CMFT-1-X Instructions

You must file Form CMFT-1-X if you made retail sales of motor fuel within DuPage, Kane, Lake, McHenry, or Will County that you reported on Form CMFT‑1, County Motor Fuel Tax Return, and

• you want to correct your return, either to pay more tax or to request a credit for tax you overpaid; or
• you are making corrections to nonfinancial information on your return.

Do not file Form CMFT-1-X for amounts of less than $1.

You must file one Form CMFT-1-X for each reporting period you want to amend. For example, if you file Form CMFT-1 monthly, you must file one Form CMFT-1-X for each month you are amending. You cannot file one CMFT-1-X to amend several months. Likewise, if you file Form CMFT-1 on a quarterly or annual basis, you must file one amended return for each quarter or year that you want to amend.

If you originally filed Form CMFT-2, Multiple Site Form, you must file Form CMFT-2-X, Amended Multiple Site Form, for the locations whose figures need to be amended and attach it to Form CMFT-1-X. For those locations with no change, we will use the most recent figures filed. Failure to file Form CMFT-2-X will delay the processing of your Form CMFT-1-X or your changes will not be accepted.

Note: If you received a notice from us that your original return is unprocessable, we cannot process an amended return (claim for credit) until you respond to the notice. Also, if you are requesting a credit, you will not be able to use it until we notify you that your credit has been approved.

MyTax Illinois allows users to add or remove their locations.

Note: To add or remove locations for County Motor Fuel Tax using MyTax Illinois, you must use the “Maintain Locations” link in your Sales and Use Tax (ST-1) account in MyTax Illinois. You can also contact our Central Registration Division by calling 217 785-3707.

It is important to keep your registration information updated so your returns will include the correct tax rates.

The period for which you can claim a credit for an overpayment of County Motor Fuel Tax depends on when you file your Form CMFT-1-X. If you file this amended return between January 1 and June 30 of this year, you may file a claim for credit for the amounts you overpaid during the current year and the 36 months prior to the current year. If you file this amended return between July 1 and December 31 of this year, you may file a claim for credit for the amounts you overpaid during the current year and the 30 months prior to the current year.

Note: We use the U.S. Postal Service postmark date as the filing date of a properly signed amended return (claim for credit).

For any period included in a claim for credit or refund for which the statute of limitations for issuing a notice of tax liability under the County Motor Fuel Tax Law will expire less than six months after the date a taxpayer files the claim for credit or refund, the statute of limitations for issuing a notice of tax liability is automatically extended for six months from the date it would have otherwise expired.

There is no deadline for making an additional payment; however, the longer you wait to pay, the more interest and, when applicable, penalty you will owe. For more information about penalties and interest, see Publication 103, Penalties and Interest for Illinois Taxes, which is available on our website at tax.illinois.gov.

Yes, you can use MyTax Illinois at mytax.illinois.gov to file your Form CMFT-1-X if you filed your original return for the same period through MyTax Illinois. MyTax Illinois also allows for electronic payment of any tax due.

If you need additional amended returns, visit our website at tax.illinois.gov.

If you need help, visit our Taxpayer Answer Center, available at tax.illinois.gov. If you cannot find the answer to your question, you can email IDOR from the Taxpayer Answer Center. You can also call weekdays between 8:00 a.m. and 5:00 p.m. at 1 800 732-8866 or 217 782-3336 or 1 800 544-5304 (TTY).

Language assistance services are available upon request and are free of charge.

Mail your completed return to:

ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19034
SPRINGFIELD IL 62794-9034

Everyone must complete Steps 1, 2 and 4. You must also complete Step 3 if you are changing financial information.

Step 1: Identify your business

Enter your Illinois account ID as it appears on your original Form CMFT-1. Also, enter the reporting period for which you are filing the amended return. Next, enter the name of your business as it appears on your original return.

Step 2: Mark the reason you are filing an amended return

Mark the reason that best explains why you are filing Form CMFT-1-X.

If you checked Reason 2a (i.e., motor fuel sold to an Illinois business for resale), you must also provide the business’s account ID. If you sold motor fuel to more than one business, list each business’s account ID on a separate sheet and attach it to your return.

Note: MyTax Illinois allows you to enter multiple businesses’ account IDs when you file Form CMFT-1-X.

