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

Line 6f: Illinois allows an exemption from use tax if you were an

Line 9: Enter the total amount you have paid. This figure includes

out-of-state resident (individuals only) and the item was used outside

the amount you paid with your original Form RUT-25 or with any

Illinois at least three months. You must have surrendered the

previously filed Form RUT-25-X and any assessment payments you

out-of-state title, registration, or other proof of the item’s use when

have made. Reduce the total amount paid by any credit or refund of

you applied for an Illinois title. You cannot claim this exemption if

tax you have received for this transaction.

you are a business relocating into Illinois, an individual who used the

Line 10: If Line 9 is greater than Line 8, Column B, enter the

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

difference on Line 10. This is the amount you have overpaid.

whose home of record is Illinois. Attach a copy of the original bill of

Line 11: If Line 9 is less than Line 8, Column B, enter the difference

sale, proof of out-of-state insurance, or other documentation that

on Line 11. This is the amount you have underpaid. Pay this amount

supports the exemption.

when you file this return. We will bill you for any additional tax,

Line 6g: You were the original owner or co-owner or you were the

penalty, and interest that we calculate is due.

loan co-signer and are redeeming an item that was repossessed due

Enter the amount you are paying on the line provided in the “Read

to loan default.

this information first” section on the front of the return.

Line 7: Mark only if 1 through 6 do not apply. Explain the reason you

Step 4: Sign below

are filing an amended return on the lines provided. Attach additional

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

sheets if necessary.

other person authorized to sign the original return.

Step 3: Correct your financial information.

Penalties and interest information

Drop amounts of less than 50 cents, and increase amounts of

If, on this amended return, you are increasing the amount of tax due

50 cents or more to the next higher dollar. For Line 6, enter the

or changing the due date, we will bill you for any additional penalty

appropriate tax rate for your area on the lines provided.

and interest that we calculate is due.

If you calculated penalty and interest on the original Form RUT-25

If, on this amended return, you are reducing the amount of tax due,

that you filed or if you were assessed penalty and interest on the

we will recalculate any penalty and interest that is due and include

original Form RUT-25 that you filed, we will take those figures into

the recomputed amounts in determining the amount you have

account when we compute your amended return.

overpaid.

Note: Do not include penalty and interest in the figures you enter on

You owe a late filing penalty if you do not file a processable return

any of the lines in Step 3.

by the due date, a late payment penalty if you do not pay the

Column A

amount you owe by the original due date of the return, a bad check

Lines 1 through 8: Enter the figures from your most recent return.

penalty if your remittance is not honored by your financial institution,

and a cost of collection fee if you do not pay the amount you owe

These figures may be from your original Form RUT-25 or a previously

filed Form RUT-25-X.

within 30 days of the date printed on a bill that we send you. For

Column B

more information, see Publication 103, Penalties and Interest for

Illinois Taxes, available on our website at tax.illinois.gov.

Lines 1 through 8: Enter the corrected figures. If there is no change

from Column A, enter the figures from Column A. If you have an

amount that you are reducing to zero, enter “0” in Column B. Leaving

the line in Column B blank may delay the processing of your return.

Lines 9 through 11: Follow the instructions on the form.

Detailed instructions for certain lines in Step 3

Line 1: Enter the corrected purchase price, including accessories,

federal excise taxes, freight and labor, dealer preparation,

documentary fees, and any rebates or incentives for which a dealer

is reimbursed from any source. Attach a copy of the bill of sale as

proof of the purchase price and any sales and use tax previously

paid, which must be clearly and separately stated. If you cannot

obtain a bill of sale, you may submit a copy of a dealer’s invoice, a

letter from the selling dealer, or a fair market value appraisal from a

licensed Illinois dealer.

Note: If you purchased a new truck for lease that weighs 33,000

pounds or more or a new trailer or semitrailer chassis weighing

26,000 pounds or more, you may exclude the federal excise tax from

the purchase price.

Line 4: Depreciation is allowed for items that are purchased and

used outside of Illinois by military personnel whose home of record

is Illinois and for items that are used by out -of-state businesses

relocating into Illinois. Calculate two percent (.02) per whole month

from the date of purchase (e.g., 8/28/14 to 9/28/14 = whole month).

Multiply the number of whole months by .02, and then multiply Line 3

by the result. Enter the amount of depreciation on Line 4.

If you are changing the amount of depreciation reported on your

original Form RUT-25, you must attach proof of the purchase price.

Note: An out-of-state resident who used the item outside Illinois for

three months or more should not calculate depreciation. Instead, you

can claim a full exemption by checking the box in Step 2, Line 6f.

Line 7: You may claim the amount of tax previously paid on this item

either directly to another state or through a retailer. Enter the name

of the state or retailer on the line provided. We will allow credit only if

the tax previously paid was properly due and is separately stated on

proof of the tax payment. You must attach proof of the tax that you

previously paid.

RUT-25-X (R-01/15)

Page 2 of 2

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

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