Schedule E - Form Rmft-10 Instructions printable pdf download

Illinois Department of Revenue

Schedule E Instructions

General Instructions

Definitions

This schedule is used for reporting purchases

Diesel Fuel Tax Rate: The tax imposed on the privilege

for which the following taxes have been paid:

of operating motor vehicles on Illinois public highways

and recreational‑type watercrafts on Illinois waters,

• Motor Fuel Tax (MFT) paid at the gasoline tax rate

which use diesel fuel, liquefied natural gas, or propane.

• Underground Storage Tank Tax (UST)

The current rate is $0.215 per gallon or gallon equivalent.

• Environmental Impact Fee (EIF)

Which fuel products must be reported on this

Gallon: In addition to its ordinary meaning, its equivalent in

schedule?

a capacity of measurement of substance in a gaseous state.

The fuel products that must be reported on this schedule

For compressed natural gas used as motor fuel, “gallon”

are all products for which tax has been paid at the gasoline

means a gasoline gallon equivalent (GGE).

tax rate. This includes products commonly or commercially

known or sold as gasoline (including casinghead and

Gasoline Gallon Equivalent (GGE): An amount of

absorption or natural gasoline), gasohol, motor benzol, or

compressed natural gas that has the equivalent energy

motor benzene, regardless of their classification or use, and

content of a gallon of gasoline, defined as 5.66 pounds of

any other product not taxed at the diesel fuel tax rate (e.g.,

compressed natural gas.

CNG).

Gasoline Tax Rate: The tax imposed on all motor fuel, other

When do I file this schedule?

than motor fuel subject to the diesel fuel tax rate, used in

You must file Schedule E with Form RMFT‑5, Motor Fuel

motor vehicles operating on Illinois public highways and in

Distributor/Supplier Tax Return, if you are reporting MFT‑paid

recreational‑type watercrafts operating on Illinois waters. The

gallons only, or both MFT‑ and UST‑/EIF‑paid gallons.

current rate is $0.19 per gallon or gallon equivalent.

You must file Schedule E with Form RMFT‑5‑US,

Specific Instructions

Underground Storage Tank Tax and Environmental Impact

Fee Receiver Tax Return, if you are reporting UST‑/EIF‑paid

Step 1: Complete the following information

gallons only, or both MFT‑ and UST‑/EIF‑paid gallons.

Enter your company name, your license number, and the

What records must I keep?

period for which you are reporting. Check the box next to the

tax/fee type and the product type you are listing on this page.

You are required by law to keep books and records for at least

three and one-half years showing all purchases, receipts,

Report one tax/fee type and one product type per page.

losses through any cause, sales, distributions, and use of

Step 2: Report your tax- and fee-paid purchases

fuels.

Lines 1 through 10 —

You must keep the original invoice for each tax‑ and fee‑paid

purchase identified on Schedule E. The invoice should be

Column 1 - Enter the month, day, and year of the invoice.

receipted “paid” and initialed by your supplier. You are not

Column 2 - Enter the invoice number.

required to attach invoices to this schedule unless we request

you to send them in.

Column 3 - Enter the carrier’s complete business name.

If we do request your invoices to verify purchases, we will

Column 4 - Enter the bill of lading or manifest number.

accept legible copies; however, we may require you to send us

the originals.

Column 5 - Enter the seller’s complete name.

What if I need additional assistance?

Column 6 - Enter the name of the Illinois city from which the

If you have questions about this schedule,

gasoline product originated.

write to us at Motor Fuel Tax, Illinois Department of

Column 7 - Enter the name of the Illinois city to which the

Revenue, PO Box 19477, Springfield, IL 62794-9477, or

gasoline product was delivered.

call our Springfield office at 217 782-2291, weekdays

between 8:00 a.m. and 4:30 p.m.

Column 8 - Enter the seller’s Illinois license number.

Column 9 - Enter the number of invoiced gallons. This

number must be reported as a liquid gallon or a gasoline

gallon equivalent (GGE).

Line 11 - Add the invoiced gallons reported in Column 9,

Lines 1 through 10.

RMFT-10 Instructions Front (R-6/17)

Schedule E - Form Rmft-10 Instructions

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