Instructions For Form Mfut-15 - State Of Illinois
ADVERTISEMENT
1
2
3
4
5
6Form 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 - We have preprinted an asterisk next to each fuel
under the International Fuel Tax Agreement (IFTA). You must
type that our records indicate you use in your operations. If this
report the operations of all qualified vehicles within your fleet
is no longer accurate, you must contact us for further instruc-
on the return.
tions.
When is this return due?
Form MFUT-15, properly signed
Column A - Write the total miles traveled everywhere (in both
and with full payment, is due on or before the last day of the
IFTA and non-IFTA jurisdictions) for the appropriate fuel type.
month following the quarter covered by the return.
The sum of miles by fuel type listed in Column F must be equal
How do I get a certified copy of my return?
If you want
to the total miles indicated in Column A for that fuel type.
a certified copy of your return, you must provide an additional
Column B - Write the total gallons of fuel consumed every-
copy of your return and a pre-addressed, stamped envelope at
where (in both IFTA and non-IFTA jurisdictions) for the appropri-
the time you file.
ate fuel type.
How do I correct a return I have already filed?
If you
Column C - Divide Column A by Column B. Round to two
need to correct a prior return, you may contact us for a blank
decimal places.
return. You may also use a copy of the original return filed for
that quarter by marking the filing status “amended,” making any
Example: Column A = 30,000. Column B = 7,000.
necessary changes, signing and dating the copy.
30,000 ÷ 7,000 = 4.285. Write 4.29 in Column C.
How long must I keep records?
You must retain the
Step 2: Tell us your filing status
records required to substantiate this return for at least four
years from the due date of the return or the date filed, which-
“Quarterly filing” is already marked for your convenience. If any
ever is later.
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
If you traveled in a jurisdiction that does not collect motor
Round all miles to the nearest whole mile. Round all gallons to
fuel use tax for a specific fuel type (listed as “N/A” on the
the nearest whole gallon. For example, show 50,000.4 as
IFTA Fuel Tax Rate Sheet) or a non-IFTA jurisdiction, you
50,000 and 50,000.5 as 50,001.
must report these miles. See the All Other Jurisdiction Travel
Convert all kilometers to miles by multiplying the number of
Example on the back of these instructions.
kilometers by 0.62137. Convert all liters to gallons by multiply-
If you traveled in a jurisdiction that imposes an additional
ing the number of liters by 0.2642.
tax (surcharge) that is not collected at the pump, see the
Make a copy of Side 2 of the return before you begin. You
Surcharge Example and Instructions on the back.
may need additional room to complete Step 3. Add all Side 2
Column D - Using the appropriate quarter’s IFTA Fuel Tax Rate
subtotals together and carry the sum to Side 1 of the return.
Sheet, write the abbreviation for each IFTA jurisdiction in which
Include your account number and reporting period on your
you traveled. If you are reporting more than one fuel type per
check.
jurisdiction, write the IFTA jurisdiction abbreviation in Column D
next to each fuel type you enter in Column E.
When you have completed the return, make a copy for your
records and mail the return in the enclosed envelope. If you
Column E - Write the abbreviation for each fuel type consumed
misplace the enclosed envelope, mail your completed return to:
in an IFTA jurisdiction.
MOTOR FUEL USE TAX SECTION
Column F - The total miles traveled in each IFTA jurisdiction
ILLINOIS DEPARTMENT OF REVENUE
during the reporting period must include all taxable and non-
PO BOX 19027
taxable miles.
SPRINGFIELD IL 62794-9027
Column G - Taxable miles vary from jurisdiction to jurisdiction.
If you have questions, call our Springfield office weekdays
Refer to your Motor Fuel Use Tax Compliance Manual to insure
between 8:00 a.m. and 4:30 p.m. at 217 785-1397.
proper reporting of taxable miles. All miles traveled in Illinois
are considered taxable except miles accumulated while driving
on a single-trip permit. You must submit claims for refunds for
Illinois non-highway use on Form RMFT-11, Motor Fuel Use Tax
Refund Claim.
Page 1 of 2
MFUT-15 Instructions (R-9/98)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial