MFUT-15, IFTA Quarterly Return Instructions

You must file Form MFUT-15 each quarter if you are an Illinois-based motor carrier licensed in Illinois under the International Fuel Tax Agreement (IFTA). You must report the operations of all qualified vehicles within your fleet.

Form MFUT-15 is due on or before the last day of the month following the quarter covered by the return.

You must file your MFUT-15 Return electronically using MyTax Illinois.

Convert all kilometers to miles by multiplying the number of kilometers by 0.62137.

Convert all liters to gallons by multiplying the number of liters by 0.2642.

You must keep the records required to substantiate the information you report for at least four years from the due date of the return or the date filed, whichever is later.

Email us at REV.IFTA@illinois.gov or call our Springfield office weekdays between 8:00 a.m. and 4:00 p.m. at 217 785-1397.

Instructions – The Instructions button at the top of the return will open the instructions for this return.

Tips – Selecting the Tip icon (blue question mark in a blue circle) will give you access to further information specific to that line or field.

Save Draft – Select the Save Draft button in the lower left of the return and enter your password. You will have the option to:

• Continue Editing – selecting this button will save your progress and allow you to continue working on thereturn
• Finish Later – selecting this button will save your progress and allow you to return at a later time to continue working on the return
• Printable Confirmation – selecting this button allows you to print the confirmation information from saving your progress
• Print/Save a Copy of your Request – selecting this button allows you to print the return information you have entered up to that point
• OK – selecting this button will take you to the screen you were on prior to opening the return

Note: Saving your return is not the same as filing your return. For instructions on how to file your return with the Illinois Department of Revenue (IDOR), see the Submitting Your Return section of these instructions.

Cancel – Select the Cancel button to exit the return.

Note: If you exit the return using the Cancel button, you will lose any unsaved changes.

Mark the selection which applies to the return you are filing. You must file a return even if you did not have any activity.

Quarterly Filing – This selection will be systemically marked on original returns.

Amended – This selection will be systemically marked on amended returns.

No Operation – Select this if you did not have any operations during the filing period.

Note: If you selected this option to declare a no operation return, there is no need to progress to Step 2 or Step 3.

Cancel Fuel License – Select this if you wish to cancel your Illinois IFTA credentials.

Effective Date – Enter the date you ceased operations.

Note: The date entered must fall within the quarter for which you are filing the return.

Fuel type – Select the fuel type that you will be reporting from the drop-down menu.

Note: You must make a separate entry on the table for each different fuel type you are reporting.

Column A, Total Miles - Enter the total miles traveled everywhere (in both IFTA and non-IFTA jurisdictions) for the appropriate fuel type. Partial miles will be rounded to the nearest whole mile.

Note: The sum of miles by fuel type listed in Step 3, Column F must equal the total miles indicated in Step 1, Column A for that fuel type.

Column B, Total Fuel Volume - Enter the total volume of fuel used (in both IFTA and non-IFTA jurisdictions) for the appropriate fuel type. Partial units will be rounded to the nearest whole unit.

Note: An accurate mile per fuel volume figure requires accounting for the fuel that was used in the fuel tank(s) of the qualified motor vehicle(s), not the amount of fuel purchased.

Column C, Average Miles per Fuel Volume – This field will be calculated systemically by dividing Column A by Column B and will be rounded using 2 decimal places.

Common errors:

• If miles were driven during a quarter, but no fuel was purchased, it is not accurate to enter zero in Column C. There was enough fuel in the tank to cover the miles driven. That amount of fuel used is what must be entered to calculate an accurate figure in Column C.
• If calculations were based on purchases and a fuel receipt gets lost, and is not included in the calculation, then the figure in Column C would be inflated. That is why it is important to report the amount of fuel used, not purchased, for an accurate figure in Column C.

EXAMPLES:

US DOT no. – This field is systemically populated with your US DOT identification number. If your US DOT number is incorrect for this period, you must correct it.

Column D: Jurisdiction – Enter the abbreviation for each IFTA jurisdiction in which you traveled using the dropdown menu. If you traveled in a non-IFTA jurisdiction (Alaska, Washington D.C., Mexico, etc.) you will select “Other Jurisdiction”.

Note: If you are reporting more than one fuel type per jurisdiction, you will enter the jurisdiction in Column D for each fuel type.

Column E – Enter the fuel type consumed in each IFTA jurisdiction using the drop-down menu.

Surcharge – If you traveled in a jurisdiction that imposes a surcharge, you will need to enter two lines for each fuel type used for that jurisdiction. The first line will be the tax line where you will enter all the mileage and fuel volume data for that jurisdiction. The second line is the surcharge line where you will enter the jurisdiction and fuel type. The rest of the surcharge line will be systemically completed.

Column F: Total Miles – Enter the total miles (taxable and non-taxable miles) traveled in each IFTA jurisdiction during the reporting period, including miles driven while using a single-trip permit.

Column G: Taxable Miles – Enter the taxable miles for each jurisdiction. Normally, your taxable miles are the same as your total miles travelled in a jurisdiction. Illinois has no exempt miles. A list of exemptions is maintained at www.iftach.org where you can verify if an exemption is allowed by a jurisdiction.

Note: Do not report any miles accumulated while driving on a single-trip permit.

Column H: Taxable Fuel Volume – This field will be systemically calculated by dividing the taxable miles (Column G) by the average miles per fuel volume (Column C).

