Instructions for Form Rmft-5-us-X - Amended Return/Claim for Credit Underground Storage Tank Tax and Environmental Impact Fee

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Illinois Department of Revenue
Form RMFT-5-US-X Instructions
Specific Instructions
General Information
Who must file this return and when is it
As originally reported or adjusted column: Enter the
amounts from your originally filed return or the corrected
due?
amounts from your last amended return. All entries must be
You must file Form RMFT-5-US-X to correct your original
for the same liability period.
return, to correct your previously filed amended return, or to
claim credit for overpayment of underground storage tank tax
Corrected amounts column: Enter the corrected amounts
(UST) and environmental impact fee (EIF).
in this column. Enter an amount on every line even if it did not
need to be corrected.
You must file a separate amended return with supporting
schedules and documentation for each reporting period
Line 2a - Enter the number of UST-/EIF-free gallons of
affected by a correction or credit.
gasoline and special fuel from Schedules A, SA, or DA in
Column 1. Enter the number of UST-/EIF-free gallons of other
What penalties may I owe?
fuels from Schedule LA in Column 2.
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
Line 2b - In Column 1, enter the number of UST-/EIF-paid
not pay the tax/fee you owe by the date the tax is due, and a
gallons of gasoline and special fuel from Schedules E and SE,
bad check penalty if your remittance is not honored by your
and include your gallons of dyed diesel from Schedule LE. In
financial institution. Interest is calculated on tax from the day
Column 2, enter the number of UST-/EIF-paid gallons of other
after the original due date of your return through the date you
fuels from Schedule LE.
pay the tax/fee. We will bill you for penalties and interest. For
more information about penalties and interest, see Publication
Line 6a - Enter the number of UST-/EIF-free gallons of diesel
103, Penalties and Interest for Illinois Taxes, available on our
fuel you sold to qualified railroads for direct rail operation from
website at tax.illinois.gov.
Schedule LB in Column 1.
How do I file my return?
Line 6b - In Column 1, enter the number of UST-/EIF-free
gallons of kerosene (other than 1-K kerosene) you sold to
For all reporting periods December 2015 and after, you must
qualified air carriers from Schedule LB. In Column 2, report
electronically file your return and pay tax using MyTax Illinois,
available on our website at tax.illinois.gov. When you file
gallons of other fuel you sold to qualified air carriers from
Schedule LB.
your return electronically, your schedules also must be filed
with your return in MyTax Illinois. You have two options to file
Line 6c - Enter the number of UST-/EIF-free gallons of diesel
your schedules within MyTax Illinois:
fuel you sold to qualified ships, barges, and vessels from
• import the electronic file of your schedules into MyTax
Schedule LB in Column 1.
Illinois, or
• manually enter the information onto the schedules in MyTax
Line 7 - In Column 1, enter the number of gallons of UST-/
Illinois.
EIF-free gasoline and special fuel from Schedules C, SC, and
Note: Returns that are required to be but that are not filed
DC. In Column 2, enter the number of UST-/EIF-free gallons of
electronically will be treated as non-filed. We also will disallow
other fuels from Schedule LC.
your collection discount.
Line 8 - In Column 1, enter the number of gallons of UST-/
What if I have additional questions or need
EIF-free gasoline and special fuel from Schedules D, SD and
more information?
DD. In Column 2, enter the number of UST-/EIF-free gallons of
other fuels from Schedule LD.
Write to us at the address above or call us at our Springfield
office weekdays between 8:00 a.m. and 4:30 p.m. at
Line 9 - This is the balancing figure on your fuel tax/fee
217 782-2291 or
sit our website at tax.illinois.gov.
vi
accounting and should, if all other figures are correct,
represent your gallonage adjustment due to temperature
variation or evaporation. Enter any loss in Line 9a, or enter
any gain in Line 9b.
RMFT-5-US-X instructions front (R-01/16)
Illinois Department of Revenue
Form RMFT-5-US-X Instructions
Specific Instructions
General Information
Who must file this return and when is it
As originally reported or adjusted column: Enter the
amounts from your originally filed return or the corrected
due?
amounts from your last amended return. All entries must be
You must file Form RMFT-5-US-X to correct your original
for the same liability period.
return, to correct your previously filed amended return, or to
claim credit for overpayment of underground storage tank tax
Corrected amounts column: Enter the corrected amounts
(UST) and environmental impact fee (EIF).
in this column. Enter an amount on every line even if it did not
need to be corrected.
You must file a separate amended return with supporting
schedules and documentation for each reporting period
Line 2a - Enter the number of UST-/EIF-free gallons of
affected by a correction or credit.
gasoline and special fuel from Schedules A, SA, or DA in
Column 1. Enter the number of UST-/EIF-free gallons of other
What penalties may I owe?
fuels from Schedule LA in Column 2.
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
Line 2b - In Column 1, enter the number of UST-/EIF-paid
not pay the tax/fee you owe by the date the tax is due, and a
gallons of gasoline and special fuel from Schedules E and SE,
