In an era where technology streamlines processes for efficiency and accuracy, the RMFT-5 Motor Fuel Distributor/Supplier Tax Return form stands as a testament to such advancements within the Illinois Department of Revenue's administrative procedures. Designed specifically for motor fuel distributors and suppliers, this form is pivotal for reporting and calculating taxes owed on gasoline and diesel fuels distributed within Illinois. Significantly, Illinois law mandates the electronic submission of Form RMFT-5, highlighting the state's move towards digital solutions to enhance tax administration. Utilizing the MyTax Illinois portal, users are guided through the process, ensuring compliance and simplifying the often complex tax return process. The form meticulously details steps to identify the taxpayer, calculate total gallonage for both taxable and nontaxable purposes including losses and gains, and determine net taxable gallonage leading to the calculation of gross tax due. Additionally, the form accounts for credits and prepayments towards the tax due, underscoring the comprehensive nature of this tax document. Its structured approach, from identifying oneself up to signing off the return under penalty of perjury, encapsulates the essential elements needed for an accurate and legal submission, emphasizing the importance of precision in tax reporting. By mandating electronic submissions, the Illinois Department of Revenue ensures prompt processing while minimizing errors, illustrating the significance of embracing technology in governmental processes.
| Question | Answer |
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| Form Name | Form Rmft 5 |
| Form Length | 3 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 45 sec |
| Other names | illinois dor motor tax, il distributor tax, il form fuel tax, illinois form motor tax |
Do not file this return on
paper.
Illinois law requires Form
Use MyTax Illinois,
available at
mytax.illinois.gov, to file
your return.
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Illinois Department of Revenue |
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REV 01 |
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Distributor/Supplier Tax Return |
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E S ___/___/___ |
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NS DP CA |
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Step 1: Identify yourself |
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Do not write above this line. |
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Name |
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Reporting period ___________/__ __ __ __ |
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Month |
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Year |
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Address_______________________________________________ |
Distributor license number D |
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Number and street |
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OR |
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______________________________________________________ |
Supplier license number |
S |
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City |
State |
ZIP |
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Telephone number (__ __ __) __ __ __ - __ __ __ __ |
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Note: All calculations of tax are based on gallon measurements (i.e., a liquid gallon, |
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a gasoline gallon equivalent, or a diesel gallon equivalent). For more information, see |
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Column 1 |
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Column 2 |
Column 3 |
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instructions for each column. |
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Gasoline Tax Rate |
Diesel Fuel Tax Rate |
Dyed diesel fuel |
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Step 2: Figure your total gallonage for the month |
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1 Enter your actual (stick) inventory at the beginning of the month. This |
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amount must agree with closing inventory of preceding month’s return. |
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1 |
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2 Enter the number of gallons |
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a produced, acquired, received, or transported into Illinois |
2a |
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b produced, acquired, received, or transported into Illinois |
2b |
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c of combustible |
2c |
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3 Add Lines 1 through 2c. Remember to do calculations within each column. |
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3 |
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4 Enter your actual (stick) inventory at the end of the month. |
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4 |
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5Subtract Line 4 from Line 3. This is your net gallonage for the month. You must
account for your nontaxable and taxable gallonage within Step 3 and Step 4. |
5 |
Step 3: Figure your nontaxable gallonage
6 |
Enter the number of gallons sold to the federal government,etc. (Schedule B, SB, or DB) |
6 |
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7 |
Enter the number of gallons exported from Illinois (Schedule C, SC, or DC) |
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8 |
Enter the number of gallons |
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a sold and distributed |
8a |
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b sold and distributed |
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c of dyed diesel fuel you used for nonhighway purposes |
8c |
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Enter the number of gallons lost due to fire, leakage, spillage, etc. (Schedule F) |
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Enter the number of gallons of your loss due to temperature variation or evaporation |
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or your gain due to temperature variation. Complete Line 10a or 10b per column. |
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a Loss. The amount of losses you claim are limited. See instructions. |
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b Gain. |
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11 |
Add Lines 6 through 10b. This is your total nontaxable gallonage. |
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12 |
Subtract Line 11 from Line 5. The amount in Column 3 should be zero. |
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Step 4: Figure your gross taxable gallonage
13 Enter the number of gallons sold and distributed for all other purposes.
14 Enter the number of gallons you used for operating motor vehicles on public highways or for operating
15 Enter the number of gallons you used for nontaxable (nonhighway) purposes.
16Add Lines 13, 14, and 15. This is your gross taxable gallonage. This amount must agree with Line 12.
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Step 5: Figure your net taxable gallonage
17 |
Enter the number of gallons on which tax was paid at the time of purchase. |
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(Schedule E or SE) |
17 |
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Subtract Line 17 from Line 16. This is your net taxable gallonage. |
18 |
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This form is authorized as outlined by the Motor Fuel Tax Law. Disclosure of this information is REQUIRED.
Failure to provide information could result in a penalty.
Form
Follow our instructions for each column. |
Column 1 |
Column 2 |
Column 3 |
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Gasoline Tax Rate |
Diesel Fuel Tax Rate |
Dyed diesel fuel |
Step 6: Figure your tax
19Figure your gross tax due. If the amount on Line 18 is greater than zero, enter the amount from Line 18 on the line provided below and multiply by the tax rate. Otherwise, enter “0” on Lines 19 - 21 within the column.
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X gasoline tax rate. Enter the result on Line 19, Column 1. |
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Column 1, Line 18 |
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X diesel fuel tax rate. Enter the result on Line 19, Column 2. 19 |
$ |
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$ |
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Column 2, Line 18
20If you are filing this return on time and paying your tax due in full, figure your 1.75% collection discount. If Line 19 is greater than zero, subtract Line 17 from Line 13. If the difference is zero or less, enter “0” on Line 20 within the appropriate column. Otherwise, enter the difference on the line provided below and complete the formula.
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a |
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X gasoline tax rate X 0.0175. Enter the result on Line 20, Column 1. |
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Col. 1, Line 13 - Line 17 |
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b |
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X diesel fuel tax rate X 0.0175. Enter the result on Line 20, Column 2. 20$ |
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Col. 2, Line 13 - Line 17 |
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21 |
Subtract Line 20 from Line 19. This is your net tax due by fuel type. |
21 $ |
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$ |
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22 |
Add Column 1, Line 21 and Column 2, Line 21. This is your tax due. |
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22 |
$ |
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Step 7: Figure the amount you owe |
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23 |
Enter the amount of credit you wish to apply. (See instructions.) |
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23 |
$ |
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24Subtract Line 23 from Line 22 and enter the result on Line 24. This is the amount you owe.
Make your check payable to “Illinois Department of Revenue.” |
24 |
$ |
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Step 8: Sign and date your return
Under penalties of perjury, I state that I have examined this return, and, to the best of my knowledge, it is true, correct, and complete.
Signature of person, other than taxpayer, who prepared this return |
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Taxpayer’s name |
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Preparer’s phone number |
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Signature and title of taxpayer |
Date |
Mail this return and payment to: Illinois Department of Revenue, PO Box 19019, Springfield, IL