Official Illinois Reg 10 Form in PDF Open Editor

Official Illinois Reg 10 Form in PDF

The Illinois Reg 10 form is an application used by individuals and businesses to become self-assessors of the Gas Use Tax for natural gas purchased from outside Illinois. By completing this form, purchasers take on the responsibility of reporting and paying the tax directly to the Illinois Department of Revenue, rather than through their suppliers. This process is essential for those who do not qualify for any exemptions related to the Gas Use Tax.

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The Illinois REG-10 form serves as an essential application for individuals and businesses that purchase natural gas from outside Illinois for use within the state. Designed for those who opt to self-assess their Gas Use Tax, this form allows purchasers to report and pay the tax directly to the Illinois Department of Revenue instead of through their suppliers. Upon successful submission of the REG-10, applicants receive a certificate of registration, which acts as proof of their responsibility for tax reporting and payment. It is important to note that certain exemptions apply, such as for businesses located in enterprise zones or governmental entities engaged in charitable, religious, or educational activities. If an applicant is exempt from the Gas Use Tax, they should complete a different form, the RG-61, instead. To maintain accurate records, individuals and businesses must submit a new REG-10 every five years or whenever their information changes. This process ensures compliance and helps avoid potential penalties, making it crucial for all parties involved to understand the requirements and implications of the REG-10 form.

Frequently Asked Questions

What is the Illinois REG-10 form used for?

The Illinois REG-10 form is an application for individuals or businesses that purchase natural gas from outside of Illinois for use within the state. By completing this form, you can choose to become a self-assessor of the Gas Use Tax. This means you will report and pay the Gas Use Tax directly to the Illinois Department of Revenue instead of paying it through your supplier. This form is essential for those who are not exempt from the Gas Use Tax and want to ensure compliance with state regulations.

Who needs to complete the REG-10 form?

How often should I submit the REG-10 form?

What happens after I submit the REG-10 form?

Where do I send my completed REG-10 form?

Form Specifications

Fact Name Details
Purpose of REG-10 The REG-10 form is used by individuals and businesses in Illinois to apply for self-assessing status for the Gas Use Tax on natural gas purchased from outside the state.
Governing Laws This form is authorized under the Gas Revenue Tax and Gas Use Tax Acts, which outline the requirements for reporting and paying the Gas Use Tax.
Exemption Criteria Certain purchasers may be exempt from the Gas Use Tax if they use natural gas for specific purposes, such as in enterprise zones, by governmental bodies, or in the production of energy.
Registration Process Upon submitting the completed REG-10 form, the Illinois Department of Revenue will issue a certificate of registration to the applicant, confirming their responsibility for the Gas Use Tax.
Updating Information If any information provided on the REG-10 form changes, a new form must be completed. Additionally, the form should be resubmitted every five years to maintain current records.
Contact Information For questions regarding the REG-10 form, individuals can contact the Illinois Department of Revenue at 217-524-5406 or 217-785-6602 during business hours.

Common mistakes

  1. Not reading the instructions carefully: Many individuals rush through the form without fully understanding the requirements. This can lead to errors that may delay processing.

  2. Incorrectly identifying the purchaser: Individuals often fail to provide accurate personal or business information, such as the name or address. This mistake can complicate the registration process.

  3. Missing Social Security or Tax Identification numbers: Omitting these critical identifiers can result in the application being rejected. Ensure that all numbers are accurate and complete.

  4. Not updating information: If any details change after submitting the form, individuals must complete a new REG-10. Failing to do so may lead to compliance issues.

  5. Ignoring the exemption criteria: Some applicants mistakenly believe they qualify for exemptions without proper documentation. Verify eligibility before proceeding with the REG-10.

  6. Inaccurate business information: Businesses must provide correct Illinois Business Tax and Federal Employer Identification numbers. Errors here can cause significant delays.

  7. Not providing delivering supplier information: Leaving out supplier names can hinder the processing of the application. Ensure all necessary suppliers are listed accurately.

  8. Failure to sign the application: Some individuals forget to sign the form. An unsigned application is considered incomplete and will not be processed.

  9. Not mailing to the correct address: Sending the form to the wrong address can lead to lost applications. Always double-check the mailing address provided in the instructions.

Form Preview

Illinois Department of Revenue

REG-10 GasUseTax

Self-Assessing Purchaser Application

Step 1: Read this information first

Station 265

If you purchase natural gas from outside of Illinois for use in Illinois (not for resale) you may choose to become a self-assessor of Gas Use Tax unless you are exempt from Gas Use Tax(See below.). A registered self-assessing purchasermust report and pay the Gas Use Tax directly to us rather than to their supplier. After we process your completed Form REG-10, we will issue you a certificate of registration for you to provide to your supplier. Your certificate of registration is proof that you will be responsible for reporting and paying of the Gas Use Tax. If later, any information you provide below should change, you must complete a new Form REG-10. If no changes are needed, you should submit a new Form REG-10 every five years to keep records current. If you have any questions, call us weekdays between 8:00 a.m. and 4:30 p.m. at 217 524-5406 or 217 785-6602.

To be exempt, you must purchase natural gas from outside of Illinois that will be used in Illinois

by a business located in an enterprise zone;

by a governmental body or entity organized and operated exclusively for charitable religious, or educational purposes;

in the production of electric energy;

in a petroleum refinery operation;

in liquefaction and fractionation processes that produce value added natural gas by-products for resale; or

in the production of anhydrous ammonia and nitrogen fertilizer for resale.

Do not completeFormREG-10ifyouareexemptfromGasUseTax.YoumustcompleteFormRG-61,GasUseTaxExemption Certificate.

