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Form RUT-75, Aircraft/Watercraft Use Tax Transaction Return

Form RUT-75 can be filed electronically using MyTax Illinois. The following is required:

  • An individual must enter first and last name, social security number (SSN), and the Adjusted Gross Income (AGI) from the prior year IL-1040, Individual Income Tax Return. A business must enter the business name and federal identification number (FEIN). The information entered must match with IDOR's records to proceed with this filing method. 
  • Copies of the purchase agreement or invoice, FAA bill of sale (aircraft), bill of sale (watercraft), proof of tax paid, and other documentation, if applicable.
  • Electronic payment (in full) from a checking or savings account. This requires entry of the bank account type, account number, and routing number. 

After filing Form RUT-75 electronically, allow one business day for processing before applying for your aircraft or watercraft registration. 

Note: Filing electronically is the preferred method as it can reduce processing time. Payment requests submitted in MyTax Illinois may take three to five business days to process.

A paper Form RUT-75 may also be obtained when you license and title your aircraft or watercraft at the appropriate state agency, i.e., the Illinois Department of Transportation (for aircraft) or the Illinois Department of Natural Resources (for watercraft). Do not make copies of the form prior to completing. This form has a unique transaction number that should not be duplicated. Doing so could delay processing.

See Form RUT-75 Instructions for more information.

To determine the amount of tax due, refer to the Use Tax Rates chart.

If you are not filing electronically and need to obtain a paper copy of the form prior to registering the item, submit a request for a return using our Forms Ordering page or call our 24-hour Forms Order Line at 1 800 356-6302. Include in your request your name and mailing address and the type of form you are requesting. Note that we cannot email or fax you the requested form. Instead, we will complete your request via the U.S. Postal Service.