Instructions for Form Rmft-5 - Motor Fuel Distributor/Supplier Tax Return

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Illinois Department of Revenue
Form RMFT-5 Instructions
General Information
Specific Instructions
Who must file this return?
How do I convert liters to gallons?
If you are a licensed distributor or licensed supplier who sells or
You must report your motor fuel in gallons. Gallons should be
uses motor fuel for any purpose, you must file this return.
rounded to the nearest whole gallon. Convert liters to gallons by
multiplying liters by .2641721.
When are the return, schedules, and payment
due?
What is the difference between dyed diesel fuel
Your return is due on or before the 20th day of each month for
and special fuel?
the previous month’s activity. You must file a return by this due
Dyed diesel fuel is any special fuel that has dye added per
date even if you have no transactions during the reporting period.
Section 4d of the Motor Fuel Tax Law.
Supporting schedules, documents, and payment must accompany
the return.
If you are a licensed distributor, complete Columns 1, 2, and 3.
If you are a licensed supplier, complete Columns 2 and 3 only.
Note: If the due date falls on a weekend or holiday, your payment
is due the next business day.
Line 2a - Enter the grand total of invoiced gallons from
How do I file my return?
Schedule A, Form RMFT-6, on Line 2a, Column 1. Enter the grand
total of invoiced gallons from Schedule SA, Form RMFT-6-SF, on
For all reporting periods December 2015 and after, you must
Line 2a, Column 2. Enter the grand total of invoiced gallons from
electronically file your return and pay tax using MyTax Illinois,
Schedule DA, Form RMFT-6-DF, on Line 2a, Column 3.
available on our website at tax.illinois.gov. When you file your
return electronically, your schedules also must be filed with
Line 2b - Enter the grand total of invoiced gallons from
your return in MyTax Illinois. You have two options to file your
Schedule E, Form RMFT-10, on Line 2b, Column 1. Enter the grand
schedules within MyTax Illinois:
total of invoiced gallons from Schedule SE, Form RMFT-10-SF, on
• import the electronic file of your schedules into MyTax Illinois, or
Line 2b, Column 2. If an amount needs to be reported on Line 2b,
• manually enter the information onto the schedules in MyTax
Column 3, contact us at 217 782-2291 for more information.
Illinois.
Note: Returns that are required to be filed electronically but are
Line 2c - Enter the grand total of gallons of alcohol or CNG from
filed with the Department using another format will be treated as
Schedule GA-1, Form RMFT-112, on Line 2c, Column 1. Enter
non-filed returns. We also will disallow your collection discount.
the grand total of gallons of LP gas, LNG, or 1-K kerosene from
Schedule GA-1, Form RMFT-112, on Line 2c, Column 2.
What if I have additional questions or need
more information?
Line 6 - Enter the grand total of invoiced gallons from Schedule B,
Write to us at the address above or call us at our Springfield office
Form RMFT-7, on Line 6, Column 1. Enter the grand total of
weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-2291 or
invoiced gallons from Schedule SB, Form RMFT-7-SF, on Line
visit our website at tax.illinois.gov.
6, Column 2. Enter the grand total of invoiced gallons from
Schedule DB, Form RMFT-7-DF, on Line 6, Column 3.
What records must I keep?
Line 7 - Enter the grand total of invoiced gallons from Schedule C,
You are required by law to keep books and records showing all
purchases, receipts, sales, distributions, and use of motor fuel.
Form RMFT-8, on Line 7, Column 1. Enter the grand total of
invoiced gallons from Schedule SC, Form RMFT-8-SF, on Line
What if I do not comply?
7, Column 2. Enter the grand total of invoiced gallons from
Schedule DC, Form RMFT-8-DF, on Line 7, Column 3.
You owe a late-filing penalty if you do not file a processable
return by the due date, a late-payment penalty if you do not
Line 8a - Enter the grand total of invoiced gallons from Schedule
pay the tax you owe by the date the tax is due, and a bad check
D, Form RMFT-32, on Line 8a, Column 1. Enter the grand total
penalty if your remittance is not honored by your financial
of invoiced gallons from Schedule SD, Form RMFT-32-SF, on
institution. Interest is calculated on tax from the day after the
Line 8a, Column 2. Enter the grand total of invoiced gallons from
original due date of your return through the date you pay the tax.
Schedule DD, Form RMFT-32-DF, on Line 8a, Column 3.
