Form RUT-75-X (105) "Amended Aircraft/Watercraft Use Tax Transaction Return" - Illinois

What Is Form RUT-75-X (105)?

This is a legal form that was released by the Illinois Department of Revenue - a government authority operating within Illinois. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on September 1, 2010;
  • The latest edition provided by the Illinois Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form RUT-75-X (105) by clicking the link below or browse more documents and templates provided by the Illinois Department of Revenue.

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Download Form RUT-75-X (105) "Amended Aircraft/Watercraft Use Tax Transaction Return" - Illinois

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Use your 'Mouse' or the 'Tab key' to move through the fields and 'Mouse' or 'Space bar' to enable the checkboxes.
Illinois Department of Revenue
RUT-75-X
Amended Aircraft/Watercraft
Rev 02 Form 105 Station 434
Use Tax Transaction Return
E S ____/____/____
RC
CA
ED
NS
Read this information fi rst
Everyone must complete Steps 1, 2, and 4. You also must
Amount you are paying: $
_____________________________
complete Step 3 if you are changing fi nancial information.
Make your check payable to “Illinois Department of Revenue.”
Step 1: Identify yourself
1
5
(
)
AV or AW number _____________________________________
Daytime telephone number ______________________________
(from original return)
2
6
Your name ____________________________________________
Your SSN ___ ___ ___ — ___ ___ — ___ ___ ___ ___
Social Security number
3
or
Co-owner’s name ______________________________________
FEIN
___ ___ — ___ ___ ___ ___ ___ ___ ___
Federal employer identifi cation number
4
Your address from original return
_____________________________________________________
Number and street
_____________________________________________________
City
State
ZIP
Step 2: Mark the reason why you are fi ling an amended return
(See instructions.)
5
1
____ I should have marked one of the exemptions because I
____ The seller’s name, seller’s address, or description
(i.e., year, make, model, serial number, “N” number, hull ID
qualify for the following reason
(check one).
a
number, aircraft/airframe hours) is incorrect. The correct
____ Organization with tax-exempt status - Provide
information is
exemption no.: E__________________________
b
Name: _________________________________________
____ Rolling stock - Provide certifi cate of authority
Address: _______________________________________
number:_____________________________
c
Year:
_________________________________________
____ Estate gift from a surviving spouse
d
Make: _________________________________________
____ Item was acquired outside Illinois, brought into
Model: _________________________________________
and stored temporarily in Illinois. It was
Serial number
: ________________________
removed and never returned to Illinois.
(aircraft only)
e
Aircraft “N” no.: _________________________________
____ Item used primarily in production agriculture
Aircraft/airframe hours: ___________________________
that qualifi es for farm machinery and
Watercraft Hull ID no.: ____________________________
equipment exemption.
Watercraft type: _________________________________
f ____ Watercraft exempt under Watercraft Use Tax
Watercraft length: _______________________________
Law Section 15-10(v)
2
6
____ I put the incorrect date acquired. The date acquired should
____ I put the incorrect purchase price or fair market value. The
__ __/__ __/__ __ __ __.
have been
correct purchase price or fair market value is
Month
Day
Year
$ _____________________________________________.
Correct purchase price or fair market value
3
____ I put the incorrect date brought into Illinois on my original
7
____ Other. Please explain. ______________________________
return. The date brought into Illinois should have been
_______________________________________________
__ __/__ __/__ __ __ __.
_______________________________________________
Month
Day
Year
_______________________________________________
4
____ I have returned the vehicle and the deal was cancelled.
Attach proof.
Please turn page to complete Steps 3 and 4.
This form is authorized by the Illinois Aircraft Use Tax Act and Illinois Watercraft Use Tax Act. Disclosure of this information is REQUIRED.
Failure to provide information could result in penalties. This form has been approved by the Forms Management Center.
IL-492-4367
RUT-75-X (R-9/10)
Page 1 of 4
Use your 'Mouse' or the 'Tab key' to move through the fields and 'Mouse' or 'Space bar' to enable the checkboxes.
