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.
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.
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?
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.
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.
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.
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.
Ignoring the exemption criteria: Some applicants mistakenly believe they qualify for exemptions without proper documentation. Verify eligibility before proceeding with the REG-10.
Inaccurate business information: Businesses must provide correct Illinois Business Tax and Federal Employer Identification numbers. Errors here can cause significant delays.
Not providing delivering supplier information: Leaving out supplier names can hinder the processing of the application. Ensure all necessary suppliers are listed accurately.
Failure to sign the application: Some individuals forget to sign the form. An unsigned application is considered incomplete and will not be processed.
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.
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
7
IllinoisBusinessTaxno.:
___ ___ ___ ___ - ___ ___ ___ ___
5
Corporate name:______________________________________
8
FederalEmployerIdentificationno.: __ __-__ __ __ __ __ __ __
6
Address: ____________________________________________
Number and street
Step 4: Identify your delivering supplier(s)
If you need to identify more than provided for, attach additional sheet(s).
9 ___________________________________________________
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
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:
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.
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.
Many people have misunderstandings about the Illinois REG-10 form. Here are four common misconceptions:
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.
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.
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.
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.
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