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Outline

The Illinois REG-10 form serves a crucial function for individuals and businesses that purchase natural gas from outside of Illinois for use within the state. This form allows purchasers to become self-assessors of the Gas Use Tax, enabling them to report and pay the tax directly to the Illinois Department of Revenue rather than through their suppliers. To initiate this process, applicants must provide essential information, including their name, address, and tax identification numbers. If a purchaser qualifies for an exemption from the Gas Use Tax, they should not complete the REG-10 form but instead use the RG-61 Gas Use Tax Exemption Certificate. Key exemptions include purchases made by businesses located in enterprise zones or governmental entities, as well as those used in specific operations like electric energy production and petroleum refining. Once the REG-10 form is processed, the applicant receives a certificate of registration, which serves as proof of their responsibility for tax reporting and payment. It is important to keep this information updated, requiring a new form submission every five years unless changes occur sooner. For any questions, the Illinois Department of Revenue offers assistance during business hours.

Sample - Illinois Reg 10 Form

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

Form Information

Fact Name Fact Description
Purpose of REG-10 The REG-10 form is used by individuals and businesses purchasing natural gas from outside Illinois for use within the state to register as self-assessors of the Gas Use Tax.
Exemption Criteria Certain entities, such as businesses in enterprise zones or governmental bodies, may be exempt from the Gas Use Tax and should complete Form RG-61 instead.
Registration Process Upon submission and processing of the REG-10 form, a certificate of registration is issued, confirming the purchaser's responsibility for reporting and paying the Gas Use Tax.
Filing Frequency To maintain accurate records, a new REG-10 form should be submitted every five years, unless there are changes that require an immediate update.
Contact Information For assistance, individuals can contact the Illinois Department of Revenue weekdays from 8:00 a.m. to 4:30 p.m. at the provided phone numbers.
Governing Laws The REG-10 form is authorized under the Gas Revenue Tax and Gas Use Tax Acts, which outline the requirements and penalties for non-compliance.
Signature Requirement Applicants must sign the form, affirming that the information provided is accurate, under penalties of perjury.

Detailed Guide for Filling Out Illinois Reg 10

Completing the Illinois Reg 10 form is essential for those purchasing natural gas from outside Illinois for use within the state. Once the form is filled out and submitted, the Illinois Department of Revenue will process it and issue a certificate of registration. This certificate serves as proof of your responsibility for reporting and paying the Gas Use Tax. Ensure that all information is accurate, as any changes will require a new form submission.

  1. Read the instructions: Familiarize yourself with the information provided about the Gas Use Tax and exemptions.
  2. Identify yourself: For individuals, fill in your name, Social Security number, address, city, state, ZIP code, county, and telephone number.
  3. Identify your business: For businesses, provide the business name, corporate name, address, city, state, ZIP code, county, and telephone number. Include your Illinois Business Tax number and Federal Employer Identification number.
  4. Identify your delivering supplier(s): List the names of your gas suppliers. If you have more than four, attach additional sheets.
  5. Complete and sign: Acknowledge that no exemptions apply by checking the designated box. Sign and date the application, and print your name below your signature.
  6. Mail the form: Send the completed Form REG-10 to the address provided for Registration and Returns Processing at the Illinois Department of Revenue.

Obtain Answers on Illinois Reg 10

  1. What is the Illinois REG-10 form?

    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 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 to your supplier.

  2. Who needs to fill out the REG-10 form?

    If you purchase natural gas for your own use in Illinois and are not exempt from the Gas Use Tax, you need to complete the REG-10 form. If your business is located in an enterprise zone or if you are a governmental or charitable organization, you may be exempt and should use the RG-61 form instead.

  3. How often do I need to submit the REG-10 form?

    You must submit a new REG-10 form every five years to keep your records current. If any information you provided changes before that five-year period is up, you need to fill out a new form immediately.

  4. What happens after I submit the REG-10 form?

    Once the Illinois Department of Revenue processes your completed REG-10 form, they will issue you a certificate of registration. This certificate serves as proof that you are responsible for reporting and paying the Gas Use Tax directly.

  5. What should I do if I am exempt from the Gas Use Tax?

    If you qualify for an exemption, do not complete the REG-10 form. Instead, you should fill out the RG-61 form, which is the Gas Use Tax Exemption Certificate. Make sure to review the exemption criteria to confirm your eligibility.

