A
Illinois International
Fuel Tax Agreement
(IFTA)
Carrier Compliance Manual
2024
I
F
T
Illinois Department
of Revenue
ILLINOIS
MFUT-53
Printed by Authority of the State of Illinois
Web only - One copy
(R-09/23)
Announcements and Reminders for 2024
Eective January 1, 2024, distance records produced by a vehicle tracking system that utilizes latitudes and
longitudes must create and maintain a record at a minimum every ten minutes when the vehicle’s engine is on
and contain the following data elements:
1) The date and time of each system reading,
2) The latitude and longitude to include a minimum of four decimal places (0.0001) of each system reading,
3) The odometer reading for the engine control module (ECM) of each system reading. If no ECM odometer is
available a beginning and ending dashboard odometer or hubodometer for the trip will be acceptable, and
4) The vehicle identication number or vehicle unit number.
This data must be accessible in an electronic spreadsheet format such as .xls, .xlsx, .csv or delimited text le.
If you use a tax service or third-party remitter to le your license application or quarterly returns, please
be aware
that you are required to send us a current and valid power of attorney form using our Form IL-2848, Power of
Attorney, which can be downloaded from our website at tax.illinois.gov. Once completed, the form can be
emailed to Rev[email protected].
To take advantage of the decal display grace period, you must have submitted your renewal application (Form
MFUT-12) electronically no later than December 31, 2023.
NOTE: If you are operating on 2023 decals during the grace period and have not submitted your renewal
application, you are operating without IFTA authority. You will be subject to applicable fees, penalties, and
assessments.
The decals you receive may have slits in them. These slits are a security feature designed to help protect your
decal identity (i.e., the decal number assigned to your account). If removed, the decal will become unusable to
others.
The information contained in this manual is derived from the Motor
Fuel Tax Law, rules and regulations as published in the Illinois
DISCLAIMER
Administrative Code, court decisions, the IFTA Agreement, and
the Illinois Vehicle Code. These sources take precedence over
this manual. This document contains dated material. For further
information, refer to the above-mentioned sources or contact us. (See
“How to Contact Us” on page 19.)
MFUT-53 (R-09/23)
Access your Illinois IFTA account at MyTax Illinois.
i
Table of Contents
Introduction ........................................................................................................................... 1
What is IFTA?
Is Illinois my base jurisdiction?
What is a qualied motor vehicle (QMV)?
What are my responsibilities as an IFTA licensee?
Taxpayers’ Bill of Rights
Terms and Denitions .......................................................................................................... 3
Leasing .................................................................................................................................. 5
Lease agreements
Licensing Procedures .......................................................................................................... 5
License application procedures
Bonding
Credentials ............................................................................................................................ 7
License
Decals
Single-trip permit
Annual Renewal Procedures ............................................................................................... 8
Grace Period ......................................................................................................................... 9
License Status ...................................................................................................................... 9
Active
Canceled
Suspended
Revoked
Reinstated
Reporting Requirements .................................................................................................... 10
Quarterly returns
Penalty and interest provisions
Cost of collection fee
Measurement conversion
Taxable fuels
Surcharge
Tax exemptions
Credit for tax-paid gallons
Payments and refunds
Recordkeeping Requirements ........................................................................................... 12
Distance records
Fuel records
Fuel receipts — Tax-paid retail purchases
Fuel receipts — Tax-paid bulk fuel storage and withdrawals
Alternative recording devices
Drive-away operations
Record retention period
Access your Illinois IFTA account at MyTax Illinois.
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MFUT-53 (R-09/23)
Audits .................................................................................................................................. 15
Requirements
Notication of date
Conferences
Guidelines
Results
Protest Procedures ............................................................................................................ 16
Request audit by other IFTA jurisdictions
Informal Conference Board review
30-day protest period
Administrative Hearing
Illinois Independent Tax Tribunal
Circuit court
Appellate court
Violations ............................................................................................................................ 17
Trac oenses
Civil penalty
Criminal oenses
Dyed diesel
Where to Get Information .................................................................................................. 19
International Fuel Tax Association, Inc.
Illinois Department of Revenue
How to Contact Us ............................................................................................................. 19
Illinois Department of Revenue
How to Contact Other Illinois State Agencies ................................................................. 20
Other Illinois Agencies
How to Contact Other IFTA Jurisdictions ........................................................................ 20
Other IFTA-member jurisdictions
Exhibit ................................................................................................................................. 21
Guide to Maintaining Your MyTax Illinois IFTA Accounts
Table of Contents
Access your Illinois IFTA account at MyTax Illinois.
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MFUT-53 (R-09/23)
Introduction
Provisions governing the Illinois
motor fuel use tax program are
printed in the Illinois Compiled
Statutes, 35 ILCS 505/1, et seq.,
and the Illinois Administrative
Code, 86 Ill. Adm. Code Part
500. You may wish to consult
these sources.
