Instructions for Form RMFT-5-X "Amended Return/Claim for Credit - Motor Fuel Tax for Distributors/Suppliers" - Illinois

ADVERTISEMENT
Illinois Department of Revenue
Form RMFT-5-X Instructions
Specific Instructions
General Information
Who must file this return?
As originally reported or adjusted column: Enter the amounts from your originally
filed return or the corrected amounts from your last amended return. All entries must
You must file Form RMFT-5-X to correct your original return, to correct your previously
filed amended return, or to claim credit for overpayment of Illinois Motor Fuel Tax.
be for the same liability period.
Corrected amounts column: Enter the corrected amounts in this column. Enter an
You must file a separate amended return with supporting schedules and documentation
amount on every line even if it did not need to be corrected.
for each reporting period affected by a correction or credit.
Line 2a - Enter the number of invoiced gallons grand total from Schedule A,
What penalties may I owe?
Form RMFT-6, on Line 2a, Column 1. Enter the number of invoiced gallons grand
You owe a late-filing penalty if you do not file a processable return by the due date,
total from Schedule SA, Form RMFT-6-SF, on Line 2a, Column 2. Enter the number
a late-payment penalty if you do not pay the tax you owe by the date the tax is due,
of invoiced gallons grand total from Schedule DA, Form RMFT-6-DF, on Line 2a,
and a bad check penalty if your remittance is not honored by your financial institution.
Column 3.
Interest is calculated on tax from the day after the original due date of your return
through the date you pay the tax. We will bill you for penalties and interest. For more
Line 2b - Enter the grand total of invoiced gallons from Schedule E, Form RMFT-10, on
information about penalties and interest, see Publication 103, Penalties and Interest for
Line 2b, Column 1. Enter the grand total of invoiced gallons from Schedule SE, Form
Illinois Taxes, available on our website at tax.illinois.gov.
RMFT-10-SF, on Line 2b, Column 2. If an amount needs to be reported on Line 2b,
Column 3, contact us at 217 782-2291 for more information.
How do I file my return?
Line 2c - Enter the number of invoiced gallons grand total of all combustible gases
For all reporting periods December 2015 and after, you must electronically file your
and alcohol from Schedule GA-1, Form RMFT-112, on Line 2c, Column 1. Enter
return and pay tax using MyTax Illinois, available on our website at tax.illinois.gov.
the number of invoiced gallons grand total of 1-K kerosene from Schedule GA-1,
When you file your return electronically, your schedules also must be filed with your
Form RMFT-112, on Line 2c, Column 2.
return in MyTax Illinois. You have two options to file your schedules within MyTax
Illinois:
Line 6 - Enter the number of invoiced gallons grand total from Schedule B,
• import the electronic file of your schedules into MyTax Illinois, or
Form RMFT-7, on Line 6, Column 1. Enter the number of invoiced gallons grand
• manually enter the information onto the schedules in MyTax Illinois.
total from Schedule SB, Form RMFT-7-SF, on Line 6, Column 2. Enter the number of
Note: Returns that are required to be but that are not filed electronically will be treated
invoiced gallons grand total from Schedule DB, Form RMFT-7-DF, on Line 6, Column 3.
as non-filed. We also will disallow your collection discount.
Line 7 - Enter the number of invoiced gallons grand total from Schedule C,
What if I have additional questions or need more information?
Form RMFT-8, on Line 7, Column 1. Enter the number of invoiced gallons grand
total from Schedule SC, Form RMFT-8-SF, on Line 7, Column 2. Enter the number of
Write to us at the address above or call us at our Springfield office weekdays between
invoiced gallons grand total from Schedule DC, Form RMFT-8-DF, on Line 7, Column 3.
8:00 a.m. and 4:30 p.m. at 217 782-2291 or vi sit our website at tax.illinois.gov.
Line 8a - Enter the number of invoiced gallons grand total from Schedule D,
Form RMFT-32, on Line 8a, Column 1. Enter the number of invoiced gallons grand
total from Schedule SD, Form RMFT-32-SF, on Line 8a, Column 2. Enter the number of
invoiced gallons grand total from Schedule DD, Form RMFT-32-DF, on Line 8a, Column 3.
