Form Rmft-5 Instructions (Page 2 of 3) in pdf

Form RMFT-5 Instructions

Specific Instructions

General Information

If you are a licensed distributor, complete Columns 1, 2, and 3.

Who must file this return?

If you are a licensed supplier, complete Columns 2 and 3 only.

If you are a licensed distributor or licensed supplier who sells or

uses motor fuel for any purpose, you must file this return.

Line 2a - Write the grand total of invoiced gallons from Schedule A,

Form RMFT-6, on Line 2a, Column 1. Write the grand total of

When are the return, schedules, and payment

invoiced gallons from Schedule SA, Form RMFT-6-SF, on Line 2a,

due?

Column 2. Write the grand total of invoiced gallons from

Schedule DA, Form RMFT-6-DF, on Line 2a, Column 3.

Your return is due on or before the twentieth day of each month for

the previous month's activity. You must file a return by this due date

Line 2b - Write the grand total of invoiced gallons from

even if you have no transactions during the reporting period.

Schedule E, Form RMFT-10, on Line 2b, Column 1. Write the grand

Supporting schedules, documents, and payment must accompany

total of invoiced gallons from Schedule SE, Form RMFT-10-SF, on

the return.

Line 2b, Column 2.

Where do I send my completed return?

Line 2c - Write the grand total of gallons of combustible gases and

Make your check payable to "Illinois Department of Revenue,

alcohol from Schedule GA-1, Form RMFT-112, on Line 2c, Column 1.

Motor Fuel Tax."

Write the grand total of gallons of 1-K kerosene from

Mail your completed return and payment to:

Schedule GA-1, Form RMFT-112, on Line 2c, Column 2.

ILLINOIS DEPARTMENT OF REVENUE

PO BOX 19019

Line 6 - Write the grand total of invoiced gallons from Schedule B,

SPRINGFIELD IL 62794-9019

Form RMFT-7, on Line 6, Column 1. Write the grand total of

invoiced gallons from Schedule SB, Form RMFT-7-SF, on Line 6,

What if I have additional questions or need

Column 2. Write the grand total of invoiced gallons from

more information?

Schedule DB, Form RMFT-7-DF, on Line 6, Column 3.

- Write to us at the address above or call our Springfield office

Line 7 - Write the grand total of invoiced gallons from Schedule C,

weekdays between 8:00 a.m. and 4:30 p.m. at 217 782-2291.

Form RMFT-8, on Line 7, Column 1. Write the grand total of

- Visit our Web site at

invoiced gallons from Schedule SC, Form RMFT-8-SF, on Line 7,

Column 2. Write the grand total of invoiced gallons from

- Call “Illinois Tax Fax,” our fax-on-demand service

Schedule DC, Form RMFT-8-DF, on Line 7, Column 3.

at 217 785-3400.

- For a copy of Publication 103, Uniform Penalties and Interest;

Line 8a - Write the grand total of invoiced gallons from Schedule D,

visit our Web site or call 1 800 356-6302.

Form RMFT-32, on Line 8a, Column 1. Write the grand total of

invoiced gallons from Schedule SD, Form RMFT-32-SF, on Line 8a,

What records must I keep?

Column 2. Write the grand total of invoiced gallons from

Schedule DD, Form RMFT-32-DF, on Line 8a, Column 3.

You are required by law to keep books and records showing all

purchases, receipts, sales, distributions, and use of motor fuel.

Line 8b - Write the grand total of invoiced gallons from

What if I do not comply?

Schedule DD-1, Form RMFT-33-DF, on Line 8b, Column 3.

You owe a late-filing penalty if you do not file a processable

Line 8c - Write the number of gallons of dyed diesel you used for

return by the due date, a late-payment penalty if you do not pay

nonhighway purposes. Do not include your sales of dyed diesel

the tax you owe by the date the tax is due, and a bad check

fuel.

penalty if your remittance is not honored by your financial institu-

tion. Interest is calculated on tax from the day after the original due

Line 9 - Write the grand total of invoiced gallons from Schedule F,

date of your return through the date you pay the tax. We will bill

Form RMFT-12, on Line 9 in Column 1, 2, or 3, as applicable.

you for penalties and interest. For more information about penal-

ties and interest, see Publication 103, Uniform Penalties and

Line 10 - This is the balancing figure on your motor fuel tax

Interest.

accounting and should, if all other figures are correct, represent your

gallonage adjustment due to temperature variation or evaporation.

If you do not file a return, we may also revoke your license.

Write any loss in Line 10a, or write any gain in Line 10b.

How do I convert liters to gallons?

Line 10a: The loss amount you may claim on Line 10a is

You must report your motor fuel in gallons. Gallons should be

limited. The limit is figured based on returns filed for the liability

rounded to the nearest whole gallon. Convert liters to gallons by

periods of January through June and separately for July through

multiplying liters by .2641721.

December 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,

What is the difference between dyed diesel fuel

plus the receipts of gallonage for each six month period, minus the

and special fuel?

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.

Dyed diesel fuel is any special fuel that has dye added per

Section 4d of the Motor Fuel Tax Law.

Line 11 - Add Lines 6 through 10b. Note: Line 10b is a negative

field.

RMFT-5 instructions front (R-06/03)

Form Rmft-5 Instructions Page 2

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