Illinois Department of Revenue
RUT-75-X
Amended Aircraft/Watercraft
Rev 02 Form 105 Station 434
Use Tax Transaction Return
E S ____/____/____
RC
CA
ED
NS
Read this information fi rst
Everyone must complete Steps 1, 2, and 4. You also must
Amount you are paying: $
_____________________________
complete Step 3 if you are changing fi nancial information.
Make your check payable to “Illinois Department of Revenue.”
Step 1: Identify yourself
1
5
(
)
AV or AW number _____________________________________
Daytime telephone number ______________________________
(from original return)
2
6
Your name ____________________________________________
Your SSN ___ ___ ___ — ___ ___ — ___ ___ ___ ___
Social Security number
3
or
Co-owner’s name ______________________________________
FEIN
___ ___ — ___ ___ ___ ___ ___ ___ ___
Federal employer identifi cation number
4
Your address from original return
_____________________________________________________
Number and street
_____________________________________________________
City
State
ZIP
Step 2: Mark the reason why you are fi ling an amended return
(See instructions.)
5
1
____ I should have marked one of the exemptions because I
____ The seller’s name, seller’s address, or description
(i.e., year, make, model, serial number, “N” number, hull ID
qualify for the following reason
(check one).
a
number, aircraft/airframe hours) is incorrect. The correct
____ Organization with tax-exempt status - Provide
information is
exemption no.: E__________________________
b
Name: _________________________________________
____ Rolling stock - Provide certifi cate of authority
Address: _______________________________________
number:_____________________________
c
Year:
_________________________________________
____ Estate gift from a surviving spouse
d
Make: _________________________________________
____ Item was acquired outside Illinois, brought into
Model: _________________________________________
and stored temporarily in Illinois. It was
Serial number
: ________________________
removed and never returned to Illinois.
(aircraft only)
e
Aircraft “N” no.: _________________________________
____ Item used primarily in production agriculture
Aircraft/airframe hours: ___________________________
that qualifi es for farm machinery and
Watercraft Hull ID no.: ____________________________
equipment exemption.
Watercraft type: _________________________________
f ____ Watercraft exempt under Watercraft Use Tax
Watercraft length: _______________________________
Law Section 15-10(v)
2
6
____ I put the incorrect date acquired. The date acquired should
____ I put the incorrect purchase price or fair market value. The
__ __/__ __/__ __ __ __.
have been
correct purchase price or fair market value is
Month
Day
Year
$ _____________________________________________.
Correct purchase price or fair market value
3
____ I put the incorrect date brought into Illinois on my original
7
____ Other. Please explain. ______________________________
return. The date brought into Illinois should have been
_______________________________________________
__ __/__ __/__ __ __ __.
_______________________________________________
Month
Day
Year
_______________________________________________
4
____ I have returned the vehicle and the deal was cancelled.
Attach proof.
Please turn page to complete Steps 3 and 4.
This form is authorized by the Illinois Aircraft Use Tax Act and Illinois Watercraft Use Tax Act. Disclosure of this information is REQUIRED.
Failure to provide information could result in penalties. This form has been approved by the Forms Management Center.
IL-492-4367
RUT-75-X (R-9/10)
Page 1 of 4
Step 3: Correct your fi nancial information
Column A
Column B
Complete this step only if you are changing fi nancial information.
Most recent fi gures fi led
Figures as they should
Please round to the nearest whole dollar.
have been fi led
1
Purchase price or fair market value (See instructions.)
Attach a copy of the purchase agreement or invoice.
1
1
For aircraft purchases, also attach a copy of the FAA bill of sale.
___________________
____________________
2
2
2
Multiply Line 1 by 6.25% (.0625).
___________________
____________________
3
3
3
Credit for tax previously paid to _________________________________.
___________________
____________________
See instructions. Write name of state and attach proof.
4
4
4
Tax due. Subtract Line 3 from Line 2.
___________________
____________________
5
5
Total amount paid.
____________________
Compare Line 4, Column B, and Line 5.
