Form 2707-A, Cigarette Tax Return - Self-Pay, is the return the Cook County Department of Revenue provides for paying the Cook County Cigarette Tax on cigarettes bought over the internet, by mail, by phone or outside Cook County, when no Cook County Cigarette Tax was paid at purchase. It is filed by the buyer, not by a dealer. On FillingPDF you can fill out the form online and download or print the completed PDF; the county publishes the original form, and the return is delivered to the Department of Revenue by mail as described below.
Last updated
What is 2707-A?
2707-A Cigarette Tax Return - Self-Pay is the Cook County Department of Revenue return used to pay the Cook County Cigarette Tax on cigarettes bought over the internet, by mail, by phone or outside Cook County, where no Cook County Cigarette Tax has been paid.
The return has four parts. Part 1 identifies you. Part 2 describes the cigarettes: where you bought or acquired them, the brand name, and the date and invoice number of each purchase. Part 3 figures the tax from the number of packs of 20 and packs of 25, then adds interest and penalty to reach the total payment due. Part 4 is the signature under penalties of perjury. Part 3 is labeled for purchase dates of 3-1-06 and later. The county's tobacco tax page calls this document the Cigarette Tax Return 2707 and describes it as the self-pay form.
The return belongs to Cook County's tobacco tax ordinance, which taxes the retail sale of cigarettes, other tobacco products and consumable vapor products within the county. It is a cigarette tax return, not a form for Cook County property tax. The county lists separate forms for other tobacco situations, such as the Cook County Cigarette Tax Stamp Purchase Order Form for wholesale tobacco dealers, the Cigarette Tax Stamp Refund Claim Form and the Retail Manufacturer schedule.
Who needs to file 2707-A?
The main group is individuals who bought or acquired cigarettes for use in Cook County through the internet, by mail, by phone or from a place outside Cook County, and who have not paid the Cook County Cigarette Tax on those purchases. They pay the tax themselves on this return.
Conditions the form attaches:
- You must complete all the information on the return.
- You must attach a copy of the required supporting documentation. The form refers to instructions on its reverse side.
- Each purchase is listed with its date and invoice number in Part 2.
Do not use this return if the Cook County Cigarette Tax was already paid on the purchase. It is also not the form for wholesale tobacco dealers buying tax stamps, for refund claims on unused stamps, or for retail cigarette manufacturers; the county's tobacco tax page lists separate forms for those situations.
The county also says to use the return issued by the Department of Revenue and not a self-printed copy.
When to file 2707-A
The triggering event is a purchase of cigarettes for use in Cook County, made over the internet, by mail, by phone or outside the county, on which no Cook County Cigarette Tax was paid. The return then pays that tax. Part 3 of the printed form applies to purchase dates of 3-1-06 and later.
No due date is printed on the front of the form, and line 4 sends you to the instructions on the reverse side for interest. The county states that penalties and fees are applied to any incomplete, incorrect or late tax return. To avoid them, file as soon as you have the purchase dates and invoice numbers for Part 2, and confirm the timing rules in the reverse-side instructions or with the Department of Revenue.
Documents you need
- A copy of the required supporting documentation for your cigarette purchases. The form says you must attach it and points to the instructions on its reverse side for details.
- Your check for the total payment due, made payable to "Cook County Department of Revenue." It goes with the mailed return when you owe tax.
How to fill out 2707-A
Confirm this return applies
Use it only for cigarettes bought over the internet, by mail, by phone or outside Cook County, where no Cook County Cigarette Tax was paid. Read the instructions on the reverse side of the form first.
Enter your name and phone
In Part 1, line 1, write your name. On line 2, write your daytime phone number, including the area code.
Enter your address
In Part 1, line 3, write your number and street and your city, state and ZIP.
Describe where you bought the cigarettes
In Part 2, line 1, write the name of the place where the cigarettes were purchased or acquired, its number and street, and its city, state and ZIP.
Enter the cigarette brand name
In Part 2, line 2, write the brand name of the cigarettes.
List purchase dates and invoice numbers
In Part 2, line 3, write the date of each purchase and its invoice number, one pair per row.