Since October 1, 1977, Illinois has imposed a motor fuel use tax on fuel used by interstate commercial motor
vehicles. See 35 ILCS 505/13a. Revenues collected from this tax help, in part, to build and maintain roads and
highways in Illinois.
What is IFTA?
IFTA is the International Fuel Tax Agreement, an arrangement among all states (except Alaska and Hawaii)
and 10 Canadian Provinces, created to simplify the reporting and payment of tax on fuel used by motor carriers
operating in more than one jurisdiction.
Is Illinois my base jurisdiction?
Illinois is your base jurisdiction if all the following apply:
• your qualied motor vehicles are based in Illinois for vehicle registration with the Illinois Secretary of State,
• you perform operations from an established physical place of business in Illinois (a post oce box, shipping
store address, virtual oce, or agent address does not qualify),
• Illinois is where your operational control and operational records of your qualied motor vehicles are
maintained or can be made available, and
• your qualied motor vehicles within a eet accrue miles on Illinois highways.
What is a qualied motor vehicle (QMV)?
A qualied motor vehicle (QMV) is a motor vehicle traveling interstate that is used, designed, or maintained for
transportation of persons or property, and
• has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds;
• has three or more axles regardless of weight; or
• is used in combination, and the gross vehicle weight or the registered gross vehicle weight of the combined
vehicles exceeds 26,000 pounds.
What are my responsibilities as an IFTA licensee?
As an IFTA licensee, you are responsible for the following:
• You must set-up and maintain your MyTax Illinois account.
• You must keep your decal sets secure and maintain accountability for the decal sets.
• You must display an IFTA decal on each side of the cab of each of your QMVs.
• You must carry a paper copy or electronic image of your IFTA license in the cab of each QMV.
• You must prepare and maintain operational records for each QMV to support the following:
- all distance traveled
- all fuel purchases
- any unused IFTA decal sets
- vehicle decal tracking data (see Form MFUT-77, Illinois IFTA Decal Assignment and Tracking Sheet)
ther information as required by IFTA
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MFUT-53 (R-09/23)
NOTE: These records must be maintained for a period of four years from the due date of your Form
MFUT-15, IFTA Quarterly Return, or from the date the return was led, whichever is later.
• You must report your travel and fuel purchases for each QMV on Form MFUT-15, IFTA Quarterly Return.
• You must complete and le Form MFUT-15, IFTA Quarterly Return, on or before the due date for each
reporting period even if you have had no operations during the quarter.
• You must pay amounts due on or before the due date of the return or billing.
• You must renew your IFTA credentials annually by December 31 for the upcoming year to remain compliant.
Taxpayers’ Bill of Rights
Taxpayers’ Bill of Rights under the Illinois Department of Revenue
• You have the right to call the Illinois Department of Revenue for help in resolving tax problems.
• You have the right to privacy and condentiality under most tax laws.
• You have the right to respond within specied time periods to our notices by asking questions, paying the
amount due, or providing proof to refute our ndings.
• You have the right to appeal our decisions in many instances, within specied time periods, by asking for
Department review, by ling a petition with the Illinois Independent Tax Tribunal, or by ling a complaint in
circuit court.
• If you have overpaid your taxes, you have the right to a credit (or, in some cases, a refund) of that
overpayment.
The Illinois Department of Revenue has the authority to obtain personal information and require owners and
ocers to submit certain identifying information (e.g., your Social Security Number). This authority can be found
in the following statutes:
State law:
• Illinois Compiled Statutes: 35 ILCS 505/13a.4
• Illinois Administrative Code: 86 Ill. Adm. Code 500.305
Federal law:
• Section 205(c)(2)(C)(i) of the Social Security Act (42 U.S. Code 405(c)(2)(C)(i)) authorizes state agencies
to require disclosure of Social Security Numbers “in the administration of any tax . . . within its jurisdiction”.
This provision of the Social Security Act creates an exception to the rule found in the Privacy Act of 1974
that says that state agencies cannot require the disclosure of Social Security Numbers (5 U.S. Code 552a
note (Disclosure of Social Security Number)).
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MFUT-53 (R-09/23)
Terms and Denitions
Applicant
The person in whose name Form MFUT-12, Motor Fuel Use Tax IFTA License and Decals Application, is led
with the Illinois Department of Revenue (IDOR).
Audit
The physical examination of a licensee’s records.
Biodiesel
A renewable diesel fuel derived from the likes of soybean and other vegetable oils or ethanol that is intended for
use in diesel engines.
Cancellation
Termination of a license by either a licensing jurisdiction or a licensee.
Commissioner
An ocial designated by each jurisdiction responsible for administering that jurisdiction’s IFTA program.
Fleet
One or more vehicles.
In-jurisdiction distance
Total miles or kilometers operated by a licensee’s eet within a jurisdiction, including miles operated under
a temporary IFTA permit. In-jurisdiction miles or kilometers do not include miles operated on a single trip
permit or those that a jurisdiction exempts from fuel taxation. Illinois does not exempt any miles from reporting
requirements for IFTA.