• If Line 5 is greater than Line 4, Column B, write the difference on Line 6.
• If Line 5 is less than Line 4, Column B, write the difference on Line 7.
6
6
Overpayment - This is the amount you have overpaid. Go to Step 4 and sign this return.
____________________
7
Underpayment - This is the amount you have underpaid. Please pay this amount.
7
Go to Step 4 and sign this return.
____________________
Make your check payable to “Illinois Department of Revenue.”
Step 4: Sign below
Under penalties of perjury, I state that I have examined this return and, to the best of my knowledge, it is true, correct, and complete.
____________________________________________________________________________________________________________
Your signature
Date
Co-owner’s signature
Date
________________________________________________________________________________________________________________
Your mailing address (please print)
City
State
ZIP
Mail to:
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19034
SPRINGFIELD IL 62794-9034
Please write the amount you are paying on
the line provided in the “Read this information
fi rst” section on the front of this return.
Reset
Print
Page 2 of 4
RUT-75-X (R-9/10)
Illinois 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
Write the purchase or fair market value. Attach a copy of the
Step 4: Sign below
purchase agreement/invoice. If the purchase price is less than the fair
We cannot process this form until it is signed by the owner, offi cer, or
market value, you must write the fair market value on the date that
other person authorized to sign the original return.
the item was acquired or brought into Illinois, whichever is later. The
item’s purchase price and any amount of tax previously paid must be
Penalties and interest information
clearly and separately stated.
If, on this amended return, you are increasing the amount of tax
If our review of this return results in a question about the purchase
due, we will bill you for any additional penalty and interest that we
price or fair market value stated, we have the authority to determine
calculate is due.
the item’s fair market value through an independent valuation. We will
If, on this amended return, you are reducing the amount of tax due,
send you a notice if additional tax is owed.
we will recalculate any penalty and interest that is due and include
Aircraft purchase or transfer - Attach a copy of the FAA bill of sale.
the recomputed amounts in determining the amount you have
overpaid.
Watercraft purchase or transfer - The purchase price or fair market
value must include the value of any motor sold with, or as part of, the
You owe a late fi ling penalty if you do not fi le a processable return
transaction. If the transaction is between immediate family members,
by the due date, a late payment penalty if you do not pay the
write the amount paid. Otherwise, write the fair market value or
amount you owe by the original due date of the return, a bad check
purchase price of the watercraft on the date that the watercraft was
penalty if your remittance is not honored by your fi nancial institution,
purchased or the date it was brought into Illinois, whichever is later.
and a cost of collection fee if you do not pay the amount you owe
Line 2: Multiply Step 3, Line 1 by 6.25% (.0625).
within 30 days of the date printed on an assessment. For more
information, see Publication 103, Penalties and Interest for Illinois
Line 3: Write the amount of tax paid to another state and the name
of the state on the line provided. We will allow credit only if the tax
Taxes. To receive a copy of this publication, visit our web site at
previously paid was properly due and separately stated on the proof
tax.illinois.gov or call us at 1 800 356-6302.
of tax payment. Attach proof of both the purchase price and the
amount of tax you previously paid to another state.
Line 5: Write the total amount you have paid. This fi gure includes
the amount you paid with your original Form RUT-75, the amount
you paid with any subsequent amended returns, and any
assessment payments you have made. Be sure to reduce the
total amount paid by any refund of tax you have received for this
transaction.
Line 6: If Line 5 is greater than Column B, Line 4, subtract Column
B, Line 4 from Line 5 and write the difference on Line 6. This is the
amount you have overpaid.
Line 7: If Line 5 is less than Column B, Line 4, subtract Line 5 from
Column B, Line 4 and write the difference on Line 7. This is the
amount you have underpaid. Please pay this amount when you fi le
this return. We will bill you for any additional tax, penalty, and interest
that we calculate is due.
Please write the amount you are paying on the line provided in the
“Read this information fi rst” section on the front of the return.
RUT-75-X (R-9/10)
Page 4 of 4
Page of 4