Instructions for Form Rmft-144-x - Amended Alternative Fuels Return

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Illinois Department of Revenue
Form RMFT-144-X Instructions
General Information
Definitions
Who must file Form RMFT-144-X?
Biodiesel: A renewable diesel fuel derived from biomass
intended for use in diesel engines.
You must file Form RMFT-144-X, Amended Alternative Fuels
Return, to correct your original return or previously filed
Biodiesel blends: A blend of biodiesel with petroleum-based
amended return, or to claim a credit for an overpayment of
diesel fuel in which the resultant product contains no less than
Illinois Motor Fuel Tax.
1 percent, and no more than 99 percent biodiesel (i.e., a B20
blend is 20 percent biodiesel and 80 percent petro-diesel).
You must file a separate amended return with supporting
documentation for each reporting period affected by a
Biomass: Non-fossil, organic materials with an intrinsic
correction or credit.
chemical energy content. "Biomass" includes, but is not limited
to, soybean oil, other vegetable oils, and ethanol.
Note: If you received a notice from us that your original return
is unprocessable, we cannot process an amended return
Blending: The mixing together by any process, of any
(claim for credit) until you respond to the notice. Also, if you
product with other products, regardless of the original
are requesting a credit, you will not be able to use it until we
character of the products so blended, provided the resultant
notify you that your credit has been approved.
product so obtained is suitable or practicable for use as a
What is the deadline for filing this form?
motor fuel.
Diesel fuel: Any product intended for use or offered for sale
Claims for credit for tax paid on motor fuel must be filed in
as a fuel for engines in which the fuel is injected into the
accordance with Section 6 of the Retailers' Occupation Tax
combustion chamber and ignited by pressure without electric
Act (35 ILCS 120/6).
spark.
Note: There is no deadline for making additional payments.
However, the longer you wait to pay, the more interest and,
Diesel Gallon Equivalent (DGE): An amount of liquefied
when applicable, penalty you will owe.
natural gas or propane that has the equivalent energy content
of a gallon of diesel fuel, defined as 6.06 pounds of liquefied
Where do I send my completed Form RMFT-144-X?
natural gas or 6.41 pounds of propane.
Mail your completed return and payment to:
Gallon: In addition to its ordinary meaning, its equivalent
MOTOR FUEL TAX
in a capacity of measurement of substance in a gaseous
ILLINOIS DEPARTMENT OF REVENUE
state. For liquefied natural gas or propane used as motor
PO BOX 19019
fuel, "gallon" means a diesel gallon equivalent (DGE). For
SPRINGFIELD IL 62794-9019
compressed natural gas used as motor fuel, "gallon" means a
You can also file your Form RMFT-144-X and pay any tax liability
gasoline gallon equivalent (GGE).
online with MyTax Illinois, our free online account management
Gasoline Gallon Equivalent (GGE): An amount of
program for taxpayers. Visit our website at tax.illinois.gov for
compressed natural gas that has the equivalent energy
more information.
content of a gallon of gasoline, defined as 5.66 pounds of
If you have questions, write us at the address above or call
compressed natural gas.
weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-2291.
Motor fuel: All volatile and inflammable liquids produced,
What records must I keep?
blended or compounded for the purpose of, or which are
You are required to keep records and books showing all
suitable or practicable for, operating motor vehicles.
purchases, receipts, losses through any cause, sales,
Private biodiesel fuel producer: A person whose only
distribution, and use of motor fuel.
activities with respect to motor fuel are the conversion of
What if I fail to comply?
any biomass materials into biodiesel fuel, which is produced
exclusively for personal use and not for sale, or the blending of
You owe a late-payment penalty if you do not pay the tax
biodiesel fuel resulting in biodiesel blends, which is produced
you owe by the date the tax is due, and a bad check penalty
exclusively for personal use and not for sale.
if your remittance is not honored by your financial institution.
Interest is calculated on tax from the day after the original due
Sale: In addition to its ordinary meaning, any exchange,
date of your return through the date you pay the tax. We will
gift or other disposition. In every case where motor fuel is
bill you for penalties and interest. For more information about
exchanged, given or otherwise disposed of, it shall be deemed
penalties and interest, see Publication 103, Penalties and
to have been sold.
Interest for Illinois Taxes. For a copy of this publication, visit
our website at tax.illinois.gov.
We will bill you for any penalty and interest amounts
owed.
RMFT-144-X Instructions Front (R-06/17)
Illinois Department of Revenue
Form RMFT-144-X Instructions
General Information
Definitions
Who must file Form RMFT-144-X?
Biodiesel: A renewable diesel fuel derived from biomass
intended for use in diesel engines.
You must file Form RMFT-144-X, Amended Alternative Fuels
Return, to correct your original return or previously filed
Biodiesel blends: A blend of biodiesel with petroleum-based
amended return, or to claim a credit for an overpayment of
diesel fuel in which the resultant product contains no less than
Illinois Motor Fuel Tax.
1 percent, and no more than 99 percent biodiesel (i.e., a B20
blend is 20 percent biodiesel and 80 percent petro-diesel).
You must file a separate amended return with supporting
documentation for each reporting period affected by a
Biomass: Non-fossil, organic materials with an intrinsic
correction or credit.
chemical energy content. "Biomass" includes, but is not limited
to, soybean oil, other vegetable oils, and ethanol.
