What is the deadline for filing Form ST-1-X?

The deadline for filing to obtain a credit for an overpayment of Sales and Use Tax changes semiannually on January 1 and July 1. If you file Form ST-1-X between January 1 and June 30, you may file a claim for credit for the amounts you overpaid during the current year and previous 36 months. Beginning July 1, you may file a claim for the amounts you overpaid during the current year and previous 30 months.

Note: We use the postmark date to determine whether a properly amended return (i.e., claim for credit) has been timely filed.

If you are making an additional payment, there is no deadline; however, the longer you wait to pay, the more interest and, when applicable, penalty you will owe.  

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.