RMFT-18, Schedule LE Instructions

This schedule is used for reporting the following taxes:

• Underground Storage Tank Tax (UST)
• Environmental Impact Fee (EIF)

The fuels that must be reported on this schedule include dyed diesel fuel and 1-K kerosene. Do not report any type of kerosene other than 1-K kerosene or dyed kerosene on this schedule.

Dyed diesel fuel is any special fuel that has been dyed per Section 4d of the Motor Fuel Tax Law.

You must file Schedule LE electronically in MyTax Illinois with your Form RMFT-5-US MyTax Illinois return, if you need to report dyed diesel, dyed kerosene, or 1-K gallons you purchased UST/EIF paid.

You have two options to file your schedules:

• import the electronic file of your schedules into MyTax Illinois, or
• manually enter the information onto the schedules in MyTax Illinois.

View the Electronic Filing Format for Motor Fuel Reporting for additional information on the format of the file. 

You must attach any invoices issued to you by a licensed Supplier to your RMFT-5 MyTax Illinois return. You must attach any invoices issued to you by an unlicensed seller to your RMFT-5 MyTax Illinois return.

• To add attachments to your return, select “Add” in the Attachment section;
• To delete an attachment from your return, select “Remove” associated with that file.

You are required by law to keep books and records for at least three and one-half years showing all purchases, receipts, losses through any cause, sales, distributions, and use of fuels.

You must keep the original invoice for each tax and fee-paid purchase identified on Schedule LE. The invoice should be receipted “paid” and initialed by your supplier. You are not required to attach invoices to this schedule unless we request you to send them in.

If you have questions about this schedule, email us at REV.MF@illinois.gov or call our Springfield office weekdays between 8:00 a.m. and 4:30 p.m. at 217-782-2291.

All information must be completed whether you import a file or manually enter the data. You may do a combination of both. You may import a file and then make manual changes to fix any incorrect or incomplete information on your schedule. Do not make any manual entries prior to importing the file. All such changes/entries will be overwritten.

Note: Pre-set fields cannot be edited.

Invoice date - Enter the month, day, and year of the invoice. All transactions must be reported in the month of gross receipts. The invoice date field will allow thirty days prior to the period for which the return is being filed and up until the due date of the return.

Invoice number - Enter the invoice number. You must report the invoice number listed on the invoice billed to you by the seller.

Name of carrier - Enter the carrier’s complete business name.

Bill of lading or manifest number - Enter the bill of lading or manifest number. You must list each bill of lading as a separate entry on the Schedule LE.

Name of seller - Enter the seller’s complete legal business name. There are multiple companies with similar names. To prevent confusion, you must list the seller’s legal business name as listed on the Licensees List. The list may be found by clicking on “View more account options”, then clicking “View MF Licenses” under “Account Options”.

Origin City (Illinois cities only) - Enter the name of the Illinois city from which the fuel product originated. "Various" is an unacceptable city name. 

Origin State - This field is pre-set to USA-Illinois.

Destination (Illinois cities only) - Enter the name of the Illinois city to which the fuel product was delivered. “Various” is an unacceptable city name.

Destination State - This field is pre-set to USA-Illinois. 

Seller’s license number - Enter the seller’s Illinois license number. License numbers may be verified on the Licensees List. The license number must match to the seller name listed in the “Name of seller” field.

Exception - If reporting tax-paid purchases from an unlicensed company, enter D-00000 as the license number for the seller.

Invoiced Gallons - Enter the number of gallons as invoiced.     

Product Type - Enter the 3-character product code.

• 072 - Kerosene - Dyed
• 073 - Dyed 1-K reporting only
• 145 - Undyed 1-K reporting only
• 228 - Diesel Fuel - Dyed
• 999 - Other (specify)

Other Product Type - Enter a description of the "999-other" fuel product sold.

Percentage Biodiesel - Reserved for future use. 

Liability Date - This field is pre-set to the liability period of the return being filed.

RMFT-18 Instructions (R-06/23)