Filing & Payment Requirements

Motor Fuel Use Tax

NOTE: Beginning January 1, 2013, you are required to file your MFUT-15 form electronically using MyTax Illinois. All required payments must be made electronically. You will no longer receive paper returns from us.

Quarterly tax return (Form MFUT-15) are due quarterly on the following dates

  • April 30 for the report period of January 1 - March 31
  • July 31 for the report period of April 1 - June 30
  • October 31 for the report period of July 1 - September 30
  • January 30 for the report period of October 1 - December 31

Tax rates are subject to change each quarter. For current and past rate sheets, click here to go to the IFTA website.

IFTA, Incorporated, which oversees the participating jurisdictions' IFTA programs, maintains a web site that provides excellent information such as current IFTA happenings, tax rates, and jurisdiction contact numbers. Click here to go to the IFTA website.

  • MFUT-53, Illinois Motor Fuel Use Tax Carrier Compliance Manual

What happens if I file my tax return after the due date?

You'll be penalized with a late-filing penalty of at least $50… even if you are only one day late. To avoid this penalty, make sure you file your return by the due date.

How long do I need to keep my records?

You must maintain your records for a period of four years from the due date, or the date that you filed your IFTA return (Form MFUT-15), whichever is later, to substantiate the information reported on the return.

Use Form MFUT-76 to record your mileage and fuel purchases.