Instructions for Form Rmft-144 - Alternative Fuels Return

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Illinois Department of Revenue
Form RMFT-144 Instructions
General Information
If you have questions, write us at the address above or call
What are alternative fuels?
weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-2291.
Alternative fuels include propane, compressed natural gas,
What records must I keep?
ethanol, alcohol, liquefied natural gas, biodiesel, or any motor
You are required to keep records and books showing all
fuel other than gasoline or diesel fuel.
purchases, receipts, losses through any cause, sales,
Who must file Form RMFT-144?
distribution, and use of motor fuel.
You must file Form RMFT-144, Alternative Fuels Return, if you
What if I fail to comply?
• produce biodiesel fuel or blend diesel with any agent to
You owe a late-payment penalty if you do not pay the tax
make a biodiesel blend for your own use in operating motor
you owe by the date the tax is due, and a bad check penalty
vehicles on Illinois public highways or recreational-type
if your remittance is not honored by your financial institution.
watercraft on Illinois waters; or
Interest is calculated on tax from the day after the original due
• are not licensed as a distributor and you purchase or sell
date of your return through the date you pay the tax. We will
tax-free alternative fuels (such as CNG, LP, LNG, etc.) that
bill you for penalties and interest. For more information about
are used to propel motor vehicles on public highways.
penalties and interest, see Publication 103, Penalties and
Interest for Illinois Taxes. For a copy of this publication, visit
Note: Do not report any sale of biodiesel on Form RMFT-144.
our website at tax.illinois.gov.
Call 217 782-2291 for instructions if you made any sale of
biodiesel fuel or biodiesel blends. Form RMFT-144 is limited to
We will bill you for any penalty and interest amounts
use only by persons who produce biodiesel fuel and biodiesel
owed.
blends exclusively for personal use and not for resale. You
Definitions
do not have to file and pay tax if you obtained LP gas tax-free
under an official certificate of exemption.
Biodiesel: A renewable diesel fuel derived from biomass
When is Form RMFT-144 due?
intended for use in diesel engines.
Biodiesel blends: A blend of biodiesel with petroleum-based
For biodiesel, the number of biodiesel fuel gallons you use,
diesel fuel in which the resultant product contains no less than
produce or blend per year determines when you must file
1 percent, and no more than 99 percent biodiesel (i.e., a B20
Form RMFT-144.
blend is 20 percent biodiesel and 80 percent petro-diesel).
• 5,000 or more gallons, you are a monthly filer and your
Biomass: Non-fossil, organic materials with an intrinsic
return is due on or before the twentieth day of each month
for the previous month's activity.
chemical energy content. "Biomass" includes, but is not limited
• Less than 5,000 gallons, you are an annual filer and your
to, soybean oil, other vegetable oils, and ethanol.
return is due on or before January twentieth for the previous
Blending: The mixing together by any process, of any
calendar year.
product with other products, regardless of the original
For all other alternative fuels, you must file Form RMFT-144,
character of the products so blended, provided the resultant
any supporting documentation, and payment for the tax you
product so obtained is suitable or practicable for use as a
owe on or before the twentieth day of each month for the
motor fuel.
previous month's activity.
Diesel fuel: Any product intended for use or offered for sale
What do I need to attach to Form RMFT-144?
as a fuel for engines in which the fuel is injected into the
combustion chamber and ignited by pressure without electric
Attach invoices for the diesel fuel you purchased for blending
spark.
purposes and on which you paid the Illinois Motor Fuel Tax.
Diesel Gallon Equivalent (DGE): An amount of liquefied
Where do I send my completed Form RMFT-144?
natural gas or propane that has the equivalent energy content
Mail your completed return and payment to:
of a gallon of diesel fuel, defined as 6.06 pounds of liquefied
natural gas or 6.41 pounds of propane.
MOTOR FUEL TAX
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19019
SPRINGFIELD IL 62794-9019
You can also file your Form RMFT-144 and pay any tax liability
online with MyTax Illinois, our free online account management
program for taxpayers. Visit our website at tax.illinois.gov for
more information.
RMFT-144 Instructions Front (R-06/17)
Illinois Department of Revenue
Form RMFT-144 Instructions
General Information
If you have questions, write us at the address above or call
What are alternative fuels?
weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-2291.
Alternative fuels include propane, compressed natural gas,
What records must I keep?
ethanol, alcohol, liquefied natural gas, biodiesel, or any motor
You are required to keep records and books showing all
fuel other than gasoline or diesel fuel.
purchases, receipts, losses through any cause, sales,
Who must file Form RMFT-144?
distribution, and use of motor fuel.
You must file Form RMFT-144, Alternative Fuels Return, if you
What if I fail to comply?