Jurisdiction
A state of the United States of America, the District of Columbia, a province or territory of Canada, or a state of
the United Mexican States.
Licensee
A person who holds a valid motor fuel use tax license issued by IDOR.
Member jurisdiction
A jurisdiction that is a member of the International Fuel Tax Agreement.
Motor fuel
Any fuel used to operate qualied motor vehicles.
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MFUT-53 (R-09/23)
Terms and Denitions (continued)
Person
The person in whose name Form MFUT-12, Motor Fuel Use Tax IFTA License and Decals Application, is led
with the Illinois Department of Revenue (IDOR).
Qualied motor vehicle exemptions
Qualied motor vehicle exemptions vary by jurisdiction. Contact each jurisdiction for specic details. (See “How
to Contact Other IFTA Jurisdictions” on page 20.)
Recreational vehicle
A recreational vehicle means any vehicle, such as motor homes, pickup trucks with attached campers, and
buses, when used exclusively for personal pleasure by an individual. To qualify as a recreational vehicle, the
vehicle shall not be used in connection with any business endeavor.
Reporting period
A calendar quarterly period of
• January 1 – March 31
• April 1 – June 30
• July 1 – September 30
• October 1 – December 31
Revocation
The withdrawal of a license and privileges by the licensing jurisdiction.
Single-trip permit
A permit that allows a motor carrier who operates commercial motor vehicles to travel into or through Illinois for a
96-hour period without being registered in a motor fuel use tax program.
Suspended
An expired, non-renewed IFTA license that has no operating authority.
Total distance
All miles traveled during the reporting period by a licensee’s eet, regardless of whether the jurisdiction considers
the miles to be taxable or nontaxable.
USDOT Number
A number issued by the Federal Motor Carrier Safety Administration (FMCSA) used to collect and monitor a
company’s safety management practices and controls.
Weight
The maximum weight of a loaded vehicle or combination of vehicles during the registration period.
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MFUT-53 (R-09/23)
Leasing
Lease agreements
If, as a carrier, you are a lessee of qualied motor vehicles, unless otherwise provided below, you are subject to
the same motor fuel use tax requirements as qualied motor vehicle owners.
The following requirements apply to lessors, lessees, independent contractors, and household goods agents:
Rental/Leasing
• Short Term Leases (29 days or less). In the case of a short-term motor vehicle rental, by a lessor regularly
engaged in the business of leasing, or renting motor vehicles without drivers, for compensation to licensees
or other lessees of 29 days or less, the lessor will report and pay motor fuel use tax unless the following two
conditions are met:
• the lessor has a written rental contract that designates the lessee as the party responsible for reporting
and paying motor fuel use tax; and
• the lessor has a copy of the lessee’s motor fuel use tax license, which is valid for the term of the rental.
• Long Term Leases (30 days or more). A lessor regularly engaged in the business of leasing or renting motor
vehicles without drivers for compensation to licensees or other lessees may be deemed to be the licensee, and
the lessor may be issued a license if an application has been properly led and approved by the base jurisdiction.
Household Goods Carriers
• When a household goods carrier leases qualied motor vehicles from independent contractors, agents, or
service representatives under intermittent leases, the party liable for motor fuel use tax is
• the lessee (carrier) when the qualied motor vehicle is being operated under the lessee’s jurisdictional
operating authority. The base jurisdiction is the lessee’s base jurisdiction regardless of the jurisdiction in
which the qualied motor vehicle is registered.
• the lessor (independent contractor, agent, or service representative) when the qualied motor vehicle is
being operated under the lessor's jurisdictional operating authority. The base jurisdiction is the lessor's
base jurisdiction regardless of the jurisdiction in which the qualied motor vehicle is registered.
Independent Contractors
• Short Term Leases (29 days or less). In the case of a carrier leasing qualied motor vehicles from independent
contractors under short term leases of (29 days or less), the trip lessor (independent contractor) will report and
pay all fuel taxes.
• Long Term Leases (30 days or more). In the case of a carrier leasing qualied motor vehicles from independent
contractors under long term leases (30 days or more), the lessor (independent contractor) and lessee (carrier)
will be given the option of designating which party will report and pay fuel use tax. In the absence of a written
agreement or contract, or if the document is silent regarding responsibility for reporting and paying fuel use
tax, the lessee (carrier) will be responsible for reporting and paying fuel use tax. If the lessee (carrier), through
a written agreement or contract, assumes responsibility for reporting and paying fuel use taxes, the base
jurisdiction shall be the base jurisdiction of the lessee, regardless of the jurisdiction in which the qualied motor
vehicle is registered for vehicle registration purposes by the lessor (independent contractor).
Licensing Procedures
License Application Procedures
IFTA credentials allow you to operate in all IFTA jurisdictions without further motor fuel use tax licensing or
identication requirements. To register for motor fuel use tax and receive proper Illinois credentials, you must
electronically submit Form MFUT-12, Motor Fuel Use Tax IFTA License and Decals Application, using the MyTax
Illinois website at mytax.illinois.gov. We will not accept paper applications.