We will bill you for penalties and interest. For more information
about penalties and interest, see Publication 103, Penalties
Line 8b - Enter the grand total of invoiced gallons from
and Interest for Illinois Taxes, available on our website at
Schedule DD-1, Form RMFT-33-DF, on Line 8b, Column 3.
tax.illinois.gov.
Line 8c - Enter the number of gallons of dyed diesel you used for
If you do not file a return, we may also revoke your license.
nonhighway purposes. Do not include your sales of dyed diesel
fuel.
Line 9 - Enter the grand total of invoiced gallons from Schedule F,
Form RMFT-12, on Line 9 in Column 1, 2, or 3, as applicable.
RMFT-5 Instructions Front (R-07/17)
Illinois Department of Revenue
Form RMFT-5 Instructions
General Information
Specific Instructions
Who must file this return?
How do I convert liters to gallons?
If you are a licensed distributor or licensed supplier who sells or
You must report your motor fuel in gallons. Gallons should be
uses motor fuel for any purpose, you must file this return.
rounded to the nearest whole gallon. Convert liters to gallons by
multiplying liters by .2641721.
When are the return, schedules, and payment
due?
What is the difference between dyed diesel fuel
Your return is due on or before the 20th day of each month for
and special fuel?
the previous month’s activity. You must file a return by this due
Dyed diesel fuel is any special fuel that has dye added per
date even if you have no transactions during the reporting period.
Section 4d of the Motor Fuel Tax Law.
Supporting schedules, documents, and payment must accompany
the return.
If you are a licensed distributor, complete Columns 1, 2, and 3.
If you are a licensed supplier, complete Columns 2 and 3 only.
Note: If the due date falls on a weekend or holiday, your payment
is due the next business day.
Line 2a - Enter the grand total of invoiced gallons from
How do I file my return?
Schedule A, Form RMFT-6, on Line 2a, Column 1. Enter the grand
total of invoiced gallons from Schedule SA, Form RMFT-6-SF, on
For all reporting periods December 2015 and after, you must
Line 2a, Column 2. Enter the grand total of invoiced gallons from
electronically file your return and pay tax using MyTax Illinois,
Schedule DA, Form RMFT-6-DF, on Line 2a, Column 3.
available on our website at tax.illinois.gov. When you file your
return electronically, your schedules also must be filed with
Line 2b - Enter the grand total of invoiced gallons from
your return in MyTax Illinois. You have two options to file your
Schedule E, Form RMFT-10, on Line 2b, Column 1. Enter the grand
schedules within MyTax Illinois:
total of invoiced gallons from Schedule SE, Form RMFT-10-SF, on
• import the electronic file of your schedules into MyTax Illinois, or
Line 2b, Column 2. If an amount needs to be reported on Line 2b,
• manually enter the information onto the schedules in MyTax
Column 3, contact us at 217 782-2291 for more information.
Illinois.
Note: Returns that are required to be filed electronically but are
Line 2c - Enter the grand total of gallons of alcohol or CNG from
filed with the Department using another format will be treated as
Schedule GA-1, Form RMFT-112, on Line 2c, Column 1. Enter
non-filed returns. We also will disallow your collection discount.
the grand total of gallons of LP gas, LNG, or 1-K kerosene from
Schedule GA-1, Form RMFT-112, on Line 2c, Column 2.
What if I have additional questions or need
more information?
Line 6 - Enter the grand total of invoiced gallons from Schedule B,
Write to us at the address above or call us at our Springfield office
Form RMFT-7, on Line 6, Column 1. Enter the grand total of
weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-2291 or
invoiced gallons from Schedule SB, Form RMFT-7-SF, on Line
visit our website at tax.illinois.gov.
6, Column 2. Enter the grand total of invoiced gallons from
Schedule DB, Form RMFT-7-DF, on Line 6, Column 3.
What records must I keep?
Line 7 - Enter the grand total of invoiced gallons from Schedule C,
You are required by law to keep books and records showing all
purchases, receipts, sales, distributions, and use of motor fuel.
Form RMFT-8, on Line 7, Column 1. Enter the grand total of
invoiced gallons from Schedule SC, Form RMFT-8-SF, on Line
What if I do not comply?
7, Column 2. Enter the grand total of invoiced gallons from
Schedule DC, Form RMFT-8-DF, on Line 7, Column 3.