Column I: Tax-paid Fuel Volume – Enter the tax-paid fuel volume you purchased. Include fuel purchased from service stations and withdrawn from tax-paid bulk storage in the specified jurisdiction during the reporting period.

Column J: Net Taxable Fuel Volume – This field will be systemically calculated by subtracting the tax-paid fuel volume (Column I) from the taxable fuel volume (Column H). If the result is a credit, the amount will be displayed in parentheses.

Column K: Tax Rate – This field will be systemically populated using the appropriate fuel tax rate for each IFTA jurisdiction.

Split rates – from time to time jurisdictions change their tax rate in the middle of a quarter. You must determine which miles and fuel purchases occurred under each rate. If you have operations during the period for both rates you must enter the jurisdiction twice in step 3 and choose the appropriate tax rate. You can identify the appropriate tax rate by using the drop-down choice in the tax rate box (Column K) for the split rate jurisdictions. The tax rates are posted on the International Fuel Tax Association’s website at www.iftach.org.

Note: The tax rate field will not populate for surcharge entries.

Column L: Surcharge Rate – This field will be systemically populated with the appropriate surcharge rate on entries where the Surcharge column has been marked.

Column M: Tax or Credit Due – This field will be systemically calculated by multiplying the net taxable fuel volume (Column J) by the tax rate (Column K). If the result is a credit, the amount will be displayed with a negative sign in front of it.

Column N: Interest Due – If your return is filed late, you owe interest to each IFTA jurisdiction where tax is due. This field will be systemically calculated to figure any interest due. Interest shall be set at an annual rate of two percentage points above the underpayment rate established under Section 6621(a)(2) of the Internal Revenue Code, adjusted on an annual basis on January 1 of each year. Interest shall accrue monthly at one-twelfth this annual rate.

Name of Person Preparing Return – Enter the name of the individual who is preparing and submitting the return.

Title – Enter the title (e.g. President, Treasurer, etc.) of the individual who is preparing and submitting the return.

Phone Number – Enter a phone number at which the individual who is preparing and submitting the return may be reached.

Email – Enter a valid email address at which the individual who is preparing and submitting the return may be reached.

Line 1 – This line will systemically populate with the total tax or credit due from Step 3.

• If the number is positive, this is the amount you owe.
• If the number is negative, this is the amount of refund you are owed.

Line 2 – If you submit your return after the due date the system will automatically calculate any penalty due.

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

Penalty is equal to $50 or 10 percent of the delinquent tax liability, whichever is greater.

Line 3 – This line will systemically populate with the total interest due from Step 3.

Line 4 – This line will be systemically calculated by adding Lines 1, 2, and 3. If the result is a credit, the amount will be displayed with a negative sign in front of it.

The Review Step allows the user to view the information which has been entered on the return in its entirety.

To file your return with IDOR, you must submit your completed return.

• Select the Submit button on the review stage of return.
• Enter your password.

When the return has been successfully submitted you will receive a confirmation screen. The confirmation screen gives you the following options:

• Printable Confirmation – selecting this button allows you to print the confirmation information from submitting your return.
• OK – selecting this button will take you to the screen you were on prior to opening the return.
• Print/Save a Copy of your Request – selecting this button allows you to print the return.
• Proceed to Payment – selecting this button allows you to begin the process of submitting your IFTA return payment.

The Return Status column will tell you which stage of processing your return is in.

Note: There is no status listed before the due date of the return for the period unless you start the request and either save or submit.

No Status – If no status is listed in the column, no action has been taken on the return for this period.

Overdue – No return has been filed with IDOR for this period and the due date has passed.

Saved – A return exists for the period but has not been submitted to IDOR.

Note: A return must be submitted on or before the due date in order to be considered filed on time. If you save a return prior to the due date, the status will not switch to overdue if you do not submit it by the due date; it will remain as saved. Saving a return and submitting a return are not the same. See Submitting Your Return for more information.

In Process – Your return has been submitted through MyTax Illinois and has been accepted by IDOR. However, it has not been fully processed.

Note: If you wish to make changes to a return in process, you must complete and submit an amended return. However, it is possible that the numbers on the return may change based on IDOR review.

Multiple Returns – More than one return exists for this period. Select the Period link on the left to see what the status is on the multiple returns.

Pending – Your return has been submitted through MyTax Illinois, but not processed by the agency.

Note: If you wish to make changes to your return while it is in the Pending status, you may edit your return. After editing your return you must Submit your return again. Simply saving your changes will not submit the new information to IDOR.

Processed – Your return has been submitted through MyTax Illinois and also processed by IDOR.

Note: If you wish to make changes to a processed return, you must complete and submit an amended return.

The CSV (Comma Separated Value) file format is used for importing Step 3 of the IFTA quarterly return MFUT-15. The import feature is recommended for users who have software that can create the CSV format. Using a spreadsheet program (e.g., Excel), columns are required to create a CSV file that is recognized and accepted by MyTax Illinois. Users must save their spreadsheet as a CSV (Comma Delimited)(*.csv) file. No other CSV file type is compatible with the import feature in MyTax Illinois for this return type. The file should have no header row. The file must contain the following columns in this order:

Example:

You are filing Step 3 of the IFTA quarterly return MFUT-15. The record for the transaction would be reported as follows: jurisdiction Illinois, fuel type Diesel, total miles 100, taxable miles 100, tax paid fuel volume 25. CSV Spreadsheet Example (e.g., Excel)

MFUT-15 Instructions (R-01/26)