Form O-MF "Motor Vehicle Fuels Tax Return" - Connecticut

What Is Form O-MF?

This is a legal form that was released by the Connecticut Department of Revenue Services - a government authority operating within Connecticut. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on September 1, 2021;
  • The latest edition provided by the Connecticut Department of Revenue Services;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form O-MF by clicking the link below or browse more documents and templates provided by the Connecticut Department of Revenue Services.

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Download Form O-MF "Motor Vehicle Fuels Tax Return" - Connecticut

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Form O-MF
Department of Revenue Services
PO Box 5031
Motor Vehicle Fuels
Hartford CT 06104-5031
Tax Return
(Rev. 09/21)
OMF 1017W 01 9999
Return for period ending
u
M
M
-
D
D
-
Y
Y
Y
Y
Form O-MF can be filed and paid electronically using myconneCT at portal.ct.gov/DRS-myconneCT.
Taxpayer Name
Connecticut Tax Registration Number
u
Address (number and street), apartment number, PO Box
Federal Employee Identification Number (FEIN)
u
City, town, or post office
State
ZIP code
Due on or before
Please check if applicable
Amended return
u
Out of business
u
All Liquid Gallons
(Round off to the nearest gallon.)
1. Opening physical inventory: Must equal prior month’s closing inventory.
1.
u
2. Gallons purchased, state excise tax paid within Connecticut: Attach Form MF-R, Schedule 1.
2.
u
3. Gallons purchased, state excise tax unpaid within Connecticut: Attach Form MF-R, Schedule 2.
3.
u
4. Gallons imported direct to customers within Connecticut: Attach Form MF-R, Schedule 3.
4.
u
5. Gallons imported into Connecticut storage: Attach Form MF-R, Schedule 4.
5.
u
6. Gallons available for sale or use: Add Lines 1 through 5.
6.
u
7. Closing physical inventory: Include in-transit items.
u
7.
8. Total gallons to be accounted for: Subtract Line 7 from Line 6.
.
8.
u
9. Nontaxable sales and transfers to licensed distributors: Attach Form MF-D, Schedule 6.
9.
u
10. Sales and transfers out of Connecticut and sales in Connecticut for immediate export from
Connecticut: Attach Form MF-D, Schedule 7.
10.
u
11. Gallons sold to U.S. government tax exempt: Attach Form MF-D, Schedule 8.
11.
u
12. Gallons sold to state and local government tax exempt: Attach Form MF-D, Schedule 9.
12.
u
13. Gallons sold to farmers or other tax exempt entities, sale of aviation gas, and nontaxable uses:
Attach Form MF-D, Schedule 10.
.
13.
u
14. Gain or loss from inventory variation: Show gain as negative and deduct.
.
14.
u
15. Total nontaxable sales and uses: Add Lines 9 through 14.
.
15.
u
Visit us at portal.ct.gov/DRS for more information.
Form O-MF
Department of Revenue Services
PO Box 5031
Motor Vehicle Fuels
Hartford CT 06104-5031
Tax Return
(Rev. 09/21)
OMF 1017W 01 9999
Return for period ending
u
M
M
-
D
D
-
Y
Y
Y
Y
Form O-MF can be filed and paid electronically using myconneCT at portal.ct.gov/DRS-myconneCT.
Taxpayer Name
Connecticut Tax Registration Number
u
Address (number and street), apartment number, PO Box
Federal Employee Identification Number (FEIN)
u
City, town, or post office
State
ZIP code
Due on or before
Please check if applicable
Amended return
u
Out of business
u
All Liquid Gallons
(Round off to the nearest gallon.)
1. Opening physical inventory: Must equal prior month’s closing inventory.
1.
u
2. Gallons purchased, state excise tax paid within Connecticut: Attach Form MF-R, Schedule 1.
2.
u
3. Gallons purchased, state excise tax unpaid within Connecticut: Attach Form MF-R, Schedule 2.
3.
u
4. Gallons imported direct to customers within Connecticut: Attach Form MF-R, Schedule 3.
4.
u
5. Gallons imported into Connecticut storage: Attach Form MF-R, Schedule 4.
5.
u
6. Gallons available for sale or use: Add Lines 1 through 5.
6.
u
7. Closing physical inventory: Include in-transit items.
u
7.
8. Total gallons to be accounted for: Subtract Line 7 from Line 6.
.
