Form Rmft 5 Us X PDF Details

In the intricate landscape of taxation, the RMFT-5-US-X form serves as a vital document for entities dealing with underground storage tanks and the associated environmental impact fees in Illinois. This form, authorized by the Motor Fuel Tax Law and Environmental Impact Fee Law, is designed for the amended return or claim for credit regarding the tax and fees on fuel stored underground. At its core, the form facilitates corrections or adjustments to previously reported figures, ensuring accurate accounting of tax liabilities and entitlements to credits. Entities are required to meticulously report their fuel inventory, detailing gallons of gasoline, special fuel, and other fuels, both at the beginning and the end of the reporting period, alongside purchases, sales, and losses or gains due to temperature variation. Furthermore, it calculates taxable gallonage after accounting for nontaxable sales, like those for direct rail operations, qualified air carriers, and ships, and then derives the net taxable gallonage by subtracting tax/fee-paid gallons. The form also guides users in computing the gross tax and fee due, adjusting for any collection discount, and applying available credits towards any tax and fee due, including penalties and interest. Completing this form accurately is crucial, as failure to comply can lead to penalties, thereby underscoring the importance of understanding each step—from identification and gallonage calculation to tax/fee computation and credit claim. Moreover, the form ends with a provision for correcting amounts and a section dedicated to claims for credit, allowing taxpayers to articulate reasons for the claim, bolstering the transparency and accountability in the reporting process.

QuestionAnswer
Form NameForm Rmft 5 Us X
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesRMFT 5 US X rmft 5 us x form

Form Preview Example

11

 

Illinois Department of Revenue

 

 

 

 

 

 

RMFT-5-US-X

Amended Return/Claim for Credit

 

 

 

 

Underground Storage Tank Tax and Environmental Impact Fee

Sequence no. ______

Station no. 590

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Step 1: Identify yourself

 

 

 

 

 

Do not write above this line.

 

 

 

 

 

 

 

 

Name _______________________________________________

Original reporting period ___________/__ __ __ __

 

 

 

 

 

Month

Year

 

Address_______________________________________________

Receiver license number R

 

 

-

 

Number and street

 

 

 

 

 

 

 

______________________________________________________

Telephone no. (__ __ __) __ __ __ - __ __ __ __

 

City State

ZIP

 

 

 

 

 

 

 

 

 

 

 

 

Note: You must report your fuel in gallons. Convert liters to gallons by

As originally reported

 

Corrected

 

multiplying liters by .2641721. Follow our instructions for each column.

or adjusted

 

amounts

 

 

 

 

Column 1

Column 2

Column 1

Column 2

Step 2: Figure your total gallonage for the month

Gasoline and

 

Gasoline and

 

special fuel

Other fuels

special fuel

Other fuels

1Write your actual (stick) inventory at the beginning of the month. This amount must agree with closing inventory of preceding month’s return. 1

2Write the number of invoiced gallons produced, acquired, received or transported into Illinois during the month

a Tax/fee-free invoiced gallons (Sch. A, SA, or DA, Column 1; Sch. LA, Column 2) 2a

bTax/fee-paid invoiced gallons

 

(Schedule E, SE, or LE (dyed diesel fuel), Column 1; other fuels, Sch. LE, Column 2)

2b

3

Add Lines 1 through 2b and write the result in Line 3. Remember to do

 

 

calculations within each column.

3

4

Write your actual (stick) inventory at the end of the month.

4

5

Subtract Line 4 from Line 3 and write the result on Line 5.

5

Step 3: Figure your nontaxable gallonage

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6

Write the number of gallons sold exempt in Illinois

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a to railroads for direct rail operation (Schedule LB)

 

6a

 

 

 

 

 

///////////////////

 

 

 

 

 

 

///////////////////

 

b to qualified air carriers (Schedule LB, kerosene, Column 1; other fuels, Column 2)

6b

 

 

 

 

 

 

 

 

 

 

 

 

 

 

c to qualified ships, barges, and vessels (Schedule LB)

 

6c

 

 

 

 

 

///////////////////

 

 

 

 

 

 

///////////////////

7

Write the number of gallons sold and delivered outside of Illinois

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Schedule C, SC, DC, Column 1; Schedule LC, Column 2)

 

7

 

 

 

 

 

 

 

 

 

 

 

 

 

8

Write the number of gallons sold and distributed tax/fee-free to licensed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

receivers (Schedule D, SD, or DD, Column 1; Schedule LD, Column 2)

 

8

 

 

 

 

 

 

 

 

 

 

 

 

 

9

Write the number of gallons of your loss due to temperature variation or evaporation

 

 

 

 

 

 

 

 

 

 

 

 

or your gain due to temperature variation. Complete Line 9a or 9b per column.

 

 

 

 

 

 

 

 

 

 

 

 

a Loss. The amount of losses you claim are limited. See instructions.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

or

9a

 

 

 

 

 

 

 

 

 

 

 

 

 

 

b Gain.

9b

 

(

) (

)

(

) (

)

10

Add Lines 6a through 9b and write the result on Line 10.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

This is your total nontaxable gallonage.

 

10

 

 

 

 

 

 

 

 

 

 

 

 

 

Step 4: Figure your gross taxable gallonage

11 Subtract Line 10 from Line 5 and write the result on Line 11. This is your gross taxable gallonage.

Step 5: Figure your net taxable gallonage

12 Write the number of gallons on which tax/fee was paid at the time of purchase.12

13 Subract Line 12 from Line 11 and write the result on Line 13.

13

 

 

 

 

 

14 Add Line 13, Column 1 and Line 13, Column 2.

 

 

 

 

 

 

This is your net taxable gallonage.

14

 

 

 

 

RMFT-5-US-X Page 1 (R-05/11)

This form is authorized by the Motor Fuel Tax Law and Environmental Impact Fee Law. Disclosure of this information is REQUIRED. Failure to comply may result in a penalty. This form has been approved by the Forms Management Center. IL-492-2337

Form RMFT-5-US-X Page 2

Step 6: Figure your tax and fee

 

 

 

 

 

 

 

 

 

 

As originally reported

 

Corrected

 

 

 

 

 

 

 

 

 

 

 

 

 

or adjusted

 

amounts

15

Figure your gross tax and fee due. If the amount of Line 14 is greater than zero,

 

 

 

 

 

 

 

 

 

 

 

 

write the amount from Line 14 on the line provided below and multiply by the tax

 

 

 

 

 

 

 

 

 

 

 

 

and fee rates provided. Otherwise, write “0” in Lines 15a, 15b, and 15c.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a For underground storage tank tax:

 

 

 

 

 

 

 

 

 

 

X 0.003.

 

 

15a

$

 

 

 

 

 

 

$

 

 

 

 

 

 

 

 

 

 

 

 

Line 14, Col. 2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

b For environmental impact fee:

 

 

 

 

 

 

X 0.008.

 

 

15b

$

 

 

 

 

 

 

$

 

 

 

 

 

 

 

Line 14, Col. 2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

c Add Lines 15a and 15b. This is your gross tax and fee due.

 

 

15c

$

 

 

 

 

 

 

$

 

 

 

16

If you originally filed and paid your tax and fee due on time, figure your

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

collection discount. See instructions.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16

$

 

 

 

 

 

 

$

 

 

 

17

Subtract Line 16 from Line 15c and write the result on Line 17.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

This is your tax and fee due.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17

$

 

 

 

 

 

 

$

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Step 7: Figure the amount you owe

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18

Complete this line if you have a UST/EIF credit you wish to apply to Line 17, tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Official use - do not write in this box

 

and fee due, and any penalty and interest you owe.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Write the credit memorandum number of each credit you are applying and the

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

total amount of that credit on the line directly below the credit number.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

UST/EIF credit no.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

UST/EIF credit amt. $

 

 

$

 

$

 

 

 

$

$

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Add these UST/EIF credit amounts and write the total on Line 18.

 

 

18

$

 

 

 

 

 

 

$

 

 

 

19

Subtract Line 18 from Line 17 and write the result on Line 19. This is

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

the tax/fee due.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19

$

 

 

 

 

 

 

$

 

 

 

20

Total amount paid to date for this reporting period.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

20

$

 

 

 

 

 

 

 

21

If Corrected Amounts Column, Line 19 is greater than Line 20,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

subtract Line 20 from Line 19. This is the amount you owe.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Make your check payable to “Illinois Department of Revenue.”

 

 

 

 

 

 

21

$

 

 

 

 

 

 

 

22

If Corrected Amounts Column, Line 19 is less than Line 20,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

subtract Line 19 from Line 20. If you are claiming a credit, you must

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

complete Step 9.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

22

$

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Step 8: Sign and date your amended 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

Date

Preparer’s phone number

Taxpayer’s name

Signature and title of taxpayer

Date

Mail this return and payment to: Illinois Department of Revenue, PO Box 19019, Springfield, IL 62794-9019

Step 9: Complete your claim for credit

Complete Lines 23 through 25 if you are claiming a credit.

28 Explain below why the amount for which the claim is filed is alleged to be a mistake of fact or an error in law. Attach additional sheets if you need more space to write in.

29 Are you a party to any civil suits involving the above amounts?

 

yes

If yes, what is the name of the suit?

30 Sign below

Signature of claimant

Title (State whether owner, partner, or authorized agent)

RMFT-5-US-X Page 2 (R-05/11)

no

Official use only. Do not write in this box.

Credit memo no.

Credit amount

Interest

Total

Verified by

Date

Approved by

Date

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1. Start filling out the Form Rmft 5 Us X with a number of major blank fields. Get all of the necessary information and make certain absolutely nothing is omitted!

Filling out section 1 in Form Rmft 5 Us X

2. Now that the last segment is completed, you're ready include the needed specifics in a b to qualified air carriers, receivers Schedule D SD or DD, Write the number of gallons of, or your gain due to temperature, b Gain, Add Lines a through b and write, Step Figure your gross taxable, This is your gross taxable, Step Figure your net taxable, and This is your net taxable gallonage allowing you to progress to the third step.

How you can fill out Form Rmft 5 Us X part 2

3. Completing Step Figure your tax and fee, Line Col, b For environmental impact fee, Line Col, c Add Lines a and b This is your, If you originally filed and paid, collection discount See, This is your tax and fee due, Step Figure the amount you owe, and fee due and any penalty and, total amount of that credit on the, Write the credit memorandum number, Add these USTEIF credit amounts, Subtract Line from Line and, and the taxfee due is essential for the next step, make sure to fill them out in their entirety. Don't miss any details!

Simple tips to fill in Form Rmft 5 Us X step 3

4. This specific subsection arrives with all of the following blanks to fill out: subtract Line from Line This is, Total amount paid to date for, subtract Line from Line If you, Step Sign and date your amended, Under penalties of perjury I state, Signature of person other than, Date, Preparers phone number, Taxpayers name, Signature and title of taxpayer, Date, Mail this return and payment to, Step Complete your claim for, additional sheets if you need more, and Are you a party to any civil.

Filling in section 4 in Form Rmft 5 Us X

Always be extremely careful when completing Signature of person other than and Under penalties of perjury I state, since this is the part in which most users make errors.

5. The very last point to submit this form is integral. You'll want to fill in the displayed blank fields, which includes Are you a party to any civil, yes, If yes what is the name of the suit, Sign below, Signature of claimant, Title State whether owner partner, RMFTUSX Page R, Official use only Do not write in, and Credit memo no Credit amount, prior to using the pdf. Failing to do it can end up in a flawed and possibly unacceptable document!

Stage no. 5 in submitting Form Rmft 5 Us X

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