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Who must file Form RUT-50 and when must the form be filed?

Form RUT-50, Private Party Vehicle Use Tax Transaction, must be filed by an individual or business entity titling a motor vehicle in Illinois when the individual or business entity:

  • acquired a motor vehicle by purchase, gift, or transfer from a private party either within or outside Illinois; or
  • moved to Illinois with a motor vehicle the individual or business entity owns that was originally acquired by purchase, gift, or transfer from a private party.

 Form RUT-50 is due within 30 days from the date the vehicle was acquired by purchase, gift, or transfer, or within 30 days of bringing it into Illinois if acquired outside of Illinois. For more information about reporting the tax due, see the instructions to Form RUT-50 or 86 Ill. Adm. Code Part 151.

To correct a previously filed Form RUT-50, complete and file Form RUT-50-X, Amended Private Party Vehicle Use Tax Transaction Return.

Note: 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 with Form RUT-50.

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.