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What do I file if I am moving into Illinois with a vehicle I own that needs to be titled?
If you originally purchased your vehicle from a retailer (e.g., dealer, lending institution, leasing company), you must file Form RUT-25 when you bring the vehicle into Illinois. You should attach a copy of the bill of sale or other proof of the purchase price. If you are a nonresident individual moving into Illinois and had used the vehicle in another state for more than 3 months, no Illinois use tax is due, but you still must file Form RUT-25 to reflect that fact. Please note that the nonresident exemption applies only to nonresident individuals and does not apply to nonresident business entities relocating to Illinois. See 35 ILCS 105/3-70; 86 Ill. Adm. Code 150.315.
If you originally acquired your vehicle by purchase, gift, or transfer from an individual or other private party, you must file Form RUT-50 when you bring the vehicle into Illinois. If you are a nonresident individual moving into Illinois and had used the vehicle in another state for more than 3 months, no Illinois use tax is due, but you still must file Form RUT-50 to reflect that fact. Please note that the nonresident exemption applies only to nonresident individuals and does not apply to nonresident business entities relocating to Illinois. See 35 ILCS 105/3-70; 86 Ill. Adm. Code 150.315.
If you move into Illinois with a leased vehicle, please see "What do I file if I am moving into Illinois with a leased vehicle?"
Note: Military persons whose home address of record is in Illinois are considered residents of Illinois and do not qualify for the nonresident exemption.
Note: If you purchased a vehicle from a retailer outside of Illinois and used the vehicle outside of Illinois before bringing it to Illinois for use, the selling price is subject to a reasonable allowance for depreciation for the period of prior out-of-state use. 35 ILCS 105/3-10. Also, if you acquired the vehicle outside of Illinois and already paid a tax in another state on the sale, purchase, or use of the vehicle, credit is authorized under the Use Tax Act for taxes properly due and paid to the other state. 35 ILCS 105/3-55(d).
These forms are generally obtained when you license and title your vehicle at a local driver's license facility or currency exchange. Do not make copies of the forms prior to completing. These forms have unique transaction numbers that should not be duplicated. Doing so could delay processing.