All sections of the application must be completed, including the Social Security Numbers of the owners, partners,
or corporate ocers. An owner, partner, or authorized corporate ocer identied on the MFUT-12 who has
control of, supervision of, or responsibility for ling returns and making tax payments must “electronically sign”
the application. A tax reporting service or permitting agent may electronically le your Form MFUT-12 on your
behalf but cannot electronically sign the application.
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MFUT-53 (R-09/23)
Licensing Procedures (continued)
We will not issue a license or decals to you if:
• Your application contains misrepresentations, misstatements, or omissions of required information.
• You currently have an active IFTA license in another jurisdiction.
• You do not le a return; do not pay the tax, penalty, or interest for a led return; or do not pay any nal
assessment of tax, penalty, or interest as required by the Motor Fuel Tax Law or any other tax Act we
administer.
• Your license in any IFTA jurisdiction has been suspended or revoked.
We will not mail an Illinois IFTA license and decals to a P.O. Box, to a UPS Store or similar outlet, or to another
mail-forwarding type service provider (i.e., “virtual oce”). You must provide a physical address in Illinois that
establishes the permanency of your business or residence. If you are an original applicant or are changing your
address, you must submit three forms of address verication.
Acceptable forms of address verication include, but are not limited to:
• valid driver’s license with Illinois address;
• current property tax receipt;
• bank statement with the date of issue and the name of the account holder (must not be older than three
months);
• utility bill for gas, electricity, water, internet, etc., linked to the address (must not be older than three
months);
• lease agreement together with the last receipt for at least three months of rent;
• credit card statement; or
• other documents that clearly evidence the applicant’s legal address.
The following are not considered valid forms of address verication:
• old statements (over three months old);
• cell phone bills; or
• bank reference.
By applying for an IFTA license, you agree to comply with tax reporting, payment, recordkeeping, and
license display requirements as specied in the International Fuel Tax Agreement and the Motor Fuel
Tax Law. You further agree that we may withhold any refunds due if you are delinquent on payment of
fuel taxes due any member jurisdiction or any other tax due to the state of Illinois. Failure to comply with
these provisions shall be grounds for revocation of license in all member jurisdictions.
MyTax Illinois will not allow you to submit your application unless you ll out your Form MFUT-12 completely and
include the electronic payment.
Bonding
If you are a rst-time applicant, we do not require you to post a bond. We may require you to post a bond for just
cause (e.g., when you do not le your reports on time, do not pay the proper tax, or have submitted an electronic
payment that has failed, when an audit indicates problems that warrant bonding, or when your IFTA account
has a previous revocation). If you are required to post a bond, you must provide an insurance bond or a letter of
credit. Your bond will remain in eect until released by the Department.
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MFUT-53 (R-09/23)
7
Credentials
License
You will be issued one IFTA license. Your license is valid from the eective date through December 31 of each
licensing year.
Each qualied vehicle in your eet must carry the original IFTA license, a legible photocopy of the license, or a
legible electronic image of the license. If you are found operating in Illinois without a valid form of the license
or without properly displayed, valid decals or a valid single-trip permit, you must pay a minimum of $1,000 as
a penalty and a minimum of $2,000 for each subsequent occurrence. You may be subject to penalties in other
jurisdictions if you are found operating without proper credentials. If the original copy of the license is lost or
destroyed, you can obtain a duplicate copy by accessing your IFTA account through MyTax Illinois and printing
a new one.
NOTE: Law enforcement personnel shall not be responsible for any breakage of electronic equipment used to
display your IFTA license if an accidental breakage occurs during a roadside stop.
Decals
IFTA provides that jurisdictions must issue one set of decals for each qualied vehicle in the licensee’s eet.
Although IFTA decals are not vehicle specic, they are account specic. This makes them subject to regulation to
ensure legal use. Licensees are responsible for maintaining operating records and ling taxes for all the vehicles
to which they will ax the decals. To help you maintain a record of the decals issued to you, please refer to
Form MFUT-77, Illinois IFTA Decal Assignment and Tracking Sheet, available on our website.
Licensees who operate qualied vehicles that are not part of their IRP account may be required to submit proof
of registration and, if applicable, proof of lease agreements to validate the issuance of decals for these vehicles.
Licenses and decals are no longer available in Springeld in the Willard Ice Building lobby. You can order IFTA
licenses and decals through your MyTax Illinois account. We will mail your license and decals to your veried,
physical address in Illinois. The application approval or denial process usually takes a few days. Typically, you
will receive the IFTA license and decals or a denial letter within a week.
To request decals, you must electronically submit Form MFUT-12, Motor Fuel Use Tax IFTA License and Decals
Application, and pay the $3.75-per-set decal fee through your MyTax Illinois account. You must make your
payment electronically. We will not accept a paper check.