Count your packs
In Part 3, line 1, write the number of packs of 20 and multiply by the rate printed on the form. On line 2, do the same for packs of 25. The form's Part 3 is for purchase dates of 3-1-06 and later.
Figure the tax due
On line 3, add lines 1 and 2. This is the amount of cigarette tax due.
Add interest and penalty
On line 4, enter interest, following the instructions on the reverse side. On line 5, enter any penalty. On line 6, add lines 3, 4 and 5 for your total payment due.
Sign and date the return
In Part 4, sign and date under the statement that the return is true, correct and complete, made under penalties of perjury.
Review, attach documents and download
Check every part and attach a copy of the required supporting documentation. Then download or print the completed PDF from FillingPDF and mail it with your check as described under How to submit.
How to submit 2707-A
The form names one channel: mail. Mail the signed return and any payment you owe to:
COOK COUNTY DEPARTMENT OF REVENUE P.O. Box 641307 Chicago, IL 60664-1307
- Payment: make your check payable to "Cook County Department of Revenue." The amount due is on line 6 of Part 3.
- Attachments: include a copy of the required supporting documentation.
- Form version: the county's tobacco tax page says to remit the tax return issued by the Department of Revenue and not a self-printed copy, which it treats as incomplete and incorrect. Check with the Department of Revenue before sending a printout of a completed PDF.
The form names no portal, in-person option or email address. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving parts of the return blank. The form says you must complete all information.
- Mailing the return without a copy of the required supporting documentation.
- Submitting a self-printed copy of the return instead of the one issued by the Department of Revenue; the county says that copy is deemed incomplete and incorrect.
- Writing the check to anyone other than "Cook County Department of Revenue."
- Counting packs of 25 on the packs-of-20 line, or the reverse. Part 3 has a separate line for each pack size.
- Skipping the interest and penalty lines, which refer you to the instructions, and reporting only the tax due on line 3.
- Mailing the return to another county office instead of P.O. Box 641307, Chicago, IL 60664-1307.
- Leaving Part 4 unsigned. The return is signed under penalties of perjury.
- Using this return for a wholesale stamp purchase or a stamp refund, which have their own forms.
Frequently asked questions
What is Form 2707-A, the Cook County cigarette self-pay return?
Form 2707-A, Cigarette Tax Return - Self-Pay, is the Cook County Department of Revenue return for paying the Cook County Cigarette Tax on cigarettes bought online, by mail, by phone or outside Cook County, when no county cigarette tax was paid at purchase.
Do I need to file the cigarette self-pay form?
You need it if you bought cigarettes for use in Cook County over the internet, by mail, by phone or outside the county and no Cook County Cigarette Tax was paid. If the tax was already paid on the purchase, this return does not apply.
Is this the form for Cook County property tax?
No. This is a cigarette tax return filed with the Cook County Department of Revenue under the county's tobacco tax ordinance. It does not cover Cook County property tax, and nothing on the form relates to property.
Where do I mail Form 2707-A?
Mail it, with any payment, to Cook County Department of Revenue, P.O. Box 641307, Chicago, IL 60664-1307. Make your check payable to "Cook County Department of Revenue." The form names no other submission channel.
What do I attach to the cigarette self-pay return?
Attach a copy of the required supporting documentation. The form says this is mandatory and refers you to the instructions on its reverse side. Part 2 also asks for each purchase date and invoice number.
What happens if I file the cigarette tax return late or incorrectly?
The county states that penalties and fees apply to any incomplete, incorrect or late tax return. Lines 4 and 5 of Part 3 are where interest and penalty are added to the tax due, with interest explained in the instructions.
Can I print a copy of the form from this page and mail it?
Ask the Department of Revenue first. The county says to remit the tax return issued by the Department and warns that a self-printed copy is deemed incomplete and incorrect. Penalties and fees apply to incomplete or incorrect returns.
Can I fill out the Cook County cigarette self-pay form online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the return or accept payment; you mail it to the Department of Revenue yourself.
Ready to fill out 2707-A?
Fill out 2707-A now