Motor Fuel Tax Filing and Payment Requirements

When are my tax returns due?

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.

What is considered a “processable” return?

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.

How do I file my tax returns?

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.

How do I file the schedules which accompany my tax return?

You have two options to file your schedules within My Tax Illinois,

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

Where do I get information on magnetic media filing formats?

Information on magnetic media is available in our Magnetic Media Filing Formats for Motor Fuel Reporting guide.

Is a list of vendors who provide approved magnetic media formats for Motor Fuel Tax schedules available on this website?

Yes. A list of Approved Vendors for Magnetic Media Formats is available to the general public.

How do I make my Motor Fuel Tax payments electronically?

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.

When can I claim the collection deduction?

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.

Are there penalties for not filing or paying on time?

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.

I received an assessment because I reported “net” gallons and my supplier reported “gross” gallons. What is the correct way to report in Illinois?

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”.

If I receive a pre-assessment or notice of assessment for failing to report a shipment sold to my company, then find I reported the wrong bill of lading or invoice number, how do I correct this?

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.

How do I report gasohol?

For reporting purposes, gasohol is classified in the same category as gasoline.

Are there any exemptions I should be aware of?

The following types of sales are exempt from the Underground Storage Tank Tax and the Environmental Impact Fee:

  • Liquid petroleum gas
  • Aviation fuel and kerosene sold to qualified air carriers
  • Diesel fuel sold to ships, barges, and vessels conducting interstate commerce on border rivers
  • Importation or receipt of diesel fuel sold to or used by a qualifying rail carrier (as defined in the Illinois Vehicle Code or by the Illinois Commerce Commission)