Instructions For Form Mfut-15 - Ifta Quarterly Return

Form MFUT-15 instructions

General Information

Specific Instructions

Who must file Form MFUT-15?

Step 1: Figure your miles per gallon

You must file Form MFUT-15

each quarter if you are an Illinois-based motor carrier licensed

Fuel type - The fuel types most commonly used have been

under the International Fuel Tax Agreement (IFTA). You must

preprinted in Step 1. For other fuel types, see the Fuel Type

report the operations of all qualified vehicles within your fleet.

Table. Write the abbreviation of the fuel you used on the blank

line provided.

When is Form MFUT-15 due?

Form MFUT-15, properly

signed and with full payment, is due on or before the last day

Column A - Write the total miles traveled everywhere (in both

of the month following the quarter covered by the return.

IFTA and non-IFTA jurisdictions) for the appropriate fuel type.

The sum of miles by fuel type listed in Column F must equal

How do I get a certified copy of my return?

If you want

the total miles indicated in Column A for that fuel type.

a certified copy of your return, you must provide an additional

copy of your return and a pre-addressed, stamped envelope

Column B - Write the total gallons of fuel consumed every-

at the time you file.

where (in both IFTA and non-IFTA jurisdictions) for the appro-

priate fuel type.

How do I correct a return I have already filed?

If you

need to correct a prior return, you may contact us for a blank

Column C - Divide Column A by Column B. Round to two

return. You may also use a copy of the original return filed for

decimal places.

that quarter by marking the filing status “amended,” making

any necessary changes, signing and dating the copy.

Example: Column A = 30,000. Column B = 7,000.

30,000 ÷ 7,000 = 4.285. Write “4.29” in Column C.

How long must I keep records?

You must keep the

records required to substantiate the information you report on

Step 2: Tell us your filing status

this return for at least four years from the due date of the

“Quarterly filing” is already marked for your convenience. If

return or the date filed, whichever is later.

any other status applies, please mark with an “X.” If you are

cancelling your license, you must specify the effective date.

General Instructions

Step 3: Figure your tax due or credit claimed

Round all miles to the nearest whole mile. Round all gallons to

Your operations in all jurisdictions must be reported.

the nearest whole gallon. For example, show 50,000.4 as

If you traveled in an IFTA jurisdiction that

50,000 and 50,000.5 as 50,001.

• imposes a motor fuel use tax for the specific fuel type you

Convert all kilometers to miles by multiplying the number of

used, you must complete Columns D through M.

kilometers by 0.62137. Convert all liters to gallons by multiply-

ing the number of liters by 0.2642.

• does not impose a motor fuel use tax on the specific type

of fuel you used (indicated with no tax rate on the rate tax

Make a copy of Side 2 of the return before you begin. You

sheet), you must still report these miles and gallons for

may need additional room to complete Step 3. Add all Side 2

this fuel by completing Columns D through J.

totals together and write the sum on Side 1 of the return.

• imposes an additional tax (surcharge) that is not col-

Include your account number and reporting period on your

lected at the pump, see the Surcharge Example and

remittance.

Instructions on the back of these instructions.

When you have completed the return, make a copy for your

If you traveled in a non-IFTA jurisdiction (Alaska; Washington,

records and mail the return in the enclosed envelope. If you

D.C.; Mexico; etc.), you must report these miles and gallons

misplace the enclosed envelope, mail your completed return

for this fuel by completing Columns D through J. See the All

to:

Other Jurisdiction Travel Example on the back of these

instructions.

MOTOR FUEL USE TAX SECTION

ILLINOIS DEPARTMENT OF REVENUE

Column D - Using the appropriate quarter’s IFTA Fuel Tax

PO BOX 19027

Rate Sheet, write the abbreviation for each IFTA jurisdiction in

SPRINGFIELD IL 62794-9027

which you traveled. If you are reporting more than one fuel

type per jurisdiction, write the IFTA jurisdiction abbreviation in

If you have questions, call our Springfield office weekdays

Column D next to each fuel type you enter in Column E.

between 8:00 a.m. and 4:30 p.m. at 217 785-1397.

Column E - Write the abbreviation for each fuel type

consumed in each IFTA jurisdiction. See the Fuel Type Table

for the fuel type abbreviations.

Column F - The total miles traveled in each IFTA jurisdiction

during the reporting period must include all taxable and non-

taxable miles.

Page 1 of 2

MFUT-15 Instructions (R-2/99)

Instructions For Form Mfut-15 - Ifta Quarterly Return - 1999

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