bad check penalty if your remittance is not honored by your
and include your gallons of dyed diesel from Schedule LE. In
financial institution. Interest is calculated on tax from the day
Column 2, enter the number of UST-/EIF-paid gallons of other
after the original due date of your return through the date you
fuels from Schedule LE.
pay the tax/fee. We will bill you for penalties and interest. For
more information about penalties and interest, see Publication
Line 6a - Enter the number of UST-/EIF-free gallons of diesel
103, Penalties and Interest for Illinois Taxes, available on our
fuel you sold to qualified railroads for direct rail operation from
website at tax.illinois.gov.
Schedule LB in Column 1.
How do I file my return?
Line 6b - In Column 1, enter the number of UST-/EIF-free
gallons of kerosene (other than 1-K kerosene) you sold to
For all reporting periods December 2015 and after, you must
qualified air carriers from Schedule LB. In Column 2, report
electronically file your return and pay tax using MyTax Illinois,
available on our website at tax.illinois.gov. When you file
gallons of other fuel you sold to qualified air carriers from
Schedule LB.
your return electronically, your schedules also must be filed
with your return in MyTax Illinois. You have two options to file
Line 6c - Enter the number of UST-/EIF-free gallons of diesel
your schedules within MyTax Illinois:
fuel you sold to qualified ships, barges, and vessels from
• import the electronic file of your schedules into MyTax
Schedule LB in Column 1.
Illinois, or
• manually enter the information onto the schedules in MyTax
Line 7 - In Column 1, enter the number of gallons of UST-/
Illinois.
EIF-free gasoline and special fuel from Schedules C, SC, and
Note: Returns that are required to be but that are not filed
DC. In Column 2, enter the number of UST-/EIF-free gallons of
electronically will be treated as non-filed. We also will disallow
other fuels from Schedule LC.
your collection discount.
Line 8 - In Column 1, enter the number of gallons of UST-/
What if I have additional questions or need
EIF-free gasoline and special fuel from Schedules D, SD and
more information?
DD. In Column 2, enter the number of UST-/EIF-free gallons of
other fuels from Schedule LD.
Write to us at the address above or call us at our Springfield
office weekdays between 8:00 a.m. and 4:30 p.m. at
Line 9 - This is the balancing figure on your fuel tax/fee
217 782-2291 or
sit our website at tax.illinois.gov.
vi
accounting and should, if all other figures are correct,
represent your gallonage adjustment due to temperature
variation or evaporation. Enter any loss in Line 9a, or enter
any gain in Line 9b.
RMFT-5-US-X instructions front (R-01/16)
Form RMFT-5-US-X Instructions
Specific Instructions
Specific Instructions
Line 9a - The loss amount you may claim on Line 9a is
If you are increasing the amount of tax and fee due, you
limited. For periods beginning on and after July 1, 2001, the
may not increase the amount of your discount unless the
limit is figured based on returns filed for the liability periods
increased tax and fee due is paid on or before the due date
of the original return. If you are decreasing the amount of tax
of January through June and separately for July through
and fee due, you must refigure the amount of your discount
December of each year. The net loss is limited to 1 percent
of the total gallons in storage at the beginning of each six-
based on your new figures.
month period, plus the receipts of gallonage for each six
month period, minus the amount of storage at the end of
Line 18 - If you have a credit memorandum and you wish to
each six month period. Any loss exceeding the 1 percent
use it toward what you owe, enter the amount you are using.
limit is subject to the Underground Storage Tank Tax and
Environmental Impact Fee.
Line 20 - Enter the total amount you have paid for this
reporting period.
Line 10 - Add Lines 6a though 9b. Note: Line 9b is a negative
Line 21 - In the Corrected Amounts Column, if Line 19 is
field.
greater than Line 20, subtract Line 20 from Line 19. Pay this
Line 12 - In Column 1, enter the total number of gallons of
amount with your return.
gasoline and special fuel you purchased UST- and EIF-paid. In
Column 2, enter the total number of gallons of other fuels you
If you do not file a processable return or pay the tax you owe
purchased UST- and EIF-paid.
by the due date, you will owe penalty and interest. We will
bill you for penalties and interest. For more information, see
Line 15a - The underground storage tax is 3/10 of a cent
Publication 103 available on our website at tax.illinois.gov.
(.003) per gallon of fuel. Multiply Line 14 by .003 and enter the
result.
Line 22 - In the Corrected Amounts Column, if Line 19 is less
than Line 20, subtract Line 19 from Line 20. If you are claiming
Line 15b - The environmental impact fee rate is $60 per 7,500
a credit, your must complete Step 9.
gallons of fuel prorated to any portion. Multiply Line 14 by .008
and enter the result.
Line 16 - If you file your return and pay your tax and fee in full
on time, you are allowed a collection discount. The collection
discount is 1.75 percent (.0175) of the gross tax and fee due.
Multiply Line 15c, gross tax and fee due, by 1.75% (.0175)
and enter the result.
RMFT-5-US-X instructions front (R-01/16)

Download Instructions for Form Rmft-5-us-X - Amended Return/Claim for Credit Underground Storage Tank Tax and Environmental Impact Fee

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