Form Rut-75-X Amended Aircraft/watercraft Use Tax Transaction Return (Page 3 of 4) in pdf

Illinois Department of Revenue

RUT-75-X Instructions

General Information

Specific Instructions

Who must file Form RUT-75-X?

Which parts of this form do I need to complete?

You must file Form RUT-75-X if you have previously filed Form

Everyone must complete Parts 1, 2, 3, and 5.

RUT-75, Aircraft/Watercraft Use Tax Transaction Return, and

You must complete Part 4 if you are changing financial information.

• you want to correct your return, either to pay more tax or to

request a refund for overpaid tax; or

Part 1: Identify yourself

1 Write your AV or AW number, whichever applies.

• you are making corrections to nonfinancial information on your

return.

• If you are amending a return that you filed on or after Septem-

Do not file Form RUT-75-X for amounts of less than $1.

ber 1, 2004, the AW number is preprinted on the top of Form

RUT-75.

What is the deadline for filing this form?

• If you are amending a return that you filed before September 1,

The deadline for filing to obtain a refund for an overpayment of tax

2004, and do not know your AV number, leave this line blank.

changes semiannually on January 1 and July 1. If you file this

2 Write your name as it appears on your original Form RUT-75.

amended return between January 1 and June 30 of this year, you

3 Write the aircraft or watercraft co-owner’s name, if applicable, as it

may file a claim for tax overpaid during the current year and previous

appears on the original Form RUT-75.

36 months. Beginning July 1, you may file a claim for tax overpaid

during the current year and previous 30 months.

4 Write your address as it appears on your original Form RUT-75.

Note: We use the U.S. Postal Service postmark date as the filing date

5 Write a telephone number where you can be reached during

of a properly signed amended return (claim for credit).

regular daytime business hours.

If you are making an additional payment, there is no deadline;

6 Write your Social Security number (SSN).

however, the longer you wait to pay, the more interest and, when

7 Write your federal employer identification number (FEIN).

applicable, penalty you will owe.

Part 2: Identify the seller, donor, or transferor

How do I get forms?

Lines 1 through 3 - Complete the requested information.

If you need additional amended returns, you may photocopy a blank

return, or you may ask us to send you additional copies.

Part 3: Check the reason you are correcting your

You may obtain forms by

return

• visiting our web site at

Check the reason (1 through 7) that best reflects why you are

• calling our 24-hour Forms Order Line at 1 800 356-6302

correcting your original Form RUT-75.

• writing to

If you checked 1, write the correct original seller’s name, seller's

address, or item description ( i.e., year, make, model, serial number,

ILLINOIS DEPARTMENT OF REVENUE

“N” number, hull ID number, or aircraft/airframe hours) on the lines

PO BOX 19010

provided.

SPRINGFIELD IL 62794-9010

If you checked 2, write the correct date on the line provided.

How do I get help?

If you checked 3, write the correct date the item was brought into

You may get help by

Illinois on the line provided.

• visiting our web site at

If you checked 4, attach proof, such as a signed statement from the

seller, indicating that the sale was cancelled and that the item is in

• calling our Taxpayer Assistance Division at 1 800 732-8866 or

the seller’s possession.

217 782-3336

If you checked 5a, write the organization's tax-exempt “E” number on

• calling our TDD (telecommunications device for the deaf) at

the line provided.

1 800 544-5304

Note: For a charitable, religious, educational, or governmental

• writing to

organization to qualify, the buyer must be the organization itself

ILLINOIS DEPARTMENT OF REVENUE

rather than a member or officer of the organization. The item must be

PO BOX 19015

titled and/or registered in the organization’s name and paid for with

SPRINGFIELD IL 62794-9015

the organization's funds. The organization’s tax-exempt number must

If you have a specific question about an amended return you have

have been in effect on the day the item was purchased.

filed, call us at 217 782-7517, or write us at

If you checked 5b and the item is an aircraft, write the FAA certificate

SALES TAX PROCESSING DIVISION

of authority number in the space provided.

ILLINOIS DEPARTMENT OF REVENUE

If you checked 5c, the item must have been a gift from an estate to a

PO BOX 19013

surviving spouse.

SPRINGFIELD IL 62794-9013

If you checked 5d, you must have acquired the item outside Illinois

and, after being brought into Illinois and stored here temporarily, used

To what address do I mail my completed return?

it solely outside Illinois.

Mail your completed return to:

If you checked 5e, you must use the item primarily in production

ILLINOIS DEPARTMENT OF REVENUE

agriculture and the item must qualify for the farm machinery and

PO BOX 19034

equipment exemption.

SPRINGFIELD IL 62794-9034

RUT-75-X (R-9/04)

Page 3 of 4

Form Rut-75-X Amended Aircraft/watercraft Use Tax Transaction Return Page 3

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