Ptax 401 at a glance
What it is: Illinois Department of Revenue form PTAX-401, the Pollution Control Facility Tax Return.
Where and when to file: Mail this return to: Local Government Services Bureau, Illinois Department of Revenue, P.O. Box 19033, Springfield, IL 62794-9033.
Who signs: Pollution control facility owner's or authorized representative's signature. Print the pollution control facility owner's or authorized representative's name and title.
A filled-in Ptax 401 example: a plant owner fills out the assessment information
How to fill out Ptax 401, box by box
Name, address and the preprinted label
Write your Name, Street address, City, State, ZIP and Phone.
Is the information on your preprinted label correct? Yes or No. If no, cross through it and write the correct information here.
Write the name and telephone number of the person to contact for additional information. (If different than label.)
Write the assessment year.
Write the principal nature of your business.
Is your facility still in use? Yes or No.
If no, do you wish to revoke your certification? Yes or No.
Federal employer identification number (FEIN), Social Security number (SSN) and Illinois business tax number (IBT)
Do you have a federal employer identification number (FEIN)? Yes or No.
If yes, write your FEIN.
If no, write your SSN (Social Security number).
Do you have an Illinois business tax number (IBT)? Yes or No.
If yes, write your IBT.
Step 2: Identify the pollution control facility
Check the box that identifies the type of pollution control facility: Air pollution, Water pollution or Low-sulfur dioxide emission coal-fueled device.
Write the number written on the facility's Illinois EPA certification.
Write the three-digit classification number of the pollution control facility. (See instructions.)
Write the complete description of the pollution control facility written on the Illinois EPA certification.
Write the location of the pollution control facility: Street address, City, State, ZIP, Township and County.
Write that location's property index number (PIN).
Original cost, net earnings and useful life of the facility
Line 1: Write the month and year that the facility was placed into use. Line 2: Write the estimated remaining useful life of the facility. (See instructions.)
Line 3: Write the original cost of the certified portion of the facility as of the date placed into use.
If any portion of the facility was assessed as personal property before January 1, 1979, write the original cost of the certified portion of the facility as of January 1, 1978.
Subtract Line 4 from Line 3.
Line 6: Write the total original cost of all additions and improvements made to the certified portion of the facility from the date placed into use through January 1 of this assessment year.
Add Lines 5 and 6.
Line 8: Write the total original cost of all certified portions of the facility that have been retired or removed from use through January 1 of this assessment year.
Subtract Line 8 from Line 7.
Line 10: Write the net earnings attributable to the certified portion of the facility.
Line 11: Does the operation of the facility produce a byproduct that can be commercially sold? Yes or No. If you answered yes to Line 11, please explain.
Line 12: Does the operation of the facility result in increased production or reduced production cost? Yes or No. If you answered yes to Line 12, please explain.
Additions, improvements and retired portions of the facility
Line 1: Have there been any changes in the use of the facility within the previous assessment year? Yes or No. If you answered yes to this line, please explain.
Line 2a: Have there been any additions or improvements made to the certified portion of the facility within the previous assessment year? Yes or No. If you answered yes to Line 2a, complete the following. Line 2b: Write the original cost of the addition or improvement.
Write the date placed into use.
Line 2d: Check the classification of the addition or improvement: Real or Personal. Describe the addition or improvement.
Line 3a: Has any part of the certified portion of the facility been retired or removed from use within the previous assessment year? Yes or No. If you answered yes to Line 3a, complete the following. Line 3b: Write the original cost of the retired or removed portion.
Line 3c: Write the date retired or removed from use. Step 5: By signing, you state that, to the best of your knowledge, the information contained in this return is true, correct, and complete.
Pollution control facility owner's or authorized representative's signature
Pollution control facility owner's or authorized representative's signature. Print the pollution control facility owner's or authorized representative's name and title.
Common questions about Ptax 401
Where do I file it?
Mail this return to: Local Government Services Bureau, Illinois Department of Revenue, P.O. Box 19033, Springfield, IL 62794-9033.
Sources
[1] Illinois Department of Revenue PTAX-401 Pollution Control Facility Tax Return (R-8/99) (the Official source link on this page).