RUT-50-X Instructions

You must file Form RUT-50-X, Amended Private Party Vehicle Tax Transaction Return, if you have previously filed Form RUT‑50, Private Party Vehicle Use Tax Transaction, and

• you want to correct your return, either to pay more tax or to request a refund for overpaid tax (do not file Form RUT-50-X for amounts of less than $1); or
• you are making corrections to nonfinancial information on your return.

The period for which you can claim a credit for an overpayment of Private Party Vehicle Use Tax depends on when you file your RUT-50-X. If you file this amended return between January 1 and June 30 of this year, you may file a claim for tax overpaid during the current year and previous 36 months. Beginning July 1, you may file a claim for tax overpaid during the current year and previous 30 months.

There is no deadline for making an additional payment; however, the longer you wait to pay, the more interest and, when applicable, penalty you will owe. For more information about penalties and interest, see Publication 103, Penalties and Interest for Illinois Taxes, which is available on our website at tax.illinois.gov.

Form RUT-50-X is available on our website at tax.illinois.gov.

If you need help, call our Taxpayer Assistance Division weekdays between 8:00 a.m. and 5:00 p.m. at 800-732‑8866, 217-782-3336, or 800-544-5304 (TTY). You may also visit our website at tax.illinois.gov or scan the QR code provided. Language assistance services are available upon request and are free of charge.

If you have a specific question about an amended return you have filed, call us at 217-785-6606.

Lines 1 through 4: Enter the PV number from your original RUT-50. Also enter your name, the co-owner’s name, if applicable, and the original title or registration address. Enter this information as it appears on your original Form RUT-50.

Line 5: Enter your current mailing address if this address is different from the address that appears on your original Form RUT-50.

Line 6: If you entered an updated mailing address on Line 5, enter the county where this address is located.

Line 1: Vehicle returned and deal cancelled — Attach proof, such as a signed statement from the seller, indicating that the sale was cancelled and that the item is in the seller’s possession.

Line 2: There is an error in the original vehicle description — Enter the correct year, make, model, odometer reading, or VIN.

Line 3a: Purchased by an exempt organization with an active Illinois Department of Revenue (IDOR) exemption number.

Line 3c: Rolling stock item for hire to haul persons or commodities in interstate commerce — See Form RUT-7, Rolling Stock Certification for Motor Vehicles and Trailers (and Repair and Replacement Parts) Purchased on or after August 24, 2017, RUT-7-A, Rolling Stock Certification for Aircraft, Watercraft, Limousines, and Rail Carrier Items, and their instructions for more information.

Line 3d: You were an out-of-State resident who used the vehicle, which was titled and registered in your name, in another state for at least three months. Enter the original purchase date.

Line 4b: Transferred due to the organization, reorganization, dissolution, or partial liquidation of business — Beneficial ownership is not changing.

Line 6: Incorrect amount of Illinois Private Party Vehicle Use Tax due — Enter the purchase price in the space provided. Attach a copy of the proof of purchase, bill of sale, or fair market value. The “purchase price” is the value given for a motor vehicle and may be in the form of money, credit, property, or service. When there is no stated purchase price, such as a gift or even trade, fair market value should be used. You can obtain a fair market value from a licensed dealer.

Line 7: Incorrect amount of municipal or county private party vehicle use tax due.

Line 8: Mark if 1 through 7 do not apply. Please explain the reason you are correcting your original return on the lines provided. Attach additional sheets if necessary.

Drop amounts less than 50 cents, and increase amounts of 50 cents or more to the next higher dollar.

If you calculated penalty and interest on this transaction previously or if you were assessed penalty and interest on this transaction previously, we will take those figures into account when we compute your amended return.

Lines 1 through 6: Enter the figures from your most recent return. These figures may be from your original Form RUT-50, or from a previously filed Form RUT-50-X.

Lines 1 through 6: Enter the corrected figures. If there is no change from Column A, enter the figures from Column A. If you have an amount entered in Column A 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.

Line1: Use the tables below to determine the Illinois Private Party Vehicle Use Tax due.

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.

Lines 2 and 3: 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, available for download at tax.illinois.gov.

Line 5: Enter 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 previously paid was properly due and separately stated on the proof of tax payment. Attach proof of both the purchase price and the amount of tax you previously paid to another state.

Line 7: Enter the total amount you have paid. This figure includes the amount you paid with your original Form RUT-50, 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 8: If Line 7 is greater than Column B, Line 6, subtract Column B, Line 6 from Line 7 and enter the amount on Line 8. This is the amount you have overpaid.

Line 9: If Line 7 is less than Column B, Line 6, subtract Line 7 from Column B, Line 6 and enter the amount on Line 9. This is the amount you have underpaid. Please pay this amount when you file this return. We will bill you for any additional tax, penalty, and interest that we calculate is due.

Please enter the amount you are paying on the line provided in the “Read this information first” section on the front of the return.

We cannot process this form until it is signed by the owner, officer, or other person authorized to sign the original return.

If, on this amended return, you are increasing the amount of tax due, we will bill you for any additional penalty and interest that we calculate is due.

If, on this amended return, you are reducing the amount of tax due, we will recalculate any penalty and interest that is due and include the recomputed amounts in determining the amount you have overpaid.

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 an assessment. For more information, see Publication 103, Penalties and Interest for Illinois Taxes, available on our website at tax.illinois.gov.

RUT-50-X Instructions (R-09/26)