Your decal sets will be serialized and assigned to you, the licensee. Using Form MFUT-77, or a similar
spreadsheet, you should record the date, decal serial number, information for the vehicle to which the decal
is assigned, owner/operator information, and any pertinent comments for every decal set issued to you. Your
records should also document all unused decals and previously assigned decals no longer in your service. The
Department reserves the right to request decal assignment information when reviewing applications for decals.
You must display on the exterior portion of the cab of each qualied motor vehicle one set of valid decals — one
decal on each side in such a manner that it is clearly visible by law enforcement personnel.
NOTE: Do not display decals on windshields, side vent windows, mirrors, tanks, or trailers. You must also
remove any expired decals.
If you are a transporter, manufacturer, dealer, or carrier conducting drive-away operations, the decals do not
have to be permanently axed to the vehicle but must be displayed on both sides of the cab.
Decals are valid from January 1st through December 31st. You may begin displaying your decals on November 1
of the year preceding the year for which the decal set was issued. If you choose to display renewal decals prior
to January 1, be sure to keep the current year license in the qualied vehicle. If you do not display valid decals in
the required locations, you may be issued a citation by law enforcement ocials. In addition, the vehicle operator
may be required to purchase a single-trip permit.
MFUT-53 (R-09/23)
Credentials (continued)
You may electronically purchase additional decals throughout the license year at a cost of $3.75 per set. The
Department reserves the right to question decal orders that appear to be excessive and may request justication
(e.g., internal decal assignment controls or a written explanation) for the quantity of decals requested.
If decals are destroyed, damaged, or stolen, you may purchase replacements at a cost of $2 per set by
electronically submitting Form MFUT-12-R, IFTA Replacement Decal Order. Replacement decals cannot be
purchased for traded or replaced motor vehicles.
Licensees who include fuel purchases and travel by qualied motor vehicles operated exclusively within a
jurisdiction (i.e., intrastate vehicles) must obtain IFTA decals for the intrastate vehicles. Once you ax decals,
you must continue to report the intrastate vehicle until such time as you cancel the decals, or they expire.
IMPORTANT: You are not in compliance until your current, valid IFTA decals are properly attached to your
vehicle and a copy of your current, valid IFTA license is in your cab.
Single-trip permit
When you purchase a single-trip permit (STP), you may travel into or through Illinois for a 96-hour period without
being licensed for the motor fuel use tax, without having to ax a set of motor fuel use tax decals to your truck,
and without needing to electronically le Form MFUT-15, IFTA Quarterly Return, with us.
The cost of an STP is $40. STPs are available through most wire services for an additional fee.
Annual Renewal Procedures
You must electronically renew your IFTA license and decals annually by December 31. If your address has
changed in the past year, you can edit the address eld on the renewal application. When changing an address,
you must submit three forms of address verication.
IMPORTANT: If you do not intend to renew your IFTA license and decals for next year, you must le your fourth
quarter IFTA return (due January 31) and indicate that you are canceling your IFTA account.
NOTE: You may display your decals for next year beginning November 1 of this year.
We may deny your application if:
• you have not led a return; paid the tax, penalty, or interest for a led return; or paid any nal assessment
of tax, penalty, or interest as required by the Motor Fuel Tax Law or any other tax Act we administer;
• you do not have a valid USDOT number or active Illinois IRP number;
• you have not provided a veried physical address in Illinois that establishes the permanency of your
business or residence; or
• you have had your IFTA license revoked.
If required, a bond must be posted before your license can be renewed. You will also be required to pay all
outstanding liabilities and le all returns due prior to having your license renewed.
If you will be using a tax reporting service to le your taxes, Form IL- 2848, Power of Attorney, must be on
record with us and submitted annually at the same time as your electronically submitted Form MFUT-12. You can
download the form, complete it, and then email it to Rev[email protected].
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MFUT-53 (R-09/23)
9
Grace Period
For those carriers who have submitted their renewal applications prior to January 1, IFTA provides a grace period
to allow you to receive your decals and ax them to your vehicles. The grace period is not an extension for
you to le your renewal application. Once you renew your IFTA license and receive your new decals, you
must ax your decals to all qualied motor vehicles no later than the last day of February. To operate in IFTA
jurisdictions during this grace period, you must display one of the following:
• valid current year motor fuel use tax credentials from the IFTA jurisdiction in which you are operating;
• valid previous year motor fuel use tax credentials from the IFTA jurisdiction in which you are operating; or
• a valid single-trip permit from the IFTA jurisdiction in which you are operating.
IMPORTANT: Your current year IFTA license expires December 31. To take advantage of the decal display grace
period, you must have your renewal application (Form MFUT-12) electronically submitted no later than December 31.
NOTE: If you are operating on previous year decals during the grace period and have not submitted your
renewal application by December 31, you are operating without IFTA authority. You will be subject to
applicable fees, penalties, and assessments.
License Status
Active
An active license is one that is valid and has been issued by any IFTA jurisdiction; your account remains current,
and you are in compliance with the Illinois IFTA program.
