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How do I respond to a notice from IDOR that increases the private party tax due on a vehicle I purchased or was gifted?
If you purchased a motor vehicle from or were gifted a motor vehicle by a private party and received an assessment from the Illinois Department of Revenue for increased tax due based on the fair market value of the vehicle, respond to the notice with a signed copy of your bill of sale or a fair market value appraisal from a licensed dealer to support the tax originally remitted with your Form RUT-50, Private Party Vehicle Use Tax Transaction Return.
Form RUT-49, Vehicle Transaction Affidavit, is available to verify information reported or provide information not reported on Form RUT-50. This form can also be used in lieu of a bill of sale for Form RUT-50.
You may also complete and file Form RUT-50-X, Amended Private Party Vehicle Use Tax Transaction Return, or complete the IDOR-1-TRN, Return Correction Notice, that is issued when you receive an assessment on Form RUT-50 to make any necessary changes to information on your return.
See the instructions to Form RUT-50 for a list of exemptions and exceptions to the standard tax calculations on Form RUT-50. When marking an exemption or exception on Form RUT-50, ensure that the correct exemption or exception is clearly indicated/circled, and provide any supporting documentation you may have.