Form Rut-25-X - Amended Use Tax Transaction Return Instructions (Page 2 of 2) in pdf

Lines 9 and 10

If you checked Reason 6g (you are redeeming the item), attach Form

RUT-52, Affidavit of Redemption.

You owe a late-filing or nonfiling penalty if you did not file a

processable return by the due date. You owe a late-payment

Check Reason 7 only if Reasons 1 through 6 do not apply. Please

penalty if you did not pay the tax you owed by the original due date

explain the reason you are correcting your original return on the

of the return. Interest is simple interest, figured using a daily rate. It

lines provided. Attach additional sheets if necessary.

is calculated on tax and penalties from the day after the original due

Part 3: Correct your financial information

date through the date you pay the tax and penalty.

Complete Part 3 to make corrections to the financial figures on your

The amount you write in Column A is the total amount of any

return.

penalties or interest you were assessed, plus any penalties or

interest reported on your original return.

When writing your figures, please use whole dollar amounts by

dropping amounts less than 50 cents and increasing amounts of 50

If you are increasing the amount of tax due, you do not need to

cents or more to the next higher dollar. For Line 6, write the appropri-

write amounts in Column B; we will bill you for any additional

ate tax rate for your area on the lines provided.

penalties and interest you may owe.

If you are reducing the amount of tax due, you must refigure the

Column A

amount of penalty and interest you owe in order to receive credit in

Write the figures from your most recent return. These figures may be

Line 13. Penalties and interest are explained in Publication 103,

from your original Form RUT-25 or from any corrections you have

Uniform Penalties and Interest. To receive a copy of this publication,

made since you filed your original Form RUT-25.

get forms?” on the front of these instructions. To receive information

Column B

on how to calculate penalties and interest properly using the rates

Write the corrected figures. If there is no change from Column A,

that apply, contact us at the address or telephone numbers listed on

write the figures from Column A.

the front of these instructions under “Where do I get help?” Write the

Note: If you have an amount written in Column A that you are

recomputed penalty and interest amounts in Column B.

reducing to zero, write “0” in Column B. Leaving the line in Column B

blank may delay the processing of your return.

Line 12

Write the total amount you have paid. This figure includes the

Lines 1 through 11

amount you paid with your original Form RUT-25, any subsequent

Write the amounts in Columns A and B.

amended returns, and any assessment payments you have made.

Be sure to reduce the total amount paid by any credit or refund of

Lines 12 through 14

tax you have received for this transaction.

Complete Column B only.

Line 13

Individual Line Instructions

If Line 12 is greater than Line 11, Column B, subtract Line 11,

Special instructions follow for specific lines. See your original Form

Column B from Line 12. This is the amount you have overpaid. Write

RUT-25 instructions for any items that are not explained below.

that amount here, then sign this return in Part 4.

Line 4

Line 14

Depreciation at a rate of 2 percent (.02) per month is allowed for

If Line 12 is less than Line 11, Column B, subtract Line 12 from Line

motor vehicles purchased outside of Illinois when

11, Column B. This is the amount you have underpaid. Write that

• the motor vehicle is used by military personnel whose home of

amount here and on the line provided in the “Read this information

record is in Illinois; or

first” section on the front of the return.

• you leased the motor vehicle in another state; or

Please pay this amount at the time you file this return. We will bill

• the motor vehicle is used by an out-of-state business relocating

you for any additional tax, penalty, and interest that we calculate is

into Illinois.

due.

To figure 2 percent depreciation, follow these steps.

1 Count the number of months between the purchase date and the

Part 4: Sign below

date the motor vehicle entered Illinois. Do not count partial

We cannot process this form until it is signed by the owner, officer, or

months.

other person authorized to sign the original return.

2 Multiply the number of months you are allowed by 2 percent (.02).

3 Multiply this amount by Line 3 to figure your motor vehicle’s

depreciation. Write the amount of depreciation on Line 4.

Lines 4 and 7

If you make corrections to these lines, you must attach proof of both

the purchase price and the tax paid to another state.

RUT-25-X instructions back (R-3/98)

Form Rut-25-X - Amended Use Tax Transaction Return Instructions Page 2

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