Note: If you received a notice from us that your original return
is unprocessable, we cannot process an amended return
Blending: The mixing together by any process, of any
(claim for credit) until you respond to the notice. Also, if you
product with other products, regardless of the original
are requesting a credit, you will not be able to use it until we
character of the products so blended, provided the resultant
notify you that your credit has been approved.
product so obtained is suitable or practicable for use as a
What is the deadline for filing this form?
motor fuel.
Diesel fuel: Any product intended for use or offered for sale
Claims for credit for tax paid on motor fuel must be filed in
as a fuel for engines in which the fuel is injected into the
accordance with Section 6 of the Retailers' Occupation Tax
combustion chamber and ignited by pressure without electric
Act (35 ILCS 120/6).
spark.
Note: There is no deadline for making additional payments.
However, the longer you wait to pay, the more interest and,
Diesel Gallon Equivalent (DGE): An amount of liquefied
when applicable, penalty you will owe.
natural gas or propane that has the equivalent energy content
of a gallon of diesel fuel, defined as 6.06 pounds of liquefied
Where do I send my completed Form RMFT-144-X?
natural gas or 6.41 pounds of propane.
Mail your completed return and payment to:
Gallon: In addition to its ordinary meaning, its equivalent
MOTOR FUEL TAX
in a capacity of measurement of substance in a gaseous
ILLINOIS DEPARTMENT OF REVENUE
state. For liquefied natural gas or propane used as motor
PO BOX 19019
fuel, "gallon" means a diesel gallon equivalent (DGE). For
SPRINGFIELD IL 62794-9019
compressed natural gas used as motor fuel, "gallon" means a
You can also file your Form RMFT-144-X and pay any tax liability
gasoline gallon equivalent (GGE).
online with MyTax Illinois, our free online account management
Gasoline Gallon Equivalent (GGE): An amount of
program for taxpayers. Visit our website at tax.illinois.gov for
compressed natural gas that has the equivalent energy
more information.
content of a gallon of gasoline, defined as 5.66 pounds of
If you have questions, write us at the address above or call
compressed natural gas.
weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-2291.
Motor fuel: All volatile and inflammable liquids produced,
What records must I keep?
blended or compounded for the purpose of, or which are
You are required to keep records and books showing all
suitable or practicable for, operating motor vehicles.
purchases, receipts, losses through any cause, sales,
Private biodiesel fuel producer: A person whose only
distribution, and use of motor fuel.
activities with respect to motor fuel are the conversion of
What if I fail to comply?
any biomass materials into biodiesel fuel, which is produced
exclusively for personal use and not for sale, or the blending of
You owe a late-payment penalty if you do not pay the tax
biodiesel fuel resulting in biodiesel blends, which is produced
you owe by the date the tax is due, and a bad check penalty
exclusively for personal use and not for sale.
if your remittance is not honored by your financial institution.
Interest is calculated on tax from the day after the original due
Sale: In addition to its ordinary meaning, any exchange,
date of your return through the date you pay the tax. We will
gift or other disposition. In every case where motor fuel is
bill you for penalties and interest. For more information about
exchanged, given or otherwise disposed of, it shall be deemed
penalties and interest, see Publication 103, Penalties and
to have been sold.
Interest for Illinois Taxes. For a copy of this publication, visit
our website at tax.illinois.gov.
We will bill you for any penalty and interest amounts
owed.
RMFT-144-X Instructions Front (R-06/17)
Specific Instructions
Step 1: Mark the reason why you are filing an
amended return
Check the best description of why you are completing
Form RMFT -144-X.
Step 2: Figure your tax
Complete all applicable rows of the table. To figure the amount
of tax due, multiply the number of gallons by the tax rate. Add
the amounts in the tax due column (a-h) to determine the total
tax and enter that amount on the "Total tax" line.
• LP - Propane used as motor fuel shall be sold in actual
measured gallon volumetric units, which shall then
be multiplied by 0.651 to determine the diesel gallon
equivalents that are subject to tax.
• CNG - To convert pounds to gasoline gallon equivalents,
multiply pounds by 0.176.
• LNG - To convert pounds to diesel gallon equivalents,
multiply pounds by 0.165.
• If you have a fuel type not listed, use rows f-h.
Step 3: Figure your net tax due
Line 2 - Enter the total amount of Illinois Motor Fuel Tax paid
for diesel gallons purchased for blending. You must attach
invoices as supporting documentation.
Line 3 - Subtract Line 2 from Line 1. This is your tax.
Line 4 - Enter the total credit you would like to apply on Line 4.
Keep in your records the original credit memorandum we
issued to you.
Line 5 - Subtract Line 4 from Line 3. This is your net tax due.
Line 6 - Enter the total amount you have paid for this reporting
period.
Line 7 - If Line 6 is greater than Line 5, subtract Line 5 from
Line 6. If you are claiming a credit, you must complete Step 5.
Line 8 - If Line 6 is less than Line 5, subtract Line 6 from
Line 5. Pay this amount with your return. If you do not pay the
tax you owe by the due date, you will owe penalty and interest.
We will bill you for penalties and interest.
Step 4: Sign below
We cannot process this form until it is signed by the taxpayer
or another person authorized to sign the return.
Step 5: Complete your claim for credit
Line 2 - If you are a party to a civil suit involving the amount
claimed on this return, mark "yes", and enter the name of the
suit on the line provided.
RMFT-144-X Instructions Back (R-06/17)

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