Canceled
You must cancel your IFTA license if you have gone out of business, but you must rst satisfy all reporting
requirements and tax liabilities. To cancel your IFTA license, you must le your nal quarterly Form MFUT-15
through your IFTA Returns account on MyTax Illinois. Mark the Cancel Fuel License box in Step 1 on your return
and enter the cancellation date. You must enter a cancellation date that falls within the quarter of the return you
are ling.
Once your license has been canceled, you must destroy all decals as well as the original license and all copies
of the license. Any IFTA jurisdiction may conduct a nal audit once your license has been canceled. Even though
you cancel your license, you are still obligated to keep all records for a period of four years from the due date of
your nal Form MFUT-15 or the date led, whichever is later.
IMPORTANT: If you do not intend to renew your IFTA license and decals for next year, you must le your fourth
quarter return (due January 31) and indicate that you are canceling your IFTA account.
Suspended
A suspended account is one that was not renewed before its IFTA license and decals expires on December
31. If you have not timely submitted your renewal application, you are not eligible for the grace period from
January 1 through the last day of February. You cannot legally operate your IFTA-qualied vehicles on a
suspended license. *
MFUT-53 (R-09/23)
License Status (continued)
Revoked
A revoked account is one that failed to remain in compliance with the Illinois IFTA program. We may revoke your
IFTA license if you do not comply with all motor fuel use tax requirements. Noncompliance may include any of the
following:
• not ling Form MFUT-15,
• not remitting all taxes due (including the reversal of an electronic payment),
• not ling or maintaining a bond when requested,
• making an electronic payment that is reversed for non-sucient funds,
• improperly using IFTA decals, or
• refusing to allow a dyed diesel fuel inspection.
You may be ned and assessed for operating on a revoked IFTA license. *
* We will notify the Illinois State Police and all other IFTA-member jurisdictions when your license has
been revoked or suspended. Conducting operations on a revoked or suspended license will subject you
to all civil and criminal penalties applicable to persons operating in Illinois without a valid license and
decals.
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Reinstated
If revoked, we may reinstate your IFTA license if you have led all required returns and have paid all outstanding
liabilities. You will be required to pay a reinstatement fee of $100 and electronically le Form
MFUT-12, Motor Fuel Use Tax IFTA License and Decals Application. You may also be required to post a bond
sucient to satisfy any potential liabilities. We will notify the Illinois State Police and all other IFTA-member
jurisdictions when your license is reinstated.
Reporting Requirements
Quarterly returns
Illinois has no provision for annual reporting of motor fuel use tax. You must electronically le a quarterly tax
return with us even if you had no operations during the quarter. We will not accept paper returns.
Penalty and interest provisions
Form MFUT-15, IFTA Quarterly Return, and any payment owed, is due by the last day of the month immediately
following the close of the quarter for which it is led. Form MFUT-15 is due on or before the following dates:
Reporting quarter Due date
January - March April 30
April - June July 31
July - September October 31
October - December January 31
If the due date is a Saturday, Sunday, or legal state holiday, the next business day is the due date.
If you do not le a tax return, le a late tax return, or do not pay all tax due, you will be charged penalty and
interest.
MFUT-53 (R-09/23)
11
Reporting Requirements (continued)
The penalty is $50 or 10 percent of the delinquent tax liability, whichever is greater. Eective July 1, 2013,
interest shall be set at an annual rate of two percentage points above the underpayment rate established under
Section 6621(a)(2) of the Internal Revenue Code, adjusted on an annual basis on January 1 of each year.
Interest shall accrue monthly at one-twelfth this annual rate. MyTax Illinois calculates the correct interest
rate as provided by IFTA, Inc.
Interest is computed on the tax due each member jurisdiction. Credit from one jurisdiction cannot be deducted
in computing interest due another jurisdiction. We do not have statutory authority to waive another jurisdiction’s
interest.
Cost of collection fee
You may be assessed a cost of collection fee if you receive a notice regarding a nal liability or a penalty
assessment and do not pay the amount you owe within 30 days of the date of the notice. If the unpaid amount is
less than $1,000, the fee is $30. If the amount is $1,000 or more, the fee is $100.
Measurement conversion
Common conversion rates for the United States and Canada are:
1 liter = 0.2642 gallon
1 gallon = 3.785 liters
1 mile = 1.6093 kilometers
1 kilometer = 0.62137 mile
Certain fuel types are to be sold and/or reported and taxed in converted quantities:
Liqueed natural gas Sold, reported, and taxed in diesel gallon equivalents
(LNG) (DGEs).
One DGE = 6.06 pounds of LNG.
Compressed natural gas Reported and taxed in gasoline gallon equivalents
(CNG) (GGEs).
One GGE = 5.66 pounds of CNG.
Liqueed petroleum gas Propane is reported and taxed in diesel gallon equivalents
(LPG) (DGEs).
Conversion should be done on Form MFUT-15, Step 3, on
the IL line with one DGE equal to 6.41 pounds of LPG. Consult
IFTA, Inc.’s tax rate footnotes for conversion of entries for other
jurisdictions.
