Illinois Department of Revenue
RUT-25-X
Amended Use Tax Transaction Return Instructions
Specific Instructions
General Information
Who must file Form RUT-25-X?
Which parts of this form do I need to complete?
Everyone must complete Parts 1, 2, and 4.
You must file Form RUT-25-X if you have previously filed a Form
RUT-25, Use Tax Transaction Return, and
You must also complete Part 3 if you are changing financial informa-
• you want to correct your return, either to pay more tax or to
tion.
request a refund for overpaid tax; or
Part 1: Identify yourself
• you are making corrections to nonfinancial information on your
1
Write your MV number. You can find this preprinted number at
return.
the top of your original Form RUT-25.
Do not file Form RUT-25-X for amounts less than $1.
2
Write your name or the name of the leasing company as it
appears on your original Form RUT-25.
What is the deadline for filing this form?
3
Write the vehicle co-owner’s name or the name of the person
The deadline for filing to obtain a refund for an overpayment of tax
leasing the vehicle as it appears on the original Form RUT-25.
changes semiannually on January 1 and July 1. If you file this
4
Write your address at the time you purchased the vehicle.
amended return between January 1 and June 30 of this year, you
5
Write your Social Security number. If you do not have one, write
may file a claim for tax overpaid during the current year and
your federal employer identification number.
previous 36 months. Beginning July 1, you may file a claim for tax
6
Write a telephone number where you can be reached during
overpaid during the current year and previous 30 months.
regular daytime business hours.
Note: We use the U.S. Postal Service postmark date as the filing
7
Check the item that best describes who you are. If you check
date of a properly signed amended return (claim for credit).
“other,” please explain who you are in relation to the vehicle for
which you are filing this amended return. Attach an additional
If you are making an additional payment, there is no deadline;
sheet if necessary.
however, the longer you wait to pay, the more interest you will owe.
Part 2: Check the reason you are correcting your
To what address do I mail my completed return?
original return
Mail your completed return to:
ILLINOIS DEPARTMENT OF REVENUE
Check the Reason (1 through 7) that best reflects why you are
correcting your original Form RUT-25.
PO BOX 19034
SPRINGFIELD IL 62796-9034
If you checked Reason 1 (there was an error in the purchase date),
write the correct purchase date on the line provided.
Where do I get forms?
If you checked Reason 2 (there was an error in the date brought into
If you need additional amended returns, you may photocopy a blank
Illinois), write the correct date the vehicle was brought into Illinois on
return, or you may ask us to send you additional copies.
the line provided.
You can obtain forms by
If you checked Reason 5 (there was an error in the original seller’s
• calling our 24-hour Forms Order Line at 1 800 356-6302
name, seller's address, or vehicle description), write the correct
• calling “Illinois Tax Fax,” our fax-on-demand service, at
original seller’s name or address or the correct original vehicle
217 785-3400
description on the lines provided .
• writing to
If you checked Reason 6a (sold to an exempt organization), write the
ILLINOIS DEPARTMENT OF REVENUE
organization's tax-exempt “E” number on the line provided.
PO BOX 19010
Note: To qualify, the buyer must be the organization itself rather than
SPRINGFIELD IL 62794-9010
a member or officer of the organization. The item must be titled and/
• visiting our Web site at
or registered in the organization’s name, paid for with the
Where do I get help?
organization's funds, and the organization’s tax-exempt number must
If you have a question, you can get help by
have been in effect on the day the item was purchased.
• calling our Taxpayer Assistance Division at 1 800 732-8866 or
If you checked Reason 6c (sold to an interstate carrier), attach a
217 782-3336
completed and signed Form RUT-7, Rolling Stock Certification.
• calling our TDD (telecommunications device for the deaf) at
If you checked Reason 6d (sold for rental use), write the rentor’s IBT
1 800 544-5304
number on the line provided.
• writing to
ILLINOIS DEPARTMENT OF REVENUE
If you checked Reason 6e (the item is for interim use), attach Form
PO BOX 19041
RUT-24-A, and write the business’ IBT number on the line provided.
SPRINGFIELD IL 62794-9041
• visiting our Web site at
RUT-25-X instructions front (R-3/98)