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RMFT-32, Schedule D Instructions

General Information

This schedule is used for reporting the following taxes:

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

Which gasoline products must be reported on this schedule?

The gasoline products that must be reported on this schedule are all products commonly or commercially known or sold as gasoline (including casing-head and absorption or natural gasoline), gasohol, motor benzol, or motor benzene, regardless of their classification or use.

When do I file this schedule?

You must file Schedule D electronically in MyTax Illinois.

  • with your Form RMFT-5 MyTax Illinois return, if you need to report gasoline gallons you sold MFT tax-free only or both MFT and UST/ EIF tax-free.
  • with your Form RMFT-5-US MyTax Illinois return, if you need to report gasoline gallons you sold UST/EIF tax-free only or both MFT and UST/EIF tax-free.

You have two options to file your schedules:

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

What records must I keep?

You are required by law to keep books and records showing all purchases, receipts, losses through any cause, sales, distributions, and use of fuels.

What if I need additional assistance?

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.

Specific Instructions

Complete the following Information

All information must be completed whether you imported a file or manually entered 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 changes/entries will be overwritten. 

Note: Pre-set fields cannot be edited.

Choose tax/fee type - Enter the tax/fee type. Choose based on the Illinois taxes/fees not charged on your invoice.

  • Both MFT and UST/EIF tax-free
  • MFT tax-free only
  • UST/EIF tax-free only

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.

Exception - When distributing into the pipeline, list the date the product was distributed into the pipeline.

Invoice number - Enter the invoice number. You must report the invoice number listed on the invoice billed to the purchaser.

Exception - When distributing into the pipeline, list the invoice number assigned by the pipeline company.

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

Exception – When distributing into the pipeline, list the name of the pipeline company.

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 D.

Exception - When distributing into the pipeline, list the bill of lading number assigned by the pipeline company.

Name of purchaser - Enter the purchaser’s legal business name There are multiple companies with similar names. To prevent confusion, you must list the purchaser’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”.

Exception - When distributing into the pipeline, list “Distributed into the pipeline” as the name of purchaser.

Origin City (Illinois cities only) - Enter the name of the 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 gasoline product was delivered. “Various” is an unacceptable city name.

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

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

Exception - When reporting transactions your company distributed into the pipeline in Illinois, enter D-99999 as the license number.

Invoiced gallons - Enter the number of gallons as invoiced.

Product Type - Enter the 3-character product code.

  • 061 - Natural Gasoline
  • 065 - Gasoline
  • 124 - Gasohol
  • 999 - Other (specify)

Other Product Type - Enter a description of the “999- Other” fuel product sold.

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

Printable PDF

RMFT-32 Instructions (R-09/21)