Instructions For Form Rut-25-X - Amended Vehicle Use Tax Transaction Return
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2Illinois Department of Revenue
RUT-25-X Amended Vehicle Use Tax Transaction
Return Instructions
General Information
Who must file Form RUT-25-X?
Note: There is no deadline for making additional payments; however,
the longer you wait to pay, the more interest and, when applicable,
You must file Form RUT-25-X to correct a Form RUT-25, Vehicle
penalty you will owe. For more information about penalties and
Use Tax Transaction Return, that was filed to report the use tax
interest, see Publication 103, Penalties and Interest for Illinois Taxes,
due on a motor vehicle, watercraft, aircraft, trailer, mobile home,
available on our website at tax.illinois.gov.
snowmobile, or all-terrain vehicle (ATV) that was purchased from an
unregistered out-of-state dealer or retailer and that is required to be
How do I get help?
titled or registered in Illinois. File this return to:
Call us weekdays between 8:00 a.m. and 4:30 p.m. at 1 800 732-8866
•
correct your Form RUT-25 to pay more tax;
or 217 782-3336. Call our TDD (telecommunications device for the
•
request a credit for overpaid tax (Do not file Form RUT-25-X for
deaf) at 1 800 544-5304.
amounts less than $1. Do not use the credit until we notify you
To what address do I mail my completed return?
that your credit has been approved.);
Mail your completed return to:
•
respond to a bill or notice; or
ILLINOIS DEPARTMENT OF REVENUE
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make corrections to line items but not change the amount of tax
PO BOX 19034
due.
SPRINGFIELD IL 62794-9034
Out-of-state leasing companies should not use this form to report
sales to an Illinois resident at the end of a lease. Instead, you
must register with the Department and file Form ST-556, Sales
Tax Transaction Return. For more information, see ST-556 (2),
Instructions for Leasing Companies Selling at Retail.
What is the deadline for filing this form?
The period for which you can claim a credit for an overpayment
depends on when you file your Form RUT-25-X. If you file this
amended return between January 1 and June 30 of this year, you
may file a claim for credit for the amounts you overpaid during the
current year and previous 36 months. Beginning July 1, you may file
a claim for the amounts you overpaid during the current year and the
previous 30 months.
Specific Instructions
Step 1: Identify the return you are amending and the
Line 6a: Enter the exempt organization’s active Illinois Sales
Tax exemption “E” number on the line provided. The purchaser
purchaser
must be the organization itself, rather than a member or officer of
Line 1: Enter the tax return number that is preprinted at the top of
the organization. The item must be titled and/or registered in the
your original Form RUT-25.
organization’s name and paid for with the organization’s funds. The
Lines 2 and 3: Enter the purchaser’s name and address. Enter this
organization’s Sales Tax exemption number must have been in effect
information exactly as it appears on the Illinois title or registration.
on the day the item was purchased.
The address must be the actual physical address of the party
Line 6c: If you purchased the item for use as rolling stock to haul
using the item in Illinois. Do not use a post office box number.
persons or commodities for hire in interstate commerce, enter the
Check the appropriate box to indicate whether the address is in an
certificate of authority number in the space provided. Keep a properly
unincorporated or rural area of the county. Also, enter the name
completed Form RUT-7, Rolling Stock Certification, in your records
of the municipality (i.e., city, village, or town) where the purchaser
for documentation.
has registered the item if the actual municipality is different from
Line 6d: If the purchaser is a business registered to collect
what is entered above. You must provide the name of the Illinois
Automobile Renting Occupation Tax and if the item will be used for
county where the purchaser has registered the item. If you entered
rental purposes in rental agreements of one year or less, enter the
St. Clair or Madison County, you also must provide the name of the
purchaser’s Illinois Automobile Renting Occupation Tax account ID
purchaser’s township. You do not need to provide the township if the
number on the line provided.
item will be registered in any county other than St. Clair or Madison.
Line 6e: If the purchaser is a registered Illinois retailer and if the item
Lines 4 and 5: Enter the purchaser’s Social Security Number
is for the purchaser’s interim use only, enter the purchaser’s Illinois
or Federal Employer Identification Number (FEIN) and daytime
account ID number on the line provided.
telephone number.
Note: This exemption is only allowed if the item is of the same
Step 2: Mark the reason why you are filing an
general type of tangible personal property sold by that retailer
amended return
and is carried as inventory on the books of the retailer or is
Mark the reason that best describes why you are filing an amended
otherwise available for sale during the interim use period. See
return for Form RUT-25.
86 Ill. Adm. Code 150.306.
Line 1: Enter the correct date that the item was purchased. Attach
a copy of the original bill of sale, proof of out-of-state insurance, or
other documentation that supports the corrected date.
Line 2: Enter the correct date that the item was brought into Illinois.
Line 3: Enter the correct figures in Step 3.
Line 4: You must attach a letter from the dealer confirming that the
deal was canceled.
Line 5: Enter the correct information for the item.
RUT-25-X (R-01/15)
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