RUT-50 — the flat tax Illinois charges on a private car sale.
Buy a car from a private seller in Illinois, or receive one as a gift, and you owe the Private Party Vehicle Use Tax, reported on Form RUT-50 within 30 days. It isn't a percentage. Under $15,000, the tax depends only on the car's age, from $465 for a car a year old or less down to $100 at 11 years or more. At $15,000 and above it steps up by price band. Buying from a spouse, parent, brother, sister or child? It's $15. Chicago and Cook County add their own. Here are the tables, the exceptions and worked examples.
Buying Privately in Illinois?
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Quick Answer
- What is form RUT-50?
- The Illinois Department of Revenue's Private Party Vehicle Use Tax Transaction return. You file it if you bought or received by gift or transfer a motor vehicle from a private party. It's due within 30 days of acquiring the vehicle in Illinois, or within 30 days of bringing it into Illinois if you acquired it elsewhere. The Secretary of State won't process the title and plates without it.
- How much is the RUT-50 tax?
- If the price (or fair market value) is under $15,000, Table A sets it by age: $465 for a car 1 year old or less, $290 at 3 years, $190 at 5, $115 at 10 and $100 at 11 or more. At $15,000 or more, Table B sets it by price: $850 for $15,000–$19,999.99, up to $10,100 at $1,000,000 or more.
- Do you pay RUT-50 tax on a car from family?
- $15 if it came from your spouse (including a civil-union partner), parent, brother, sister or child (including adopted children). The instructions say step-relations, in-laws and grandparents or grandchildren don't qualify; for them, the regular tables apply, using fair market value if there was no price. An estate gift to a beneficiary other than a surviving spouse is also $15.
Four steps through a RUT-50
Seven steps on the form; four decisions that set what you pay.
- 1Buyer, seller and the carSteps 1 to 3: names, your SSN or FEIN, the physical address on your title application, price, odometer and VIN.
- 2Exemption, exception or neitherStep 4: $0 for an exemption, $15 for close family or an estate gift, $25 for a motorcycle or ATV.
- 3Look up the taxStep 5: Table A by age under $15,000, Table B by price at $15,000 or more.
- 4Add local tax and fileStep 6: Chicago and Cook County on lines 2 and 3, then file on MyTax Illinois or on paper with your title application.
RUT-50 Table A: Price Under $15,000
The tax by vehicle age, from the RUT-50 instructions (R-04/26), read on 28 October 2026. Vehicle age = the year of the title application minus the vehicle's model year.
| Vehicle age | Illinois tax due |
|---|---|
| 1 year or less | $465 |
| 2 years | $365 |
| 3 years | $290 |
| 4 years | $240 |
| 5 years | $190 |
| 6 years | $165 |
| 7 years | $155 |
| 8 years | $140 |
| 9 years | $125 |
| 10 years | $115 |
| 11 years or more | $100 |
The instructions' own example: a 2023 model titled in 2026 is 3 years old, so it owes $290 if the price is under $15,000.
RUT-50 Table B: $15,000 or More
By purchase price or fair market value, regardless of age.
| Purchase price or fair market value | Illinois tax due |
|---|---|
| $15,000 to $19,999.99 | $850 |
| $20,000 to $24,999.99 | $1,100 |
| $25,000 to $29,999.99 | $1,350 |
| $30,000 to $49,999.99 | $1,600 |
| $50,000 to $99,999.99 | $2,600 |
| $100,000 to $999,999.99 | $5,100 |
| $1,000,000 or more | $10,100 |
Exceptions (close family, estate gifts to a beneficiary other than a surviving spouse, and business reorganizations where the beneficial owner doesn't change) pay $15; motorcycles and ATVs pay $25; exemptions pay $0.
Who Files, When, and on What Price
Anyone who bought, or acquired by gift or transfer, a motor vehicle from a private party files RUT-50. Bought from an unregistered out-of-state dealer, a lending institution, a leasing company or a retailer, or bought a passenger car from an unregistered Illinois lending institution or leasing company? That's Form RUT-25 instead. Mistakes on a filed RUT-50 are fixed with RUT-50-X, which has to be filed on paper because there's no electronic amended process.
The deadline is 30 days from acquiring the vehicle in Illinois, or 30 days from bringing it into Illinois. "Purchase price" means the value given for the car in money, credit, property or services. Trade-in allowances aren't allowed on a RUT-50. For a gift or an even trade, with no stated price, fair market value applies, and the instructions say you can get it from a licensed dealer. Attaching a copy of the bill of sale may prevent later notices.
You can file and pay on MyTax Illinois (payment must be made electronically when you submit), or through a provider in the Secretary of State's Electronic Registration and Title (ERT) program. If you file online, print the RUT-50 MyTax creates and give it to the Secretary of State with your title application; don't mail the confirmation page to either agency. Paper filers sign the return and send it, with payment to "Illinois Department of Revenue", along with the Secretary of State title application and fees to the Vehicle Services Department, Howlett Building, Springfield, IL 62756.
Late filing, late payment, a bounced check and an unpaid bill each carry their own penalty or fee (Publication 103). The Taxpayer Assistance Division answers weekdays 8:00 a.m. to 5:00 p.m. at 1 800 732-8866. The Department's vehicle use tax forms page lists the instructions and RUT-50-X as downloads, not a blank RUT-50.