Line 8b - Enter the number of invoiced gallons grand total from Schedule DD-1,
Form RMFT-33-DF, on Line 8b, Column 3.
Line 8c - Enter the number of gallons of dyed diesel fuel you used for nonhighway
purposes. Do not include your sales of dyed diesel fuel.
RMFT-5-X instructions front (R-01/16)
Illinois Department of Revenue
Form RMFT-5-X Instructions
Specific Instructions
General Information
Who must file this return?
As originally reported or adjusted column: Enter the amounts from your originally
filed return or the corrected amounts from your last amended return. All entries must
You must file Form RMFT-5-X to correct your original return, to correct your previously
filed amended return, or to claim credit for overpayment of Illinois Motor Fuel Tax.
be for the same liability period.
Corrected amounts column: Enter the corrected amounts in this column. Enter an
You must file a separate amended return with supporting schedules and documentation
amount on every line even if it did not need to be corrected.
for each reporting period affected by a correction or credit.
Line 2a - Enter the number of invoiced gallons grand total from Schedule A,
What penalties may I owe?
Form RMFT-6, on Line 2a, Column 1. Enter the number of invoiced gallons grand
You owe a late-filing penalty if you do not file a processable return by the due date,
total from Schedule SA, Form RMFT-6-SF, on Line 2a, Column 2. Enter the number
a late-payment penalty if you do not pay the tax you owe by the date the tax is due,
of invoiced gallons grand total from Schedule DA, Form RMFT-6-DF, on Line 2a,
and a bad check penalty if your remittance is not honored by your financial institution.
Column 3.
Interest is calculated on tax from the day after the original due date of your return
through the date you pay the tax. We will bill you for penalties and interest. For more
Line 2b - Enter the grand total of invoiced gallons from Schedule E, Form RMFT-10, on
information about penalties and interest, see Publication 103, Penalties and Interest for
Line 2b, Column 1. Enter the grand total of invoiced gallons from Schedule SE, Form
Illinois Taxes, available on our website at tax.illinois.gov.
RMFT-10-SF, on Line 2b, Column 2. If an amount needs to be reported on Line 2b,
Column 3, contact us at 217 782-2291 for more information.
How do I file my return?
Line 2c - Enter the number of invoiced gallons grand total of all combustible gases
For all reporting periods December 2015 and after, you must electronically file your
and alcohol from Schedule GA-1, Form RMFT-112, on Line 2c, Column 1. Enter
return and pay tax using MyTax Illinois, available on our website at tax.illinois.gov.
the number of invoiced gallons grand total of 1-K kerosene from Schedule GA-1,
When you file your return electronically, your schedules also must be filed with your
Form RMFT-112, on Line 2c, Column 2.
return in MyTax Illinois. You have two options to file your schedules within MyTax
Illinois:
Line 6 - Enter the number of invoiced gallons grand total from Schedule B,
• import the electronic file of your schedules into MyTax Illinois, or
Form RMFT-7, on Line 6, Column 1. Enter the number of invoiced gallons grand
• manually enter the information onto the schedules in MyTax Illinois.
total from Schedule SB, Form RMFT-7-SF, on Line 6, Column 2. Enter the number of
Note: Returns that are required to be but that are not filed electronically will be treated
invoiced gallons grand total from Schedule DB, Form RMFT-7-DF, on Line 6, Column 3.
as non-filed. We also will disallow your collection discount.
Line 7 - Enter the number of invoiced gallons grand total from Schedule C,
What if I have additional questions or need more information?
Form RMFT-8, on Line 7, Column 1. Enter the number of invoiced gallons grand
total from Schedule SC, Form RMFT-8-SF, on Line 7, Column 2. Enter the number of
Write to us at the address above or call us at our Springfield office weekdays between
invoiced gallons grand total from Schedule DC, Form RMFT-8-DF, on Line 7, Column 3.
8:00 a.m. and 4:30 p.m. at 217 782-2291 or vi sit our website at tax.illinois.gov.
