Form Rut-50-X - Instructions printable pdf download

Illinois Department of Revenue

RUT-50-X Instructions

General Instructions

Who must file Form RUT-50-X?

How do I get forms?

You must file Form RUT-50-X if you have previously filed Form

If you need additional amended returns, visit our website at

tax.illinois.gov.

RUT-50, Private Party Vehicle Use Tax Transaction, and

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

How do I get help?

request a refund for overpaid tax; or

Visit our website at tax.illinois.gov or call weekdays between 8 a.m.

• you are making corrections to nonfinancial information on your

and 5 p.m. at 1 800 732-8866 or 217 782-3336. Call 1 800 544-5304,

return.

our TDD (telecommunications device for the deaf).

Do not file Form RUT-50-X for amounts of less than $1.

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

What is the deadline for filing this form?

filed, call us at 217 785-6606.

The period for which you can claim a credit for an overpayment

Where do I mail my completed return?

of Private Party Vehicle Use Tax depends on when you file your

RUT-50-X. If you file this amended return between January 1 and

Mail your completed return to:

June 30 of this year, you may file a claim for tax overpaid during the

ILLINOIS DEPARTMENT OF REVENUE

current year and previous 36 months. Beginning July 1, you may

PO BOX 19034

file a claim for tax overpaid during the current year and previous 30

SPRINGFIELD IL 62794-9034

months.

Note: Keep a copy for your records.

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

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

There is no deadline for making an additional payment; however,

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

penalty you will owe. For more information about penalties and

interest, see Publication 103, Penalties and Interest for Illinois Taxes,

which is available on our website at tax.illinois.gov.

Specific Instructions

Step 1: Identify yourself.

Line 3d: You were an out-of-state resident who used the vehicle,

which was titled and registered in your name, in another state for at

Lines 1 through 4: Write the PV number from your original RUT-50.

least three months. Write the original purchase date.

Also write your name, the co-owner’s name, if applicable, and the

original title or registration address. Enter this information as it

Note: You cannot claim this exemption if you are a leasing company,

appears on your original Form RUT-50.

a lessee, a business relocating into Illinois, an individual who used

the item outside Illinois for less than three months, or a military

Line 5: Write your current mailing address if this address is different

person whose home of record is Illinois and is therefore considered a

from the address that appears on your original Form RUT-50.

resident of Illinois.

Line 6: If you entered an updated mailing address on Line 5, write

Line 4b: Transferred due to the organization, reorganization,

the county where this address is located.

dissolution, or partial liquidation of business — Beneficial

Step 2: Mark the reason why you are filing an

ownership is not changing.

amended return.

Line 6: Incorrect amount of Illinois Private Party Vehicle Use Tax due

Line 1: Vehicle returned and deal cancelled — Attach proof, such

— Write the purchase price in the space provided. Attach a copy of

as a signed statement from the seller, indicating that the sale was

the proof of purchase, bill of sale, or fair market value. The “purchase

cancelled and that the item is in the seller’s possession.

price” is the value given for a motor vehicle and may be in the form of

Line 2: There is an error in the original vehicle description — Write

money, credit, property, or service. When there is no stated purchase

the correct year, make, model, odometer reading, or VIN.

price, such as a gift or even trade, fair market value should be used.

Line 3a: Purchased by an exempt organization with an active Illinois

You can obtain a fair market value from a licensed dealer.

Department of Revenue exemption number.

Note: If our review of the return results in a question about the

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

amount of the fair market value stated, we have the authority to

organization to qualify, the buyer must be the organization itself

determine the vehicle’s fair market value.

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

Line 7: Incorrect amount of municipal or county private party vehicle

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

use tax due.

the organization’s funds. The organization’s Illinois Department of

Line 8: Mark if 1 through 7 do not apply. Please explain the reason

Revenue exemption number must have been in effect on the day the

you are correcting your original return on the lines provided. Attach

item was purchased.

additional sheets if necessary.

Line 3c: Rolling stock item for hire to haul persons or commodities

in interstate commerce — See Informational Bulletins FY 2005-01

and 2008-03.

RUT-50-X (R-07/15)

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Form Rut-50-X - Instructions

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