Form RMFT-5-US-X "Amended Return/Claim for Credit Underground Storage Tank Tax and Environmental Impact Fee" - Illinois

What Is Form RMFT-5-US-X?

This is a legal form that was released by the Illinois Department of Revenue - a government authority operating within Illinois. Check the official instructions before completing and submitting the form.

Form Details:

  • Released on December 1, 2019;
  • The latest edition provided by the Illinois Department of Revenue;
  • 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 RMFT-5-US-X by clicking the link below or browse more documents and templates provided by the Illinois Department of Revenue.

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Download Form RMFT-5-US-X "Amended Return/Claim for Credit Underground Storage Tank Tax and Environmental Impact Fee" - Illinois

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Do not file this return on
paper.
Illinois law requires
Form RMFT-5-US-X to be
submitted electronically.
Use MyTax Illinois,
available at
mytax.illinois.gov, to file
your return.
Do not file this return on
paper.
Illinois law requires
Form RMFT-5-US-X to be
submitted electronically.
Use MyTax Illinois,
available at
mytax.illinois.gov, to file
your return.
Illinois Department of Revenue
RMFT-5-US-X
Amended Return/Claim for Credit
REV 03
E S ___/___/___
Underground Storage Tank Tax and Environmental Impact Fee
NS DP CA
Do not write above this line.
Identify yourself
Name
_______________________________________________
Original reporting period __________________/__ __ __ __
Month
Year
R
Address_______________________________________________
Receiver license number ____________________________
Number and street
______________________________________________________
Telephone no. (__ __ __) __ __ __ - __ __ __ __
City
State
ZIP
As originally reported
Note: All calculations of tax are based on gallon measurements (i.e., a liquid gallon, a gasoline gallon
or adjusted
equivalent, or a diesel gallon equivalent). For more information, see instructions for each column.
Column 1
Column 2
Gasoline and
Other fuels
special fuel
Step 1: Figure your total gallonage for the month
1
Enter your actual (stick) inventory at the beginning of the month. This
amount must agree with closing inventory of preceding month’s return.
2
Enter the number of invoiced gallons produced, acquired, received or
transported into Illinois during the month
a
Tax/fee-free invoiced gallons
(Sch. A, SA, or DA, Column 1; Sch. LA, Column 2)
b
Tax/fee-paid invoiced gallons (Schedule E, SE, or LE (dyed
diesel fuel), Column 1; other fuels, Sch. LE, Column 2)
3
Add Lines 1 through 2b and enter the result in Line 3. Remember
to do calculations within each column.
4
Enter your actual (stick) inventory at the end of the month.
5
Subtract Line 4 from Line 3 and enter the result on Line 5.
Step 2: Figure your nontaxable gallonage
6
Enter the number of gallons sold exempt in Illinois
///////////////////
a
to railroads for direct rail operation (Schedule LB)
b
to qualified air carriers (Schedule LB, kerosene,Column 1; other fuels, Column 2)
///////////////////
c
to qualified ships, barges, and vessels (Schedule LB)
7
Enter the number of gallons sold and delivered outside of Illinois
(Schedule C, SC, DC, Column 1; Schedule LC, Column 2)
8
Enter the number of gallons sold and distributed tax/fee-free to licensed
receivers (Schedule D, SD, or DD, Column 1; Schedule LD, Column 2)
9
Enter the number of gallons of your loss due to temperature variation
or evaporation or your gain due to temperature variation.
Complete Line 9a or 9b per column.
a
Loss. The amount of losses you claim are limited.
See instructions.
(
)
(
)
b
Gain.
10
Add Lines 6a through 9b and enter the result on Line 10.
This is your total nontaxable gallonage.
Step 3: Figure your gross non-aviation taxable gallonage
11
Subtract Line 10 from Line 5 and enter the result on Line 11.
///////////////////
12
Enter the number of gallons of aviation gas and jet fuel sold to
non-exempt air carriers from Schedule LB.