Line 8a - Enter the number of invoiced gallons grand total from Schedule D,
Form RMFT-32, on Line 8a, Column 1. Enter the number of invoiced gallons grand
total from Schedule SD, Form RMFT-32-SF, on Line 8a, Column 2. Enter the number of
invoiced gallons grand total from Schedule DD, Form RMFT-32-DF, on Line 8a, Column 3.
Line 8b - Enter the number of invoiced gallons grand total from Schedule DD-1,
Form RMFT-33-DF, on Line 8b, Column 3.
Line 8c - Enter the number of gallons of dyed diesel fuel you used for nonhighway
purposes. Do not include your sales of dyed diesel fuel.
RMFT-5-X instructions front (R-01/16)
Form RMFT-5-X Instructions
Specific Instructions
Specific Instructions
Line 20 - If you filed your return on time, you may deduct a collection discount on the
Line 9 - Enter the number of gallons grand total from Schedule F, Form RMFT-12, on
amount you paid on time. The collection discount is 1.75 percent (.0175) of the tax on
Line 9 in Column 1, 2, or 3, as applicable.
the number of gallons you sold and distributed for taxable purposes (Line 13) less the
number of gallons on which tax was paid at the time of purchase (Line 17).
Line 10 - This is the balancing figure on your motor fuel tax accounting and should,
if all other figures are correct, represent your gallonage adjustment from temperature
If you are increasing the amount of tax due, you may not increase the amount of your
variation and evaporation. Enter any loss on Line 10a, or enter any gain on Line 10b.
discount unless the increased tax due is paid on or before the due date of the original
return. If you are decreasing the amount of tax due, you must refigure the amount of
Line 10a - The loss amount you may claim on Line 10a is limited. For periods
your discount based on your new figures.
begining on and after July 1, 2001, the limit is figured based on returns filed for the
liability periods of January through June and separately for July through December
Line 23 - If you have a credit memorandum and you wish to use it toward what you
of each year. The net loss is limited to 1 percent of the total gallons in storage at the
beginning of each six-month period, plus the receipts of gallonage for each six month
owe, enter the amount you are using.
period, minus the amount of storage at the end of each six month period. Any loss
exceeding the 1 percent limit is subject to the Motor Fuel Tax.
Line 25 - Enter the total amount you have paid for this reporting period.
Line 26 - In the Corrected Amounts Column, if Line 24 is greater than Line 25, subtract
Line 11 - Add Lines 6 through 10b. Note: Line 10b is a negative field.
Line 25 from Line 24. Pay this amount with your return.
Line 13 - Enter the number of gallons you sold or distributed that were subject to the
If you do not file a processable return or pay the tax you owe by the due date, you
motor fuel tax. Do not include the gallons you used. No other deductions are permitted
will owe penalty and interest. We will bill you for penalties and interest. For more
for Columns 1 and 2. If you do not list sales on this line, you cannot receive a collection
information, see Publication 103 available on our website at tax.illinois.gov.
discount. (See instructions for Line 20.)
Line 27 - In the Corrected Amounts Column, if Line 24 is less than Line 25, subtract
Line 14 - Enter the number of gallons you used for propelling motor vehicles on public
Line 24 from Line 25. If you are claiming a credit, you must complete Step 9.
highways and for recreational-type watercraft on waters of Illinois. You must report
these gallons separately from the gallons you distributed. If you do not make this
distinction, your collection discount may be disallowed. Complete Columns 1 and 2.
Line 15 - Enter the gallons you used for nontaxable (nonhighway) purposes. The tax
paid on this gallonage may be refunded to you. You must file a Form RMFT-11-A,
Illinois Motor Fuel Tax Refund Claim, before a refund can be issued. Form RMFT-11-A
must be filed within one year of the date on which you paid the tax. Complete Columns
1 and 2.
Line 17 - Enter the number of gallons from Schedule E, Form RMFT-10, on Line 17,
Column 1. Enter the number of gallons of special fuel including 1-K kerosene from
Schedule SE, Form RMFT-10-SF, on Line 17, Column 2.
RMFT-5-X instructions back (R-01/16)
ADVERTISEMENT

Download Instructions for Form RMFT-5-X "Amended Return/Claim for Credit - Motor Fuel Tax for Distributors/Suppliers" - Illinois

489 times
Rate
(4.8 / 5) 29 votes
Page of 2