Form Rut-75-X - Amended Aircraft/watercraft Use Tax Transaction Return Page 3
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4Illinois Department of Revenue
RUT-75-X Instructions
General Instructions
Who must fi le Form RUT-75-X?
How do I get forms?
You must fi le Form RUT-75-X if you have previously fi led Form
If you need additional amended returns, you may photocopy a blank
RUT -75, Aircraft/Watercraft Use Tax Transaction Return, and
return, visit our web site at tax.illinois.gov, or call our 24-hour
Forms Order Line at 1 800 356-6302.
• you want to correct your return, either to pay more tax or to
request a refund for overpaid tax; or
How do I get help?
• you are making corrections to nonfi nancial information on your
Visit our web site at tax.illinois.gov or call weekdays between 8 a.m.
return.
and 5 p.m. at 1 800 732-8866 or 217 782-3336. Call 1 800 544-5304,
our TDD (telecommunications device for the deaf).
Do not fi le Form RUT-75-X for amounts of less than $1.
If you have a specifi c question about an amended return you have
What is the deadline for fi ling this form?
fi led, call us at 217 782-7517, or write us at
The deadline for fi ling to obtain a refund for an overpayment of
tax changes semiannually on January 1 and July 1. If you fi le this
SALES TAX PROCESSING DIVISION
amended return between January 1 and June 30 of this year, you
ILLINOIS DEPARTMENT OF REVENUE
may fi le a claim for tax overpaid during the current year and previous
PO BOX 19013
36 months. Beginning July 1, you may fi le a claim for tax overpaid
SPRINGFIELD IL 62794-9013
during the current year and previous 30 months.
To what address do I mail my completed return?
Note: We use the U.S. Postal Service postmark date as the fi ling date
Mail your completed return to:
of a properly signed amended return (claim for credit).
ILLINOIS DEPARTMENT OF REVENUE
If you are making an additional payment, there is no deadline;
PO BOX 19034
however, the longer you wait to pay, the more interest and, when
SPRINGFIELD IL 62794-9034
applicable, penalty you will owe.
Specifi c Instructions
Step 1: Identify yourself.
Line 6: Write the purchase price or fair market value in the space
provided. See the detailed instructions for Step 3, Line 1, for more
Line 1: Write your AV or AW
number.
information.
Lines 2 through 4: Write your name, aircraft or watercraft co-owner’s
Line 7: Mark if 1 through 6 do not apply. Please explain the reason
name if applicable, and address as it appears on your original Form
you are correcting your original return on the lines provided. Attach
RUT-75.
additional sheets if necessary.
Step 2: Mark the reason why you are fi ling an
Step 3: Correct your fi nancial information.
amended return.
Drop amounts less than 50 cents and increase amounts of 50 cents
Line 1: Write the correct original seller’s name, seller’s address, or
or more to the next higher dollar.
item description (i.e., year, make, model, serial number, “N” number,
If you calculated penalty and interest on this transaction previously
hull ID number, or aircraft/airframe hours).
or if you were assessed penalty and interest on this transaction
Line 2: Write the correct date acquired.
previously, we will take those fi gures into account when we compute
Line 3: Write the correct date the item was brought into Illinois.
your amended return.
Line 4: Attach proof, such as a signed statement from the seller,
Note: Do not include penalty and interest in the fi gures you write on
indicating that the sale was cancelled and that the item is in the
any of the lines in Step 3.
seller’s possession.
Column A
Line 5a: Purchased by an exempt organization with an active Illinois
Lines 1 through 4: Write the fi gures from your most recent return.
Department of Revenue exemption number.
These fi gures may be from your original Form RUT-75, or from a
Note: For a charitable, religious, educational, or governmental
previously fi led Form RUT-75-X.
organization to qualify, the buyer must be the organization itself
rather than a member or offi cer of the organization. The item must be
Column B
titled and/or registered in the organization’s name and paid for with
Lines 1 through 4: Write the corrected fi gures. If there is no change
the organization’s funds. The organization’s Illinois Department of
from Column A, write the fi gures from Column A. If you have an
Revenue exemption number must have been in effect on the day the
amount written in Column A that you are reducing to zero, write
item was purchased.
“0” in Column B. Leaving the line in Column B blank may delay the
Line 5b: For aircraft, provide FAA certifi cate of authority number. For
processing of your return.
watercraft, provide the certifi cate of authority of the interstate carrier.
Line 5d: If you chose to title or register the aircraft or watercraft in
Detailed instructions for certain lines in Step 3
Illinois, you can not claim this exemption.
Line 1: If you purchase or acquire a share of an aircraft or
Line 5f: The watercraft must be exempted from the numbering
watercraft, you must write the share’s purchase price or fair market
provisions of Section 3-12 of the Boat Registration and Safety Act.
value.
However, tax is owed if the watercraft
• is exempted from the numbering provisions under paragraphs A,
B, C, F, or G, and
• is used on Illinois waters for more than 30 days in any calendar
year.
RUT-75-X (R-9/10)
Page 3 of 4
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