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

Line 13 - Write the number of gallons you sold or distributed that

Line 22 - This is your tax due. This amount 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 23 - Write the total amount of your motor fuel tax (MFT) credit

collection discount. (See instructions for Line 20.)

memorandum you are submitting with your return.

Attach the original credit memorandum we issued to you, or a

Line 14 - Write the number of gallons you used for operating motor

photocopy of a valid credit memorandum. If you do not attach a

vehicles on public highways and for recreational-type watercraft on

valid credit memorandum, the amount of the credit will be disal-

waters of Illinois. You must report these gallons separately from the

lowed and penalty and interest will be imposed.

gallons you distributed. If you do not make this distinction, your

collection discount may be disallowed. Complete Columns 1 and 2.

Line 24 - Follow the instructions on the return. This is the amount

of tax that must be paid in full.

Line 15 - Write the gallons you used for nontaxable (nonhighway)

purposes. Complete Columns 1 and 2. The tax paid on this

If you do not file a processable return or pay the tax you owe by the

gallonage may be credited or refunded to you. You must file

due date, you will owe penalty and interest. We will bill you for

Form RMFT-11, Illinois Motor Fuel Tax Refund Claim, before a

penalties and interest. If you prefer to figure these amounts, see the

credit or refund can be issued to you. Form RMFT-11 must be filed

most current Publication 103, Uniform Penalties and Interest,

within one year of the date on which you paid the tax.

because application of penalties and interest may be different

depending on when your return is due. Include the penalty and

Line 17 - Write the number of gallons from Schedule E,

interest amounts on Line 24. Please identify how much is penalty

Form RMFT-10, on Line 17, Column 1. Write the number of gallons

and interest to the left of Line 24.

of special fuel (including 1-K kerosene) from Schedule SE,

Note: If you have submitted any credit memorandum which has

Form RMFT-10-SF, on Line 17, Column 2.

created a negative amount in Line 24, a new credit memorandum

may be issued for your remaining credit balance. The amount may

Line 19 - Follow the instructions on the form. The amounts that you

be reduced by us to satisfy any unpaid Motor Fuel Tax, including

write on Line 19 will be zero or greater.

penalty and interest.

Line 20 - If you are filing this return on time and paying your tax

due in full, you may deduct a collection discount. The collection

discount is 1.75 percent (.0175) of the tax on the number of

gallons you sold and distributed for taxable purposes (Line 13)

less the number of gallons on which tax was paid at the time of

purchase (Line 17). If this amount is negative, write zero in the

appropriate column on Line 20.

Line 21 - Follow the instructions on the form. The amounts that you

write on Line 21 will be zero or greater.

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

Form Rmft-5 Instructions Page 3

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