///////////////////
13
Enter the number of gallons of aviation gas and jet fuel sold for
purposes other than use in aircraft from Schedule LB.
///////////////////
14
Add Lines 12 and 13 and enter the result on Line 14.
gas and jet
This is your total non-exempt aviation
fuel gallonage.
15
Subtract Line 14 from Line 11 and enter the result on Line 15.
This is your gross non-aviation taxable gallonage.
This form is authorized as outlined by the Motor Fuel Tax Law. Disclosure of this
RMFT-5-US-X (R-12/19)
information is REQUIRED. Failure to provide information could result in a penalty.
Form RMFT-5-US-X Page 2
As originally reported
or adjusted
Column 1
Column 2
Gasoline and
Other fuels
special fuel
Step 4: Figure your net non-aviation taxable gallonage
16
Enter the number of non-aviation gallons on which the tax/fee was
paid at the time of purchase.
17
Subtract Line 16 from Line 15 and enter the result on Line 17.
This is your net non-aviation taxable gallonage.
18
Add Line 17, Column 1 and Line 17, Column 2.
This is your net non-aviation taxable gallonage.
Step 5: Figure your non-aviation tax and fee
19
Figure your gross non-aviation tax and fee due. Enter the amount from
Line 18 on the line provided below and multiply by the tax and fee rates
provided.
a
For underground storage tank tax:
X 0.003.
$
Line 18, Col. 2
b
For environmental impact fee:
X 0.008.
$
Line 18, Col. 2
c
Add Lines 19a and 19b. This is your non-aviation gross tax and fee due.
$
20
If you originally filed and paid your tax and fee due on time, figure your
collection discount. See instructions.
$
21
Subtract Line 20 from Line 19c and enter the result on Line 21.
This is your non-aviation tax and fee due.
$
Aviation Gas and Jet Fuel Reporting
Step 6: Figure your tax and fee on aviation gas and jet fuel
22
gas and jet
Enter the total non-exempt aviation
fuel gallonage from Line 14.
23
gas and jet
Enter the number of gallons of aviation
fuel produced, acquired, or transported
into Illinois on which the tax/fee was paid at the time of purchase.
24
Subtract Line 23 from Line 22 and enter the result on Line 24.
gas and jet
This is your gross taxable gallons of aviation
fuel.
25
Figure your gross tax and fee due. Enter the amount from Line 24 on the
line provided below and multiply by the tax and fee rates provided.
a
For underground storage tank tax:
X 0.003.
$
Line 24, Col. 2
b
For environmental impact fee:
X 0.008.
$
Line 24, Col. 2
26 Add Lines 25a and 25b.
This is your aviation gas and jet fuel tax and fee due.
$
Step 7: Figure the amount you owe
27 Add Lines 21 and 26 and enter the result on Line 27.
This is your total tax and fee due for fuel, including aviation gas and jet fuel.
$
28
Enter the amount of credit you wish to apply. (See instructions.)
$
29
Subtract Line 28 from Line 27 and enter the result on Line 29.
This is the amount you owe.
$
30
Total amount paid to date for this reporting period.
$
31
If Corrected Amounts Column, Line 29 is greater than Line 30,
subtract Line 30 from Line 29. This is the amount you owe.
$
32
If Corrected Amounts Column, Line 29 is less than Line 30,
subtract Line 29 from Line 30. If you are claiming a credit, you must
complete Lines 33 through 35.
$
Complete Lines 33 through 35 if you are claiming a credit.
33
Explain below why the amount for which you are filing this claim is alleged to be a mistake of fact or an error of law. Attach additional
sheets, if necessary.
RMFT-5-US-X (R-12/19)
Form RMFT-5-US-X Page 3
34
Are you a party to any civil suits involving the above amounts?
yes
no
If “yes”, what is the name of the suit?
35
Sign below.
Step 8: Sign and date your amended return
Under penalties of perjury, I state that I have examined this return, and, to the best of my knowledge, it is true, correct, and complete.
Signature of person, other than taxpayer, who prepared this return
Date
Taxpayer’s name
Preparer’s phone number
Signature and title of taxpayer
Date
Printed by authority of the State of Illinois. Web only — one copy RMFT-5-US-X (R-12/19)
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