Illinois Department of Revenue

RUT-75 Instructions for Aircraft/Watercraft Use

Tax Transaction Return

General Information

Who must le Form RUT-75?

If you acquire an aircraft or watercraft by gift, donation, transfer, or non-retail purchase, you must le Form RUT-75, Aircraft/

Watercraft Use Tax Transaction Return.

“Aircraft” includes airplanes, helicopters, hot-air balloons, ultra lights, gliders, blimps, dirigibles, seaplanes, and anything else

dened as aircraft in Section 3 of the Illinois Aeronautics Act.

purchase.”

Note: For these instructions, “item” refers to both aircraft and watercraft as dened above.

What if I purchase from a dealer or leasing company?

Do not use Form RUT-75 if you acquired the item from an Illinois dealer or leasing company. If you acquired the item from an

Illinois dealer or leasing company, the Illinois dealer or leasing company must le Form ST-556, Sales Tax Transaction Return.

If you acquired the item from an unregistered out-of-state dealer, lending institution, or leasing company selling at retail, you

must le Form RUT-25, Vehicle Use Tax Transaction Return.

When is Form RUT-75 due?

Form RUT-75 is due within 30 days from the date of acquiring the aircraft or watercraft if acquired in Illinois or within 30 days of

bringing the aircraft or watercraft into Illinois if acquired outside Illinois. You must pay the tax or submit proof of tax payment or

or 1 800 544-5304 (TTY).

Language assistance services are available upon request and are free of charge.

Specic Instructions

Step 1 — Purchaser or new owner information

Line 3: This is the address as it will appear on the Illinois registration.

Line 5: Social Security number or federal employer identication number (FEIN).

Line 6: Watercraft only - Check if reporting a transfer between immediate family members. If our review indicates that the

primary reason for transfer was to avoid payment of tax, we will bill you for applicable tax, penalties, and interest.

Step 3 — Item information

Line 4: Date purchaser (not the seller) acquired the item.

Printed by authority of the state of Illinois —

Web only, One copy

b Rolling stock item for hire to haul persons or commodities in interstate commerce. Aircraft - provide FAA certicate of

authority number.

f Watercraft only - not required to be numbered under the Boat Registration and Safety Act and

• will not be used upon Illinois waters for more than 30 days in any calendar year; or

• regardless of time used upon Illinois waters, is either:

- owned by the United States, a State, or subdivision thereof; and used solely for ocial purposes and clearly

identiable; or

- used exclusively as a ship’s lifeboat.

an aircraft or watercraft, enter the share’s purchase price or fair market value. For watercraft, purchase price is dened as the

reasonable consideration paid for the watercraft received in money, cash, credits, property, services, etc., and including the

value of any motor sold with, or in conjunction with, the watercraft. When there is no stated purchase price, such as a gift or

trade, tax is imposed on the fair market value on the date the watercraft or the share of the watercraft was acquired or the date

the watercraft was brought into Illinois, whichever is later. IDOR may utilize contracted vendors to determine the validity of the

purchase price stated on your return.

In the case of a watercraft transfer between immediate family members (i.e., a spouse, parent, brother, sister, or child),

reasonable consideration ordinarily means the consideration paid, unless it appears that the primary motivation of the transfer

was the avoidance of tax. Enter this purchase price on Line 1. In the case of gifts between immediate family members, no tax

is due unless it appears that the primary motivation of the transfer was the avoidance of tax. If our review questions the amount

Department of Revenue” and attach it to Form RUT-75.

You owe a late ling penalty if you do not le 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

nancial 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, available on our

website at tax.illinois.gov.

Step 6 — Sign here

The purchaser and co-owner (if applicable) must sign Form RUT-75. Send your return and required attachments with your

application and fees for registration to the appropriate address below.

Aircraft:

DEPARTMENT OF NATURAL RESOURCES

PO BOX 19226

SPRINGFIELD, IL 62794-9226

RUT-75 Instructions (R-01/24) Page 2 of 2