Taxable fuels
All motor fuels are subject to tax in Illinois. Individual IFTA jurisdictions may dene tax-exempt fuels in their
jurisdiction. If a jurisdiction does not list a tax rate for a particular fuel, that fuel is not taxed.
Surcharge
Some jurisdictions have a surcharge that is not paid at the fuel pump. If you travel in a jurisdiction that imposes a
surcharge, you must complete two lines on Form MFUT-15 for that jurisdiction. Note that you need only complete
the rst line for the jurisdiction that has a surcharge. On the next line, select the jurisdiction and fuel type, and
MyTax Illinois will calculate the surcharge for you.
MFUT-53 (R-09/23)
12
Reporting Requirements (continued)
Tax-exemptions
Some IFTA jurisdictions provide exemptions for miles, vehicles, and/or fuel. A list of exemptions by jurisdiction
is maintained on the IFTA Inc website and can be found using the following link: Exemptions. If exemptions are
reported on an IFTA quarterly return, records must contain documentation to verify the exemptions.
Credit for tax-paid gallons
You may obtain credit for tax paid on fuel you purchased from an outside entity (e.g., service station) or withdrew
from a tax-paid bulk fuel storage facility. To take the credit, you must maintain fuel receipt records and bulk fuel
storage records as described in this manual (see 86 Ill. Adm. Code 500.335) and complete the corresponding
column on Form MFUT-15.
Payments and refunds
All payments due must be paid electronically through MyTax Illinois. Paper checks are not accepted.
Any overpayment you generate in one jurisdiction will be applied to liabilities owed to another jurisdiction. A net
refund will result only if your total tax-paid purchases exceed the total tax due.
If completion of your Form MFUT-15 results in a refund due, we will process your refund once we determine
that all tax liabilities, including any outstanding audit assessments, have been satised. If the refund due
amount is $25 or more, we will automatically issue you a refund. If the refund due amount is less than $25, we
will automatically credit the amount to your account. If the credit amount accumulates to $25 or more, we will
automatically issue you a refund.
You must send a separate claim for refund directly to each jurisdiction for fuel that you used in a nontaxable
manner (e.g., nonhighway or o-road use).
Recordkeeping Requirements
Distance records
You must maintain records of all eet operations to support the information you enter on your Form MFUT-12,
Motor Fuel Use Tax IFTA License and Decals Application, as well as the information you enter on Form
MFUT-15, IFTA Quarterly Return. All qualied motor vehicles in your eet must display IFTA decals and be
reported on Form MFUT-15. You may maintain records for any intrastate qualied motor vehicles that are not
required to display IFTA decals but that are, nonetheless, a part of your eet.
Licensees who include fuel purchases and travel by qualied motor vehicles operated exclusively within a
jurisdiction (i.e., intrastate vehicles) must obtain IFTA decals for the intrastate vehicles. Once decaled, the
intrastate vehicles must continue to be reported until such time as the decals are canceled or expired.
You may use an individual vehicle mileage record (IVMR), as required by the International Registration Plan, for
recording vehicle distance information if you also include the beginning and ending odometer readings.
MFUT-53 (R-09/23)
13
Recordkeeping Requirements (continued)
You may also use a trip report that includes all the following on an individual vehicle basis:
• both taxable and nontaxable usage of fuel,
• distance traveled for taxable and nontaxable use,
• trip date (starting and ending),
• trip origin, destination, and any stops in between, including city and state (multiple trips made to the same
destination should be identied and enumerated),
• routes of travel,
• beginning and ending odometer readings,
• total trip miles,
• distance by jurisdiction,
• vehicle unit number,
• IFTA decal serial number,
• vehicle eet number, and
• licensee’s name.
You must maintain monthly, quarterly, and annual summaries of your individual vehicle mileage records for each
vehicle.
Form MFUT-76, Illinois Motor Fuel Use Tax Individual Trip Summary Report is a tool designed to help you
maintain distance and fuel records for each vehicle
.
IMPORTANT: Please note the primary function of an electronic logging device (ELD) required by the Federal
Motor Carrier Safety Administration (FMCSA) is for logging a driver’s record of duty status, not for keeping
records required by IFTA. Not all ELDs track or maintain mileage or distance records, but some do. Do not
assume your ELD is able to reproduce the required records necessary to complete your quarterly tax lings.
Your ELD vendor may charge you an additional cost for this record-producing component. As an IFTA licensee,
you are responsible for the recordkeeping requirements to support your tax return lings and to make all records
available during an audit. You must be able to reproduce any electronic data per unit and trip for a period of no
less than four years from the date Form MFUT-15 was led. You will be required to provide this data during an
audit.
IMPORTANT: Eective January 1, 2024, distance records produced by a vehicle tracking system that utilizes
latitudes and longitudes must create and maintain a record at a minimum every ten minutes when the vehicle’s
engine is on and contain the following data elements:
1) The date and time of each system reading,
2) The latitude and longitude to include a minimum of four decimal places (0.0001) of each system reading,
3) The odometer reading for the engine control module (ECM) of each system reading. If no ECM odometer
is available a beginning and ending dashboard odometer or hubodometer for the trip will be acceptable,
and
4) The vehicle identication number or vehicle unit number.