Step 2: Identify yourself - Individuals only

1

Name:______________________________________________

3

Address:____________________________________________

2

Social Security number: ___ ___ ___ - ___ ___ -___ ___ ___ ___

 

___________________________________________________

 

 

 

 

 

City

State

ZIP

 

 

 

 

 

_____________________

(_____)_____-______________

 

 

 

 

 

County

Telephone number

 

 

 

 

Step3: Identify your business - Businesses only

 

 

Note: If you are already registered for Gas Revenue Tax,you do not need to complete this application:

 

4

Name:______________________________________________

7

IllinoisBusinessTaxno.:

___ ___ ___ ___ - ___ ___ ___ ___

5

Corporate name:______________________________________

8

FederalEmployerIdentificationno.: __ __-__ __ __ __ __ __ __

6

Address: ____________________________________________

 

 

 

 

 

Number and street

 

 

 

 

 

 

 

___________________________________________________

 

 

 

 

 

City

State

ZIP

 

 

 

 

 

_____________________

(_____)_____-______________

 

 

 

 

 

County

Telephone number

 

 

 

 

 

Step 4: Identify your delivering supplier(s)

If you need to identify more than provided for, attach additional sheet(s).

9 ___________________________________________________

___________________________________________________

Name

Name

___________________________________________________

___________________________________________________

Name

Name

___________________________________________________

___________________________________________________

Name

Name

Step 5: Complete and sign below

Check here to acknowledge that no exemption listedin Step 1 applies to you or your business or organization.

Underpenaltiesofperjury,IstatethatIhaveexaminedthisapplicationand,tothebestofmyknowledge,itistrue,correct,andcomplete.

_______________________________________________________

______________________________________________________

Signature

Date

Typed or printed name of person signing to the left

Mail your completed Form REG-10 to

 

 

REGISTRATION AND RETURNS PROCESSING

 

If you have any questions, call our Springfield office weekdays

ILLINOISDEPARTMENTOFREVENUE

 

between 8:00 a.m. and 4:30 p.m. at 217 524-5406 or 217 785-6602.

POBOX19019

 

 

SPRINGFIELD IL 62794-9019

 

 

REG-10(N-05/03)

ThisformisauthorizedbytheGasRevenueTax andGasUseTaxActs.DisclosureofthisinformationisREQUIRED.Failureto provide information could result in a penalty. Thisform has been approved by the Forms Management Center. IL-492-4354

Dos and Don'ts

When filling out the Illinois Reg 10 form, it's essential to follow specific guidelines to ensure a smooth application process. Here’s a list of things you should and shouldn’t do:

  • Do read all instructions carefully before starting the form.
  • Do provide accurate and complete information, including your Social Security number or Illinois Business Tax number.
  • Do check the box to confirm that no exemptions apply to you or your business.
  • Do submit a new Form REG-10 every five years to keep your records updated.
  • Do contact the Illinois Department of Revenue if you have questions about the form.
  • Don’t complete the REG-10 form if you are exempt from Gas Use Tax; instead, use Form RG-61.
  • Don’t leave any required fields blank; incomplete forms may delay processing.
  • Don’t submit the form without a signature, as it is essential for validation.
  • Don’t forget to keep a copy of the completed form for your records.
  • Don’t hesitate to ask for help if you’re unsure about any part of the form.

Documents used along the form

The Illinois REG-10 form serves as an essential document for individuals and businesses wishing to self-assess their Gas Use Tax obligations. However, it is often accompanied by other important forms that help clarify tax responsibilities and exemptions. Below are some of these commonly used forms and documents.

  • Form RG-61, Gas Use Tax Exemption Certificate: This form is necessary for individuals or businesses that qualify for exemptions from the Gas Use Tax. It allows them to certify that their purchase of natural gas is exempt based on specific criteria outlined by the state.
  • Form IL-2848, Power of Attorney: If someone wishes to authorize another individual or entity to represent them before the Illinois Department of Revenue, this form is required. It grants the designated representative the authority to act on behalf of the taxpayer regarding tax matters.
  • Form ST-1, Sales and Use Tax Registration: For businesses that engage in selling goods or services in Illinois, this form is essential for registering to collect sales tax. It ensures compliance with state tax regulations and is often filed alongside the REG-10 form for comprehensive tax reporting.
  • Form IL-1040, Individual Income Tax Return: This form is used by individuals to report their income and calculate their state tax obligations. While not directly linked to the Gas Use Tax, it is important for individuals to understand their overall tax responsibilities in Illinois.

These forms and documents play a crucial role in ensuring compliance with Illinois tax laws. By understanding their purpose, individuals and businesses can navigate the complexities of tax obligations more effectively.

Misconceptions

Many people have misunderstandings about the Illinois REG-10 form. Here are four common misconceptions:

  • Misconception 1: Only large businesses need to file the REG-10 form.
  • This is not true. Any individual or business purchasing natural gas for use in Illinois, not for resale, can choose to be a self-assessor. It applies to both small and large entities.

  • Misconception 2: Once you register with the REG-10 form, you never have to do it again.
  • In reality, you must submit a new REG-10 form every five years to keep your records current. If any information changes before that period, a new form is required.

  • Misconception 3: The REG-10 form is only for businesses.
  • This is misleading. Individuals can also fill out the REG-10 form if they purchase natural gas for personal use in Illinois. The form is designed for both individuals and businesses.

  • Misconception 4: You can skip the REG-10 form if you think you might be exempt from the Gas Use Tax.
  • Actually, if you believe you are exempt, you should not complete the REG-10 form. Instead, you need to fill out Form RG-61, the Gas Use Tax Exemption Certificate. It’s important to choose the correct form based on your situation.