  6. How can I get help if I have questions about the REG-10 form?

    If you have any questions, you can contact the Illinois Department of Revenue. Their offices are available on weekdays from 8:00 a.m. to 4:30 p.m. You can reach them at 217-524-5406 or 217-785-6602 for assistance.

  7. What information do I need to provide on the REG-10 form?

    You will need to provide personal information such as your name, address, and Social Security number if you are an individual. If you are a business, you will need to include your business name, Illinois Business Tax number, and Federal Employer Identification number. Additionally, you must identify your delivering suppliers.

Common mistakes

Filling out the Illinois REG-10 form can be a straightforward process, but many people make common mistakes that can lead to delays or complications. One frequent error is failing to read the initial instructions thoroughly. This form requires specific information about your business or personal details, and skipping the instructions can result in incorrect submissions.

Another mistake is neglecting to provide accurate identifying information. Individuals must fill in their name, Social Security number, and address correctly. Similarly, businesses must ensure that their corporate name and Illinois Business Tax number are entered without errors. Even a small typo can cause significant issues down the line.

Many applicants also forget to include their delivering supplier information. If you purchase gas from multiple suppliers, it’s essential to list all of them. Not doing so may lead to confusion regarding where the gas is sourced from, which could complicate tax assessments.

People often overlook the requirement to acknowledge exemptions. If you or your business is exempt from the Gas Use Tax, you should not complete the REG-10 form. Instead, the appropriate Form RG-61 must be filled out. Ignoring this step can lead to unnecessary complications and delays in processing.

Another common error is failing to sign and date the application. The signature is a crucial part of the form, as it verifies the information provided is accurate and complete. Without a signature, the form is incomplete and cannot be processed.

Additionally, applicants sometimes forget to keep their registration current. After submitting the REG-10 form, it’s necessary to submit a new application every five years to ensure that all records remain up-to-date. Failing to do this can lead to lapses in compliance.

Lastly, many individuals do not reach out for help when needed. The Illinois Department of Revenue provides contact numbers for assistance. If there are any uncertainties while filling out the form, it is wise to seek clarification rather than risk submitting incorrect information.

Documents used along the form

The Illinois REG-10 form is essential for individuals and businesses that purchase natural gas from outside Illinois for use within the state. By becoming a self-assessor of the Gas Use Tax, you take on the responsibility of reporting and paying this tax directly to the Illinois Department of Revenue. However, there are other forms and documents that often accompany the REG-10 to ensure compliance and proper documentation. Here’s a brief overview of four such documents.

  • Form RG-61: Gas Use Tax Exemption Certificate - This form is used by individuals or businesses that qualify for exemptions from the Gas Use Tax. If you purchase natural gas for specific purposes, such as for a governmental body or in the production of electric energy, you must complete this form to document your exempt status.
  • Form ST-1: Sales and Use Tax Registration - If you are a business that sells goods or services, this form registers you for collecting sales tax. While it’s not directly related to the Gas Use Tax, it may be necessary if your business activities involve taxable sales.
  • Form IL-941: Illinois Withholding Income Tax Return - If you have employees, this form is essential for reporting and paying state income tax withheld from their wages. Keeping accurate payroll records is vital for compliance with state tax laws.
  • Form IL-1040: Individual Income Tax Return - This form is used by individuals to report their income and calculate their state income tax liability. If you are a self-assessing purchaser, ensuring your overall tax obligations are met is crucial.

Understanding these forms and their purposes can help you navigate the tax landscape more effectively. Each document plays a role in ensuring compliance with Illinois tax regulations, providing clarity and peace of mind as you manage your business or personal finances. Always consider consulting with a tax professional if you have specific questions or unique circumstances regarding your tax obligations.

Similar forms

The Illinois REG-10 form is essential for individuals and businesses purchasing natural gas from outside of Illinois for use within the state. This form allows them to self-assess and pay the Gas Use Tax directly to the Illinois Department of Revenue. Several other documents share similarities with the REG-10 form in terms of purpose, process, or information required. Below is a list of eight documents that are similar to the Illinois REG-10 form:

  • Form RG-61: Gas Use Tax Exemption Certificate - This document is used by purchasers who are exempt from the Gas Use Tax. Like the REG-10, it requires detailed information about the purchaser and the nature of the exemption.
  • Form ST-1: Sales Tax Registration - This form is for businesses that need to register for collecting sales tax. Both forms require identification of the business and the nature of the goods or services being purchased.
  • Form CRT-1: Corporate Tax Registration - Similar to REG-10, this form is used for registering a corporation for tax purposes. It collects basic business information and requires a signature under penalty of perjury.
  • Form IL-1040: Individual Income Tax Return - This form is used by individuals to report income and calculate tax liability. Both forms require personal identification information and have specific submission guidelines.
  • Form IL-1120: Corporation Income and Replacement Tax Return - This document is for corporations to report their income. Like the REG-10, it necessitates detailed business information and compliance with state tax laws.
  • Form IL-501: Employee’s Withholding Allowance Certificate - This form is used by employees to determine the amount of state income tax to withhold from their paychecks. It also requires personal information and is essential for tax compliance.
  • Form IL-941: Illinois Withholding Income Tax Return - This form is for employers to report and pay withheld income taxes. Similar to REG-10, it involves regular reporting and payment obligations to the state.
  • Form BTR-1: Business Tax Registration - This form is for businesses to register for various business taxes. It shares the need for identification and tax-related information, paralleling the REG-10's objectives.

Understanding these forms and their similarities can help ensure compliance with state tax regulations. It is crucial to complete the appropriate forms accurately and submit them on time to avoid penalties.

Dos and Don'ts

Filling out the Illinois REG-10 form can seem daunting, but following some simple guidelines can make the process smoother. Here’s a list of things you should and shouldn’t do to ensure your application is completed correctly.

  • Do read all instructions carefully before starting the form.
  • Do provide accurate and complete information in all required fields.
  • Do check the form for any changes in your information every five years.
  • Do ensure you are not exempt from Gas Use Tax before completing the form.
  • Don't submit the REG-10 if you are exempt; use Form RG-61 instead.
  • Don't forget to sign and date the form before mailing it in.

By adhering to these guidelines, you can help ensure that your application is processed without unnecessary delays. If you have questions, don’t hesitate to reach out to the Illinois Department of Revenue for assistance.

Misconceptions

There are many misunderstandings about the Illinois REG-10 form. Here are some common misconceptions, along with clarifications:

  • Only large businesses need to file REG-10. This is not true. Any individual or business purchasing natural gas from outside Illinois for use in the state can apply.
  • Filing the REG-10 means I have to pay more tax. Not necessarily. It allows you to report and pay the Gas Use Tax directly, which can simplify your tax obligations.
  • If I am exempt from Gas Use Tax, I still need to file REG-10. No, if you are exempt, you should complete Form RG-61 instead.
  • I only need to file REG-10 once. Actually, you must submit a new form every five years or whenever your information changes.
  • The REG-10 form is only for residential users. This is a misconception. Both individuals and businesses can use the form.
  • Once I file REG-10, I can’t change my information. You can update your information by submitting a new form whenever necessary.
  • My supplier handles all tax payments, so I don’t need REG-10. If you choose to be a self-assessor, you are responsible for reporting and paying the tax directly.
  • Filing REG-10 is a complicated process. The form is straightforward. Just follow the steps outlined, and you can complete it easily.
  • I can submit REG-10 anytime. It’s best to submit it as soon as you start purchasing natural gas for use in Illinois to avoid any issues.

Understanding these points can help you navigate the process more smoothly and ensure compliance with Illinois tax regulations.

Key takeaways

When filling out and using the Illinois Reg 10 form, keep these key takeaways in mind:

  • Eligibility: Only individuals or businesses purchasing natural gas from outside Illinois for use in Illinois should complete this form. If you qualify for an exemption, use Form RG-61 instead.
  • Self-Assessment: By completing Form REG-10, you become a self-assessing purchaser. This means you will report and pay the Gas Use Tax directly to the Illinois Department of Revenue.
  • Certificate of Registration: After processing your form, the department will issue a certificate of registration. This certificate serves as proof of your responsibility for reporting and paying the Gas Use Tax.
  • Updates Required: If any information you provided changes, you must submit a new Form REG-10. Additionally, you should submit a new form every five years to keep your records current.
  • Contact Information: If you have questions while completing the form, you can call the Illinois Department of Revenue on weekdays from 8:00 a.m. to 4:30 p.m. at either 217-524-5406 or 217-785-6602.
  • Signature Requirement: Ensure that the form is signed and dated. Under penalties of perjury, you must confirm that the information provided is true and complete.