If you checked Reason 2b (i.e., motor fuel sold to an exempt organization), you must also provide the organization’s Illinois Tax Exemption (E) number. If you sold motor fuel to more than one exempt organization, list each organization’s Illinois Tax Exemption number on a separate sheet and attach it to your return. The organization’s Illinois Tax Exemption number must have been in effect on the day you made the sale.

Note: MyTax Illinois allows you to enter multiple Illinois Tax Exemption numbers when you file Form CMFT-1-X.

If you checked Reason 5, you must provide the correct account ID.

If you checked Reason 6, you must provide the correct reporting period.

Check Reason 7 only if Reasons 1 through 6 do not apply. On the lines provided, please explain why you are correcting your original return. Attach additional sheets if necessary.

Step 3: Correct your financial information

Complete all applicable lines when making corrections to the financial information on your return. If you do not complete all lines, we will use the most recent figures filed. This includes Form CMFT-2-X. You will need to include only the locations that have a change. For those locations with no change, the most recent figures filed will be used.

When completing this form, round to the nearest whole number by dropping decimal amounts less than .50 and increasing decimal amounts of .50 or more to the next highest whole number.

Lines 1 through 13

Enter the corrected figures. If you do not complete all lines, we will use the most recent figures filed. If there is no change to a specific line from the most recent figures filed, enter the same figure(s). If you have an amount that you are reducing to zero, enter “0” on the applicable line. Leaving the line blank may delay the processing of your return.

Detailed instructions for certain lines in Step 3

Line 1

Enter the correct total number of gallons of motor fuel you sold at retail within DuPage, Kane, Lake, McHenry, and Will Counties.

If you have more than one location, you will need to complete Form CMFT-2-X before completing Form CMFT-1-X. See the instructions for Form CMFT-2 for how to complete Step 2 of Form CMFT-1 with your combined totals.

Line 5a

Enter the taxable gallons sold subject to the County Motor Fuel Tax.

Line 5b

Multiply Line 5a by the tax rate and enter the result in Line 5b. Tax rates are available in the Tax Rate Finder at mytax.illinois.gov.

Line 6a

Enter on this line only the gallons sold subject to the County Motor Fuel Tax at rates different from the rate in Line 5a. If you need instructions on how to report receipts from sales that you believe are taxable at a different rate, call us at one of the numbers listed under “What if I need help?” in the general information section above.

Line 6b

Multiply Line 6a by the applicable prior tax rate and enter the result in Line 6b.

Line 8

Complete this line only if you filed your original return by the due date and timely paid the tax. The discount amount is Line 7 multiplied by 1.75 percent (.0175) or $5 per calendar year, whichever is greater. Beginning with returns due on or after January 1, 2025, the maximum discount you may claim per month is $1,000.

If you are increasing the amount of tax due, you may not increase the amount of your discount unless the increased tax due was timely paid.

If you are decreasing the amount of tax due, you will need to recalculate the amount of discount to which you are entitled based on your new figures.

Line 14

Enter the total amount you have paid. This figure includes the amount you paid with your original Form CMFT-1 and any subsequent amended returns, and any assessment payments you have made for this reporting period. Be sure to reduce the total paid by any credit or refund of tax you have received for this reporting period.

Line 15

If Line 14 is greater than Line 13 enter the difference on Line 15. This is the amount you have overpaid.

Line 16

If Line 14 is less than Line 13, enter the difference on Line 16. This is the amount you have underpaid. Please pay this amount when you file this return. We will bill you for any additional tax, penalty, and interest that is due.

Please enter the amount you are paying on the line provided in the “Read this information first” section on the front of the return.

Penalty and Interest Information

If, on this amended return, you are increasing the amount of tax due, we will bill you for any additional penalty and interest that we calculate is due.

If, on this amended return, you are reducing the amount of tax due, we will recalculate any penalty and interest that is due and include the recomputed amounts in determining the amount you have overpaid.

You owe a late filing penalty if you do not file a processable return by the due date, a late payment penalty if you do not pay the amount you owe by the original due date of the return or were required to make quarter-monthly payments and failed to do so, a bad check penalty if your remittance is not honored by your financial institution, and a cost of collection fee if you do not pay the amount you owe within 30 days of the date printed on a notice or bill. For more information, see Publication 103, Penalties and Interest for Illinois Taxes, which is available on our website at tax.illinos.gov.

Step 4: Sign below

We cannot process this form until it is signed by the owner, officer, or other person authorized to sign the original return.

CMFT-1-X Instructions (R-11/24)