Form MFUT-15 instructions
General Information
Who must file Form MFUT-15? You must file Form MFUT-15
each quarter if you are an Illinois-based motor carrier licensed
under the International Fuel Tax Agreement (IFTA). You must
report the operations of all qualified vehicles within your fleet.
When is Form MFUT-15 due? Form MFUT-15, properly
signed and with full payment, is due on or before the last day
of the month following the quarter covered by the return.
How do I get a certified copy of my return? If you want
a certified copy of your return, you must provide an additional
copy of your return and a pre-addressed, stamped envelope
at the time you file.
How do I correct a return I have already filed? If you
need to correct a prior return, you may contact us for a blank
return. You may also use a copy of the original return filed for
that quarter by marking the filing status “amended,” making
any necessary changes, signing and dating the copy.
How long must I keep records? You must keep the
records required to substantiate the information you report on
this return for at least four years from the due date of the
return or the date filed, whichever is later.
General Instructions
Round all miles to the nearest whole mile. Round all gallons to
the nearest whole gallon. For example, show 50,000.4 as
50,000 and 50,000.5 as 50,001.
Convert all kilometers to miles by multiplying the number of
kilometers by 0.62137. Convert all liters to gallons by multiply-ing
the number of liters by 0.2642.
Make a copy of Side 2 of the return before you begin. You
may need additional room to complete Step 3. Add all Side 2
totals together and write the sum on Side 1 of the return.
Include your account number and reporting period on your
remittance.
When you have completed the return, make a copy for your
records and mail the return in the enclosed envelope. If you
misplace the enclosed envelope, mail your completed return
to:
MOTOR FUEL USE TAX SECTION
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19027
SPRINGFIELD IL 62794-9027
If you have questions, call our Springfield office weekdays
between 8:00 a.m. and 4:30 p.m. at 217 785-1397.
Specific Instructions
Step 1: Figure your miles per gallon
Fuel type - The fuel types most commonly used have been
preprinted in Step 1. For other fuel types, see the Fuel Type
Table. Write the abbreviation of the fuel you used on the blank
line provided.
Column A - Write the total miles traveled everywhere (in both
IFTA and non-IFTA jurisdictions) for the appropriate fuel type.
The sum of miles by fuel type listed in Column F must equal
the total miles indicated in Column A for that fuel type.
Column B - Write the total gallons of fuel consumed every-where
(in both IFTA and non-IFTA jurisdictions) for the appro-priate
fuel type.
Column C - Divide Column A by Column B. Round to two
decimal places.
Example: Column A = 30,000. Column B = 7,000.
30,000 ÷ 7,000 = 4.285. Write “4.29” in Column C.
Step 2: Tell us your filing status
“Quarterly filing” is already marked for your convenience. If
any other status applies, please mark with an “X.” If you are
cancelling your license, you must specify the effective date.
Step 3: Figure your tax due or credit claimed
Your operations in all jurisdictions must be reported.
If you traveled in an IFTA jurisdiction that
• imposes a motor fuel use tax for the specific fuel type you
used, you must complete Columns D through M.
• does not impose a motor fuel use tax on the specific type
of fuel you used (indicated with no tax rate on the rate tax
sheet), you must still report these miles and gallons for
this fuel by completing Columns D through J.
• imposes an additional tax (surcharge) that is not col-lected
at the pump, see the Surcharge Example and
Instructions on the back of these instructions.
If you traveled in a non-IFTA jurisdiction (Alaska; Washington,
D.C.; Mexico; etc.), you must report these miles and gallons
for this fuel by completing Columns D through J. See the All
Other Jurisdiction Travel Example on the back of these
instructions.
Column D - Using the appropriate quarter’s IFTA Fuel Tax
Rate Sheet, write the abbreviation for each IFTA jurisdiction in
which you traveled. If you are reporting more than one fuel
type per jurisdiction, write the IFTA jurisdiction abbreviation in
Column D next to each fuel type you enter in Column E.
Column E - Write the abbreviation for each fuel type
consumed in each IFTA jurisdiction. See the Fuel Type Table
for the fuel type abbreviations.
Column F - The total miles traveled in each IFTA jurisdiction
during the reporting period must include all taxable and non-
MFUT-15 Instructions (R-2/99) taxable miles. Page 1 of 2
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