RUT-50, Private Party Vehicle Use Tax Transaction Instructions

Enter the purchaser’s name, phone number, driver’s license number, Social Security number (SSN) or Federal Employer Identification Number (FEIN) (whichever is applicable), and the address exactly as it appears on the Illinois title or registration application. This address must be the actual physical address of the party who will be using the item in Illinois. Do not use a post office box number. 

Enter the seller’s name, phone number, and address.

Enter the purchase price, odometer reading, vehicle identification number (VIN), year, make, and model of the vehicle.

1 Exemption — Mark the appropriate box and enter“$0” on Step 6, Lines 1, 2 and 3.

1a) Charitable, religious, educational, or governmental organization with an active Illinois Department of Revenue exemption number.

1b) Farm machinery or equipment used primarily in production agriculture (excluding motor vehicles required to be registered under the Illinois Vehicle Code); or a ready-mix concrete truck used in manufacturing tangible personal property for sale.

1c) Rolling stock item for hire to haul persons or commodities in interstate commerce. See Forms RUT-7, RUT-7-A, and their instructions for more information on claiming the rolling stock exemption.

1d) You were an out-of-State resident who used the item outside of Illinois for at least 3 months. You must surrender the out-of-State title, registration or other proof of the item’s use when you apply for an Illinois title. You cannot claim this exemption if you are a leasing company, lessee, business relocating into Illinois, an individual who used the item outside of Illinois for less than three months, or military person whose home of record is Illinois.

2 Exception — Mark the appropriate box and enter“$15” on Step 6, Line 1.

2a) Estate gift for beneficiary (not surviving spouse).

2b) Transferred due to the organization, reorganization, dissolution, or partial liquidation of business. Beneficial ownership is not changing.

2c) Transferred or purchased from a spouse, parent, brother, sister, or child (including adopted children). Spouses include parties in a civil union. Step-relation, in-law, and grandparent/grandchild relationships do not qualify.

3 Motorcycle or ATV — Enter“$25” on Step 6, Line 1.

Includes motorcycle, motor-driven cycle, three or four-wheel all-terrain vehicle (ATV), or motorized pedalcycle. 

Table A: If the purchase price or fair market value is less than $15,000, you must use Table A to determine your Illinois tax due.

Table B: If the purchase price or fair market value is $15,000 or more, you must use Table B to determine your Illinois tax due. 

Note: For electronic filers using MyTax Illinois, the tax due will be calculated for you.

Enter your Illinois Private Party Vehicle Use Tax due, as determined in Step 4 or Step 5.

If your address for vehicle registration or titling is within a local government that imposes a private party vehicle use tax, see RUT-6, Form RUT-50 Reference Guide.

Note: For electronic filers using MyTax Illinois, the tax due will be calculated for you.

Credit is allowed only if proof of tax paid is attached and the tax is separately stated.

For paper filers, make remittance payable to “Illinois Department of Revenue”. For electronic filers using MyTax Illinois, payments must be made electronically when you submit your form.

Note: You owe a late filing penalty if you do not file a processable return by the due date, a late payment penalty if you do not pay the amount you owe by the original due date of the return, a bad check 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 within 30 days of the date printed on a bill that we send you. For more information, see Publication 103, Penalties and Interest for Illinois Taxes.

After verifying all information entered on the return is correct, you must sign the return.

For paper filers, the purchaser and co-owner (if applicable) must sign Form RUT-50. Send your return and required attachments with your Illinois Secretary of State application and fees for registration to:

OFFICE OF THE ILLINOIS SECRETARY OF STATE 

VEHICLE SERVICES DEPARTMENT

HOWLETT BLDG

SPRINGFIELD IL 62756

Note: Keep a copy for your records.

For electronic filers using MyTax Illinois, enter your name and Social Security number to attest to the validity of the return. Enter your email address and confirm it to verify the request. This information will act as your signature. Do not mail the printable confirmation page to the Illinois Department of Revenue or the Illinois Secretary of State. This could cause processing delays.

Reminder: A copy of the completed return filed through MyTax Illinois must be printed and provided to the Illinois Secretary of State to complete the title and registration process.

Use the tables below to determine the Illinois Private Party Vehicle Use Tax due. 

Table A Use this table if you marked Step 5, Table A.

Table B Use this table if you marked Step 5, Table B.