You owe a late-filing penalty if you do not file a processable
return by the due date, a late-payment penalty if you do not
Line 8a - Enter the grand total of invoiced gallons from Schedule
pay the tax you owe by the date the tax is due, and a bad check
D, Form RMFT-32, on Line 8a, Column 1. Enter the grand total
penalty if your remittance is not honored by your financial
of invoiced gallons from Schedule SD, Form RMFT-32-SF, on
institution. Interest is calculated on tax from the day after the
Line 8a, Column 2. Enter the grand total of invoiced gallons from
original due date of your return through the date you pay the tax.
Schedule DD, Form RMFT-32-DF, on Line 8a, Column 3.
We will bill you for penalties and interest. For more information
about penalties and interest, see Publication 103, Penalties
Line 8b - Enter the grand total of invoiced gallons from
and Interest for Illinois Taxes, available on our website at
Schedule DD-1, Form RMFT-33-DF, on Line 8b, Column 3.
tax.illinois.gov.
Line 8c - Enter the number of gallons of dyed diesel you used for
If you do not file a return, we may also revoke your license.
nonhighway purposes. Do not include your sales of dyed diesel
fuel.
Line 9 - Enter the grand total of invoiced gallons from Schedule F,
Form RMFT-12, on Line 9 in Column 1, 2, or 3, as applicable.
RMFT-5 Instructions Front (R-07/17)
Form RMFT-5 Instructions
Specific Instructions
Specific Instructions
Line 17 - Enter the number of gallons from Schedule E,
Line 10 - This is the balancing figure on your motor fuel tax
Form RMFT-10, on Line 17, Column 1. Enter the number of
accounting and should, if all other figures are correct, represent your
gallons of special fuel (including 1-K kerosene) from Schedule SE,
gallonage adjustment due to temperature variation or evaporation.
Form RMFT-10-SF, on Line 17, Column 2.
Enter any loss in Line 10a, or enter any gain in Line 10b.
Line 19 - Follow the instructions on the form. The amounts that you
Line 10a: The loss amount you may claim on Line 10a is
enter on Line 19 will be zero or greater.
limited. The limit is figured based on returns filed for the liability
periods of January through June and separately for July through
Line 20 - If you file your return and pay your tax and fee in full on
December of each year. The net loss is limited to 1 percent of the
time, you are allowed a collection discount. The collection discount
total gallons in storage at the beginning of each six-month period,
is 1.75 percent (.0175) of the tax on the number of gallons you sold
plus the receipts of gallonage for each six month period, minus the
and distributed for taxable purposes (Line 13) less the number of
amount of storage at the end of each six month period. Any loss
gallons on which tax was paid at the time of purchase (Line 17). If
exceeding the 1 percent limit is subject to the Motor Fuel Tax.
this amount is negative, enter zero in the appropriate column on
Line 11 - Add Lines 6 through 10b. Note: Line 10b is a negative field.
Line 20.
Line 21 - Follow the instructions on the form. The amounts that you
Line 13 - Enter the number of gallons you sold or distributed that
enter on Line 21 will be zero or greater.
were subject to the motor fuel tax. Do not include the gallons you
used. If you do not list sales on this line, you cannot receive a
Line 22 - This is your tax due. This amount will be zero or greater.
collection discount. (See instructions for Line 20.)
Line 23 - If you have a credit memorandum and you wish to use it
Line 14 - Enter the number of gallons you used for operating
toward what you owe, enter the amount of credit you wish to apply.
motor vehicles on public highways and for recreational-type
watercraft on waters of Illinois. You must report these gallons
Line 24 - Follow the instructions on the form. This is the amount of
separately from the gallons you distributed. If you do not make this
tax that must be paid in full.
distinction, your collection discount may be disallowed. Complete
Columns 1 and 2.
If you do not file a processable return or pay the tax you owe by
the due date, you will owe penalty and interest. We will bill you for
penalties and interest. For more information, see Publication 103
Line 15 - Enter the gallons you used for nontaxable (nonhighway)
available on our website at tax.illinois.gov.
purposes. Complete Columns 1 and 2. The tax paid on this
gallonage may be credited or refunded to you. You must file
Form RMFT-11-A, Illinois Motor Fuel Tax Refund Claim, before a
credit or refund can be issued to you. Form RMFT-11-A must be
filed within one year of the date on which you paid the tax.
RMFT-5 Instructions Back (R-07/17)

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