10 characters |
Numeric |
The date the transaction occurred |
4th Column |
FEIN |
9 characters |
Numeric |
FEIN of company this entry pertains to |
5th Column |
Name |
40 characters |
ASCII characters, no commas |
Name of customer |
6th Column |
Street |
40 characters |
ASCII characters, no commas |
The street address of your customer |
7th Column |
City |
40 characters |
ASCII characters, no commas |
The city in which your customer is located |
8th Column |
State |
2 characters |
ASCII characters, no commas |
The state in which your customer is located |
9th Column |
Zip |
10 characters |
ASCII characters, no commas |
The zip code of your customer. A zip code of 5 or 9 digits is required. Example: 62568 or 62568-3214 |
| 10th Column | Cider 0.5% to 7% or beer | 29 characters |
Numeric |
Number of gallons for product type; allow up to 15 digits before decimal; allow remaining digits up to 29 total after decimal; round to nearest 1 millionth (6 decimal places) |
| 11th Column | Alcohol 14% or less | 29 characters | Numeric |
Number of gallons for product type; allow up to 15 digits before decimal; allow remaining digits up to 29 total after decimal; round to nearest 1 millionth (6 decimal places) |
| 12th Column | Alcohol >14% and <20% | 29 characters | Numeric |
Number of gallons for product type; allow up to 15 digits before decimal; allow remaining digits up to 29 total after decimal; round to nearest 1 millionth (6 decimal places) |
| 13th Column | Alcohol more than 20% | 29 characters | Numeric |
Number of gallons for product type; allow up to 15 digits before decimal; allow remaining digits up to 29 total after decimal; round to nearest 1 millionth (6 decimal places); Enter “0” if reporting no gallons in this field |
Example:
You are filing Schedule L, with invoice number 12345678, and invoice date 10/10/2026. Their FEIN is 123456789. Your purchaser’s name is ABC Liquor, Inc., located at 101 Any Blvd., Springfield, IL 60001-1234. The Cider 0.5% to 7% or beer gallonage is 150.123000. The record for the transaction would be reported as follows: CSV Spreadsheet Example (e.g., Excel)
Text File Example (e.g., Notepad) L,12345678,10/10/2026,123456789,ABC Liquor Inc.,101 Any Blvd.,Springfield, IL,60001-1234,150.123000,,,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.
RL-26-L Instructions (R-06/26)