Instructions For Form Mfut-15 - Ifta Quarterly Return

Column G - Taxable miles vary from jurisdiction to jurisdiction.

Column M - If your return is filed late, you owe interest to

See your Motor Fuel Use Tax Compliance Manual to ensure

each IFTA jurisdiction where tax is due. To compute the proper

proper reporting of taxable miles. All miles traveled in Illinois

interest, multiply the tax due (Column L) for that jurisdiction by

are considered taxable except miles accumulated while

1 percent (.01) per month. A fraction of a month is considered

driving on a single-trip permit. You must submit claims for

a whole month. If you have a credit in Column L, do not

refunds for Illinois non-highway use on Form RMFT-11, Motor

compute interest for that jurisdiction and fuel type.

Fuel Use Tax Refund Claim.

Step 4: Figure your total tax due or refund claimed

Column H - For each jurisdiction and fuel type, divide the

Line 2 - If you filed after the due date and have

taxable miles (Column G) by the average miles per gallon

• a balance due, multiply Line 1 by 10 percent (.10). Write

(Column C).

this amount or “$50,” whichever is greater, on Line 2.

Column I - Tax-paid gallons include fuel you purchased from

• a credit due, write “$50” on Line 2.

service stations and withdrew from tax-paid bulk storage in

• no tax or credit due, write “$50” on Line 2.

the specified jurisdiction during the reporting period.

Penalty is also assessed for taxes that are not paid in full.

Column J - Subtract the tax-paid gallons (Column I) from the

Line 5 - Any prior quarter’s balance due or credit will be

taxable gallons (Column H) for each IFTA jurisdiction. If the

preprinted on this line. Please contact us if you have questions

result is a credit, write the amount in brackets.

about this amount.

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

Line 6 - We will automatically issue refunds for overpayments

Rate Sheet, write the fuel tax rate for each IFTA jurisdiction

of $25 or more. We will credit overpayments of less than $25

entered in Column D.

to your next quarter’s return.

Column L - Multiply the net taxable gallons (Column J) by the

tax rate for each IFTA jurisdiction (Column K). If the result is a

credit, write the amount in brackets.

Surcharge Example and Instructions

Some jurisdictions impose an additional tax (surcharge) that is not collected at the pump. If you traveled in a jurisdiction that

imposes a surcharge (see IFTA Fuel Tax Rate Sheet), you must complete two lines in Step 3 for that jurisdiction. See the

example and instructions below.

Example

Juris-

Fuel

Total

Taxable

Tax-paid

Net taxable

Tax

Tax or credit

Interest

diction

type

miles

gallons

rate

due

(See Fuel

(Divide Column G by

(Subtract Column I

(Multiply Column J

Type Table)

Step 1, Column C)

from Column H)

by Column K)

30,000

5,700

4,500

1,200

.1600

$192.00

Surcharge

5,700

.1100

$627.00

Instructions

Line 1 - Complete Columns D through M for the applicable jurisdiction.

Line 2 - Write “surcharge” through Columns D and E. Do not complete Columns F, G, and I (you may block them out). Copy the amount

from Line 1, Column H, to Line 2, Columns H and J. Write the surcharge tax rate in Column K and figure Columns L and M.

All Other Jurisdiction Travel Example

If you traveled in non-IFTA jurisdictions (for example, Alaska; Washington, D.C.; or Mexico), you must report these miles and

gallons. Combine all non-IFTA operations and write the abbreviation “OM” (other miles) in Column D. Complete Columns D through

J. See the example below.

Example

Juris-

Fuel

Total

Taxable

Tax-paid

Net taxable

Tax

Tax or credit

Interest

diction

type

miles

gallons

rate

due

(See Fuel

(Divide Column G by

(Subtract Column I

(Multiply Column J

Type Table)

Step 1, Column C)

from Column H)

by Column K)

30,000

5,700

4,500

1,200

26,200

2,950

4,350

670

600

Page 2 of 2

MFUT-15 Instructions (R-2/99)

Instructions For Form Mfut-15 - Ifta Quarterly Return - 1999 Page 2

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