8.
u
9. Nontaxable sales and transfers to licensed distributors: Attach Form MF-D, Schedule 6.
9.
u
10. Sales and transfers out of Connecticut and sales in Connecticut for immediate export from
Connecticut: Attach Form MF-D, Schedule 7.
10.
u
11. Gallons sold to U.S. government tax exempt: Attach Form MF-D, Schedule 8.
11.
u
12. Gallons sold to state and local government tax exempt: Attach Form MF-D, Schedule 9.
12.
u
13. Gallons sold to farmers or other tax exempt entities, sale of aviation gas, and nontaxable uses:
Attach Form MF-D, Schedule 10.
.
13.
u
14. Gain or loss from inventory variation: Show gain as negative and deduct.
.
14.
u
15. Total nontaxable sales and uses: Add Lines 9 through 14.
.
15.
u
Visit us at portal.ct.gov/DRS for more information.
Department of Revenue Services
PO Box 5031
Hartford CT 06104-5031
(Rev. 09/21)
OMF 1017W 02 9999
All Liquid Gallons
(Round off to the nearest gallon.)
16. Taxable sales other than to licensed distributors.
16.
u
17. Taxable sales to licensed distributors: Attach Form MF-D, Schedule 5.
17.
u
18. Number of gallons for taxable uses.
18.
u
19. Total taxable sales and uses: Add Lines 16, 17, and 18.
19.
u
20. Total gallons accounted for: Add Line 19, and Line 15; the sum must equal Line 8.
20.
u
21. Deduct tax paid purchases.
21.
u
22. Deduct dealer sales to governmental entities: Attach Form MF-D, Schedule 13.
u
22.
23. Total deductions: Add Line 21 and Line 22.
.
23.
u
24. Taxable gallons: Subtract Line 23 from Line 19.
24.
u
25. Tax due: Multiply Line 24 by 25¢ per gallon.
25.
.00
u
26. Penalty: 10% (.10) of total tax due or $50, whichever is greater.
26.
.00
u
27. Interest: 1% (.01) per month or fraction of a month from due date to date of payment.
27.
.00
u
28. Total amount due: Add Line 25, Line 26, and Line 27.
.
28.
.00
u
Declaration: I declare under penalty of law that I have examined this return (including any accompanying schedules and statements) and, to the best of
my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to DRS is a fine of not
more than $5,000, imprisonment for not more than five years, or both. The declaration of a paid preparer other than the taxpayer is based on all information
of which the preparer has any knowledge.
Taxpayer’s signature
Title
Date
Print taxpayer’s name
Telephone number
Taxpayer Social Security Number (SSN)
Paid preparer’s signature
Preparer’s address
Preparer’s SSN or PTIN
Visit us at portal.ct.gov/DRS for more information.
Form O-MF Instructions
General Instructions
Line 12
Taxpayers must file a return for each calendar month by the twenty-fifth
day of the following month. A return must be filed even if no tax is due.
Report tax-exempt sales to the State of Connecticut and municipalities of
this state. For each product code, you must complete a separate Form
Companies or persons subject to the payment of tax under Chapter 221
MF-D Schedule 9 indicating gallons sold to each state agency and each
of the Connecticut General Statutes are required to complete and submit
municipality.
Form O-MF to Department of Revenue Services (DRS).
Line 13
Filing and Paying Electronically
Report tax-exempt sales to farmers, documented by form AU-302, Farmer
Form O-MF can be filed and paid electronically using myconneCT.
Declaration Motor Vehicle Fuels Tax Exemption, and other tax-exempt
DRS myconneCT allows taxpayers to
purchasers. Report tax-exempt sales of aviation gas to licensed aviation fuel
electronically file, pay and manage state
dealers or sold directly to an airport owner or operator documented by form
tax responsibilities.
AU-477, Aircraft Owner or Operator Declaration Motor Vehicle Fuels Tax
Filing and Paying by Mail
Exemption. Report tax-exempt sales to any vessel having a displacement
exceeding four thousand (4,000) dead weight tons or primarily engaged in
If you file by mail, complete the return in blue or black ink only. Do not
interstate commerce. For each product code you must complete a separate
use staples.
Form MF-D Schedule 10 indicating to whom the gallons were sold.
Mail this return and schedules to:
Line 16
Department of Revenue Services
Report all taxable sales other than to licensed distributors. Do not complete
Processing Section
Form MF-D.
