Sample Form RUT-50 Vehicle Use Tax Transaction Return - Illinois

Sample Form RUT-50 Vehicle Use Tax Transaction Return - Illinois

What Is Form RUT-50?

Form RUT-50, Private Party Vehicle Use Tax Transaction Return, is a legal document completed by Illinois residents who purchased or acquired by transfer or gift a motor vehicle from a private party. This form notifies the authorities of the transaction that involved a motor vehicle and allows the individual to figure out the tax to pay to the Department of Revenue.

This form was released by the Illinois Department of Revenue. The latest version of the form was issued on , with all previous editions obsolete. File Form RUT-50 within thirty days from the date of acquiring the vehicle or bringing it into Illinois.

How to Get a RUT-50 Form?

At the moment, RUT-50 blank form is available only through official sources - usually, they are obtained at the state facility or at a currency exchange. However, you can download a Sample RUT-50 fillable form through the link below.


How to Fill Out RUT-50?

Provide the following details in the Illinois RUT-50 Form:

  1. Provide the purchaser's information - full name, physical address, daytime phone number, and social security number. You may add a federal employer identification number and the co-owner's name if they are applicable to your transaction;

  2. Identify the seller - indicate the name, address, and phone number of the previous owner;

  3. Describe the acquired vehicle - write down its year, make, model, and identification number;

  4. Figure out how much tax you need to pay by describing your transaction:

    • Tax is "$0":

      1. Purchase is exempt because the educational, governmental, charitable, or religious organization has an active exemption number. State that number;
      2. The vehicle is a farm implement, replacement vehicle, ready-mix concrete truck, or used for rolling stock. In the latter case, attach Form RUT-7, Rolling Stock Certification for Motor Vehicles and Trailers (and Repair and Replacement Parts) Purchased on or after August 24, 2017;
      3. You were not an Illinois resident and used the vehicle outside the state for at least three months. Add the purchase date;
      4. You are a surviving spouse, and the vehicle was an estate gift.
    • Tax is "$15":

      1. You are a beneficiary, and the vehicle was an estate gift;
      2. The vehicle is transferred in a business reorganization;
      3. You are a close relative of the seller or transferor. Indicate your relationship to the former owner.
    • Tax is "$25" if the vehicle is an ATV or a motorcycle. State the purchase price of the vehicle. To avoid future notices, attach a copy of the bill of sale or proof of purchase. If you do not know a purchase price or it was not stated, for instance, for a gift or even trade, use fair market value. You may obtain it from a licensed dealer.

  5. Calculate your tax by subtracting the amount calculated in the previous section from the credit for the tax you previously paid;

  6. Sign and date the form.

If you purchased a vehicle from an unregistered out-of-state dealer, retailer, lending institution or leasing company, you need to fill out Form RUT-25, Vehicle Use Tax Transaction Return (available at the offices of the Illinois Secretary of State, the Illinois Department of Transportation, or the Illinois Department of Natural Resources).

If you decide to lease a vehicle through an unregistered out-of-state retailer or dealer, complete Form RUT-25-LSE, Use Tax Return for Lease Transactions (available through the department only). When you buy an aircraft or watercraft from a private party, fill out Form RUT-75, Aircraft/Watercraft Use Tax Transaction Return (available through the department only).

Where to File RUT-50?

Once you complete Tax Form RUT-50, send the return along with necessary attachments, Illinois Secretary of State registration, and fee to the Office of the Illinois Secretary of State, Vehicle Services Department, Howlett Bldg, Springfield, Illinois 62756.

Keep a copy of the RUT-50 Form for your records.

Download Sample Form RUT-50 Vehicle Use Tax Transaction Return - Illinois

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