Processable RMFT-5, RMFT5-US, and RMFT-144 are due on or before the 20th day of each month for the previous month’s activity. If the due date falls on a weekend or holiday, your return, schedules, and payment are due the next business day.
A processable return is one that has been signed by the person required by law, is in the required format, and contains all information necessary to determine the correct tax due.
Effective January 1, 2016 all motor fuel distributors, suppliers, and receivers must file their returns and pay their Motor Fuel Tax liabilities with the Illinois Department of Revenue using MyTax Illinois. For more information see Informational Bulletin FY 2016-06, Motor Fuel Tax Returns Now Are Required to Be Filed Electronically. Taxpayers filing the RMFT-144, Alternative Fuels Return, may still submit paper returns.
You have two options to file your schedules within My Tax Illinois,
Information on magnetic media is available in our Magnetic Media Filing Formats for Motor Fuel Reporting guide.
Yes. A list of Approved Vendors for Magnetic Media Formats is available to the general public.
Electronic payments may be made through MyTax Illinois or by using the ACH credit method. For more information see Informational Bulletin FY 2016-06, Motor Fuel Tax Returns Now Are Required to Be File Electronically.
If you file your return on time and pay the total tax due with your return, you qualify to take a 1.75% deduction of your taxable sales.
If you file your return and/or pay the total tax due after the date it is due, you may be liable for late filing or no payment/under payment penalties and possible interest. For detailed penalty and interest information, see Publication 103, Penalties and Interest for Illinois Taxes.
You should file your returns in the way in which you were billed. If you were billed “net”, report “net”. If you were billed “gross”, report “gross”.
You can fix it with two simple entries on the applicable schedule – the reversal of the original entry (shown in parenthesis) and the corrected entry directly below it (not in parenthesis). It is not necessary to send the entire schedule detailed out.
For reporting purposes, gasohol is classified in the same category as gasoline.
The following types of sales are exempt from the Underground Storage Tank Tax and the Environmental Impact Fee: