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              Surcharge Example and Instructions
Some jurisdictions impose an additional tax (surcharge) that is not collected at the pump. If you traveled in a jurisdiction that
imposes a surcharge (see IFTA Fuel Tax Rate Sheet), you must complete two lines in Step 3 for that jurisdiction. See the
example and instructions below.
Example
D E F G H I J K L M
Juris- Fuel Total Taxable Taxable Tax-paid Net taxable Tax Tax or credit Interest
diction type miles miles gallons gallons gallons rate due due
(See Fuel (Divide Column G by (Subtract Column I (Multiply Column J
Type Table) Step 1, Column C) from Column H) by Column K)
1 IN D 30,000 30,000 5,700 4,500 1,200 .1600 $192.00 $
2 Surcharge 5,700 5,700 .1100 $627.00 $
Instructions
Line 1 - Complete Columns D through M for the applicable jurisdiction.
Line 2 - Write “surcharge” through Columns D and E. Do not complete Columns F, G, and I (you may block them out). Copy the amount
from Line 1, Column H, to Line 2, Columns H and J. Write the surcharge tax rate in Column K and figure Columns L and M.
All Other Jurisdiction Travel Example
If you traveled in non-IFTA jurisdictions (for example, Alaska; Washington, D.C.; or Mexico), you must report these miles and
gallons. Combine all non-IFTA operations and write the abbreviation “OM” (other miles) in Column D. Complete Columns D through
J. See the example below.
Example
D E F G H I J K L M
Juris- Fuel Total Taxable Taxable Tax-paid Net taxable Tax Tax or credit Interest
diction type miles miles gallons gallons gallons rate due due
(See Fuel (Divide Column G by (Subtract Column I (Multiply Column J
Type Table) Step 1, Column C) from Column H) by Column K)
OM D 30,000 30,000 5,700 4,500 1,200
OM G 26,200 26,200 2,950 2,950 0 $ $
OM P 4,350 4,350 670 600 70 $ $
Column G - Taxable miles vary from jurisdiction to jurisdiction.
See your Motor Fuel Use Tax Compliance Manual to ensure
proper reporting of taxable miles. All miles traveled in Illinois
are considered taxable except miles accumulated while
driving on a single-trip permit. You must submit claims for
refunds for Illinois non-highway use on Form RMFT-11, Motor
Fuel Use Tax Refund Claim.
Column H - For each jurisdiction and fuel type, divide the
taxable miles (Column G) by the average miles per gallon
(Column C).
Column I - Tax-paid gallons include fuel you purchased from
service stations and withdrew from tax-paid bulk storage in
the specified jurisdiction during the reporting period.
Column J - Subtract the tax-paid gallons (Column I) from the
taxable gallons (Column H) for each IFTA jurisdiction. If the
result is a credit, write the amount in brackets.
Column K - Using the appropriate quarter’s IFTA Fuel Tax
Rate Sheet, write the fuel tax rate for each IFTA jurisdiction
entered in Column D.
Column L - Multiply the net taxable gallons (Column J) by the
tax rate for each IFTA jurisdiction (Column K). If the result is a
credit, write the amount in brackets.
Column M - If your return is filed late, you owe interest to
each IFTA jurisdiction where tax is due. To compute the proper
interest, multiply the tax due (Column L) for that jurisdiction by
1 percent (.01) per month. A fraction of a month is considered
a whole month. If you have a credit in Column L, do not
compute interest for that jurisdiction and fuel type.
Step 4: Figure your total tax due or refund claimed
Line 2 - If you filed after the due date and have
• a balance due, multiply Line 1 by 10 percent (.10). Write
this amount or “$50,” whichever is greater, on Line 2.
• a credit due, write “$50” on Line 2.
• no tax or credit due, write “$50” on Line 2.
Penalty is also assessed for taxes that are not paid in full.
Line 5 - Any prior quarter’s balance due or credit will be
preprinted on this line. Please contact us if you have questions
about this amount.
Line 6 - We will automatically issue refunds for overpayments
of $25 or more. We will credit overpayments of less than $25
to your next quarter’s return.
Page 2 of 2 MFUT-15 Instructions (R-2/99)
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