RUT-50 at a Glance
The two tables, the exceptions and the local add-ons, on one card.
From the RUT-50 instructions (R-04/26) and RUT-6 (R-03/24), read on 28 October 2026.
Chicago and Cook County Add Their Own
If the address on your title application is in a municipality or county with its own private-party vehicle use tax, you pay that too: municipal tax on Step 6, line 2, county tax on line 3. RUT-6 (R-03/24), the Department's reference guide, lists two. Chicago: $80 for a car 3 years old or newer, $65 at 4 to 8 years, $50 at 9 to 14, nothing at 15 or older. Cook County: $225 at 3 years or newer, $175 at 4 to 8, $90 at 9 or older. A Chicago address is inside Cook County, so both apply.
Worked through: a 4-year-old car bought privately for $9,500 owes $240 to the state from Table A. At a Chicago address, that's $240 + $65 Chicago + $175 Cook County = $480. A 2-year-old car bought for $18,000 falls in Table B: $850 to the state, whatever its age.
Local amounts for the special cases
- Family exception, Chicago: $15 if the car is 14 years old or newer; nothing at 15 or older.
- Family exception, Cook County: $25
- Motorcycle or ATV, Chicago: $15 at any age.
- Motorcycle or ATV, Cook County: $90
The Tax Is Flat. The Car's History Isn't.
Table A charges the same on a clean car and a rebuilt one. Enter the VIN for a free preview of the title brands, salvage records and odometer readings on file.
Exemptions and Credits
Step 4, line 1 of the RUT-50 instructions (R-04/26): mark the box and enter $0 on Step 6. The last card is the Step 6 rule for tax paid elsewhere.
Exempt organizations
Charitable, religious, educational or governmental, with an active IDOR exemption number.
Farm and production equipment
Farm machinery used mainly in agriculture, or a ready-mix concrete truck used in manufacturing.
Interstate rolling stock
Hauling people or goods for hire in interstate commerce (see RUT-7).
Moving in after 3+ months
An out-of-state resident who used it outside Illinois at least 3 months.
Not exempt as movers
Leasing companies, lessees, relocating businesses, and military with an Illinois home of record.
Proof of tax paid elsewhere
Credit only with proof attached and the tax separately stated.
Buying From Close Family vs. Anyone Else
The relationship decides which line of Step 4 you use.
Spouse, parent, brother, sister, child
- $15 state tax, sale or gift.
- Includes civil-union partners and adopted children.
- Chicago $15 (under 15 years) and Cook $25 if you live there.
- Still filed within 30 days.
Anyone else, including in-laws and grandparents
- Table A by age under $15,000: $100 to $465.
- Table B by price from $15,000: $850 and up.
- A gift is taxed on fair market value.
- No trade-in allowance.
Step-relations, in-laws and grandparent or grandchild relationships don't qualify for the exception.
Related Checks and Guides
The other DMV form guides, and the Illinois pages they connect to.
Where These Facts Come From
From the Illinois Department of Revenue, read on 28 October 2026. The Illinois Secretary of State's site refused our requests, so this page covers the tax return, not the title application itself.
CarCheckerVIN is not affiliated with the Illinois Department of Revenue or the Illinois Secretary of State. This page is general information, not tax or legal advice.
RUT-50 — Frequently Asked Questions
What Illinois buyers ask most.
When is the RUT-50 due?+
Within 30 days of acquiring the vehicle if you acquired it in Illinois, or within 30 days of bringing it into Illinois if you acquired it elsewhere. Filing late adds penalties.
Can I file the RUT-50 online?+
Yes, on MyTax Illinois, paying electronically when you submit, or through an approved Electronic Registration and Title provider. Print the RUT-50 MyTax creates and give it to the Secretary of State with your title application; the Secretary of State can't process the title or plates without it.
Is the RUT-50 tax based on the price I paid?+
Under $15,000, no: Table A charges by the car's age only, so a $5,000 car and a $14,000 car of the same age owe the same. From $15,000 up, Table B charges by price band. Either way there's no trade-in deduction.
What do I owe on a car given to me by my grandmother?+
The regular tax, not the $15 exception: grandparent and grandchild relationships don't qualify. With no price, fair market value is used, which you can get from a licensed dealer, and Table A or B applies.
What's the RUT-50 tax on a motorcycle?+
$25 state tax for a motorcycle, motor-driven cycle, three- or four-wheel ATV or motorized pedalcycle. Chicago adds $15 and Cook County $90 if you live there.
I made a mistake on my RUT-50. How do I fix it?+
File RUT-50-X, Amended Private Party Vehicle Use Tax Transaction, to pay more, claim a refund, or correct non-financial details. Amended returns must be filed on paper.
Run the VIN Before You Pay the Use Tax
Enter any 17-character VIN for a free preview. The full report lists title brands, NMVTIS junk and salvage records, insurance total-loss records, odometer readings, and auction records with the damage the auction recorded and its photos.
CarCheckerVIN is an independent vehicle-history service and is not affiliated with the Illinois Department of Revenue or the Secretary of State. This guide summarizes the RUT-50 instructions and RUT-6 and is not tax or legal advice. Records in our reports reflect what was reported to our data providers. Our reports do not include police or repair-shop accident entries.
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