• produce biodiesel fuel or blend diesel with any agent to
You owe a late-payment penalty if you do not pay the tax
make a biodiesel blend for your own use in operating motor
you owe by the date the tax is due, and a bad check penalty
vehicles on Illinois public highways or recreational-type
if your remittance is not honored by your financial institution.
watercraft on Illinois waters; or
Interest is calculated on tax from the day after the original due
• are not licensed as a distributor and you purchase or sell
date of your return through the date you pay the tax. We will
tax-free alternative fuels (such as CNG, LP, LNG, etc.) that
bill you for penalties and interest. For more information about
are used to propel motor vehicles on public highways.
penalties and interest, see Publication 103, Penalties and
Interest for Illinois Taxes. For a copy of this publication, visit
Note: Do not report any sale of biodiesel on Form RMFT-144.
our website at tax.illinois.gov.
Call 217 782-2291 for instructions if you made any sale of
biodiesel fuel or biodiesel blends. Form RMFT-144 is limited to
We will bill you for any penalty and interest amounts
use only by persons who produce biodiesel fuel and biodiesel
owed.
blends exclusively for personal use and not for resale. You
Definitions
do not have to file and pay tax if you obtained LP gas tax-free
under an official certificate of exemption.
Biodiesel: A renewable diesel fuel derived from biomass
When is Form RMFT-144 due?
intended for use in diesel engines.
Biodiesel blends: A blend of biodiesel with petroleum-based
For biodiesel, the number of biodiesel fuel gallons you use,
diesel fuel in which the resultant product contains no less than
produce or blend per year determines when you must file
1 percent, and no more than 99 percent biodiesel (i.e., a B20
Form RMFT-144.
blend is 20 percent biodiesel and 80 percent petro-diesel).
• 5,000 or more gallons, you are a monthly filer and your
Biomass: Non-fossil, organic materials with an intrinsic
return is due on or before the twentieth day of each month
for the previous month's activity.
chemical energy content. "Biomass" includes, but is not limited
• Less than 5,000 gallons, you are an annual filer and your
to, soybean oil, other vegetable oils, and ethanol.
return is due on or before January twentieth for the previous
Blending: The mixing together by any process, of any
calendar year.
product with other products, regardless of the original
For all other alternative fuels, you must file Form RMFT-144,
character of the products so blended, provided the resultant
any supporting documentation, and payment for the tax you
product so obtained is suitable or practicable for use as a
owe on or before the twentieth day of each month for the
motor fuel.
previous month's activity.
Diesel fuel: Any product intended for use or offered for sale
What do I need to attach to Form RMFT-144?
as a fuel for engines in which the fuel is injected into the
combustion chamber and ignited by pressure without electric
Attach invoices for the diesel fuel you purchased for blending
spark.
purposes and on which you paid the Illinois Motor Fuel Tax.
Diesel Gallon Equivalent (DGE): An amount of liquefied
Where do I send my completed Form RMFT-144?
natural gas or propane that has the equivalent energy content
Mail your completed return and payment to:
of a gallon of diesel fuel, defined as 6.06 pounds of liquefied
natural gas or 6.41 pounds of propane.
MOTOR FUEL TAX
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19019
SPRINGFIELD IL 62794-9019
You can also file your Form RMFT-144 and pay any tax liability
online with MyTax Illinois, our free online account management
program for taxpayers. Visit our website at tax.illinois.gov for
more information.
RMFT-144 Instructions Front (R-06/17)
Step 2: Sign below
Gallon: In addition to its ordinary meaning, its equivalent
in a capacity of measurement of substance in a gaseous
We cannot process this form until it is signed by the taxpayer
state. For liquefied natural gas or propane used as motor
or another person authorized to sign the return.
fuel, "gallon" means a diesel gallon equivalent (DGE). For
compressed natural gas used as motor fuel, "gallon" means a
gasoline gallon equivalent (GGE).
Gasoline Gallon Equivalent (GGE): An amount of
compressed natural gas that has the equivalent energy
content of a gallon of gasoline, defined as 5.66 pounds of
compressed natural gas.
Motor fuel: All volatile and inflammable liquids produced,
blended or compounded for the purpose of, or which are
suitable or practicable for, operating motor vehicles.
Private biodiesel fuel producer: A person whose only
activities with respect to motor fuel are the conversion of
any biomass materials into biodiesel fuel, which is produced
exclusively for personal use and not for sale, or the blending of
biodiesel fuel resulting in biodiesel blends, which is produced
exclusively for personal use and not for sale.
Sale: In addition to its ordinary meaning, any exchange,
gift or other disposition. In every case where motor fuel is
exchanged, given or otherwise disposed of, it shall be deemed
to have been sold.
Specific Instructions
Step 1: Figure your tax
Line 1 - 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 Line 1.
• 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.
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 the amount of tax
you owe. 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.
RMFT-144 Instructions Back (R-06/17)

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