PO Box 5031
Line 17
Hartford CT 06102-5031
Report taxable sales to licensed motor vehicle fuels distributors. For each
If you pay by mail, make check payable to: Commissioner of Revenue
product code you must complete a separate Form MF-D Schedule 5
Services. DRS may submit your check to your bank electronically.
indicating gallons sold to each licensed motor vehicle fuels distributor.
Rounding gallons: On your return, you must round off fractions of a gallon
Line 18
to the nearest whole gallon. Round down to the next lowest whole gallon all
Report all taxable use.
fractions of a gallon less than a half gallon. Round up to the next highest
Line 21
whole gallon all fractions of a gallon of a half gallon or more.
Of the total taxable sales and uses reported on Line 19, report those gallons
Rounding dollars: On your return, you must round off cents to the nearest
that were purchased state excise tax-paid as reported on Form MF-R
whole dollar. Round down to the next lowest dollar all amounts that include
Schedule 1.
1 through 49 cents. Round up to the next highest dollar all amounts that
include 50 through 99 cents.
Line 22
Report all credit card sales to governmental entities made at retail outlets. For
Line Instructions
each product code you must complete a separate Form MF-D Schedule 13
Line 1
indicating gallons sold to each governmental entity.
Enter your opening inventory which must equal your prior month’s closing
Line 26
inventory.
Late payment penalty: The penalty for late payment is 10% of tax due or
Line 2
$50, whichever is greater.
Report Connecticut state excise tax paid purchases of gasoline, gasohol
Late filing penalty: The Commissioner of Revenue Services may impose a
and aviation gas. For each product code, you must complete a separate
$50 penalty for failure to file any return is required by law to be filed.
Form MF-R Schedule 1 indicating gallons purchased from each supplier.
Line 27
Line 3
Interest: The interest charge for late payment is 1% per month or fraction of
Report Connecticut state excise tax unpaid purchases of gasoline, gasohol
a month from the due date.
and aviation gas. For each product code, you must complete a separate
Line 28
Form MF-R Schedule 2 indicating gallons purchased from each supplier.
Remit the amount due with this return.
Line 4
For Additional Information on the Motor Vehicle Fuels
Report gallons imported from another state direct to customers within
Connecticut. For each product code, you must complete a separate Form
Tax
MF-R Schedule 3 indicating gallons purchased from each supplier.
Call the Business Tax Subdivision/Excise Tax Field Unit at 860-541-3224,
Line 5
Monday through Friday, 8:30 a.m. to 4:30 p.m.
Report gallons imported from another state into Connecticut storage. For
For Further Information
each product code, you must complete a separate Form MF-R Schedule 4
Visit the DRS website at portal.ct.gov/DRS.
indicating gallons purchased from each supplier.
Line 9
Call DRS Monday through Friday, 8:30 a.m. to 4:30 p.m. at:
Report Connecticut state excise tax-exempt sales and transfers to licensed
800-382-9463 (Connecticut calls outside the Greater Hartford calling
motor vehicle fuel distributors. For each product code, you must complete a
area only); or
separate Form MF-D Schedule 6 indicating gallons sold to each customer.
860-297-5962 (from anywhere).
See AN 2017(5), Annual List of Distributors for Motor Vehicle Fuels Tax
Purposes, for a listing of licensed distributors.
TTY, TDD, and Text Telephone users only may transmit inquiries anytime
Line 10
by calling 860-297-4911. Taxpayers may also call 711 for relay services. A
taxpayer must tell the 711 operator the number he or she wishes to call. The
Report sales and transfers out of Connecticut and sales in Connecticut to
relay operator will dial it and then communicate using a TTY with the taxpayer.
licensed motor vehicle fuels exporters. For each product code, you must
complete a separate Form MF-D Schedule 7 indicating gallons sold to
E-Services Update
each customer.
A new modernized system, myconneCT, will replace the TSC (Taxpayer
Line 11
Service Center) as part of a multi-year, multi-phase project. Many tax types
Report tax-exempt sales to the U.S. government. For each product code,
are already able to be filed using myconneCT and more will be added
you must complete a separate Form MF-D Schedule 8 indicating gallons
each year. Use myconneCT to file taxes, make payments, view filing
sold to each branch of the U.S. government.
history, and communicate with the agency simply and more efficiently on
virtually any mobile device, including laptops, tablets, and smartphones,
24 hours a day, 7 days a week. For updated information on the progress of
this project and the transition schedule for specific taxes, please visit the
Form O-MF Instructions (Rev. 09/21)
DRS website at portal.ct.gov/DRS-myconneCT.
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