This data must be accessible in an electronic spreadsheet format such as .xls, .xlsx, .csv or delimited text le.
See IFTA Procedures Manual 540.200.
Fuel records
You must maintain complete records of all fuel you purchased, received, and used in the operation of vehicles for
which motor fuel use tax reporting is required. You must separately account for bulk storage fuel purchases, bulk
storage fuel withdrawals, and over-the-road (OTR) purchases. You must maintain individual totals for each fuel
type. Fuel types include, but are not limited to, diesel, biodiesel, gasoline, gasohol, ethanol, methanol, liqueed
petroleum gas (LPG), and compressed natural gas (CNG).
MFUT-53 (R-09/23)
Recordkeeping Requirements (continued)
14
MFUT-53 (R-09/23)
Fuel receipts
Tax-paid retail purchases
The licensee shall maintain complete records of all motor fuel purchased, received, or used in the conduct of its
business, and on request, produce these records for audit. The records shall be adequate for the auditor to verify
the total amount of fuel placed into the licensee’s qualied motor vehicles, by fuel type.
To obtain credit for tax-paid retail purchases, you must keep the following receipt or invoice:
• credit card receipt, which includes the date, gallons purchased, price per gallon, and location of the
purchase (city and state),
• automated vendor generated invoice or transaction listing, or
• scanned copy of the receipt or invoice.
NOTE: A credit card statement is only sucient if it contains the date, gallons purchased, and location
of the purchase (city and state).
Receipts that have been altered, indicate erasures, or are handwritten are not acceptable for tax-paid credits.
The number of gallons and price per gallon on receipts also should not be handwritten. Carriers should obtain a
printed receipt with this information from the retailer.
For a retail receipt to be valid, the invoice must include, but is not limited to, the following:
• purchase date,
• name and address of the seller,
• quantity purchased,
• fuel type,
• price of the fuel per gallon or liter or the total price of the fuel purchased,
• the identication of the qualied motor vehicle into which the fuel was placed (unit number, plate number, or
another licensee identier), and
• name of purchaser (where the qualied motor vehicle being fueled is subject to a lease, the name of either
the lessor or lessee is acceptable for this purpose, provided a legal connection can be made between the
purchaser named and the licensee).
For tax-paid bulk storage facilities, the licensee shall retain the following records:
• receipts for all deliveries,
• quarterly inventory reconciliations for each tank,
• the capacity of each tank,
• bulk withdrawal records for every bulk tank at each location, and
• documentation that the purchase price of the fuel delivered into the bulk storage includes tax paid to the
member jurisdiction where the bulk storage is located, or that the licensee has paid fuel tax to the member
jurisdiction where the bulk storage is located.
For tax-paid credit for fuel withdrawn by the licensee from its bulk fuel storage facilities, the licensee must
maintain the following records for each tax-free and tax-paid bulk fuel storage facility:
• location of the bulk storage facility,
• date of withdrawal,
• number of gallons withdrawn,
• fuel type withdrawn, and
• identication of the vehicle into which the fuel was placed.
NOTE: Beginning and ending inventory records may be kept either by month or quarter.
NOTE: While completing Form MFUT-15, you can only include the amount of fuel withdrawn from the bulk tank
and placed in an IFTA-qualied vehicle as part of your tax-paid gallons.
You must maintain copies of all delivery tickets and/or receipts. Receipts that have been altered or indicate
erasures are not acceptable for tax-paid credits.
15
Recordkeeping Requirements (continued)
MFUT-53 (R-09/23)
Alternative recording devices
To use onboard recording devices, satellite tracking systems, or other electronic data-recording systems in place
of, or in addition to, handwritten trip reports for recordkeeping purposes, you must be certain they can generate
detailed mileage allocation reports that are unit and date specic. You are required to generate reports that
provide the same necessary information as reported on paper records, including odometer readings, the city
and state of the load origin, and the destination point. All electronic data must be maintained for four years from
the due date of Form MFUT-15 or the date that you le Form MFUT-15, whichever is later, to substantiate the
information reported on the return.
Drive-away operations
The best practice when computing accurate miles per gallon for reporting drive-away operations is to ll the
unit with fuel immediately upon pick up. Once you reach your nal destination, rell your fuel tank so you can
determine the number of gallons of fuel you consumed. This method also provides you with fuel invoices and
ignores any fuel that may be in the tank that was purchased by another carrier. Simply divide the number of
miles for the trip by the number of gallons of fuel consumed for the trip to arrive at an accurate MPG for this trip.
Combine all trips during the quarter for an accurate overview of your drive-away operations.
Record retention period
Accurate recordkeeping is important when you request a tax refund or credit for tax-paid fuels, and accurate
recordkeeping is required to ensure compliance with reporting and payment of all tax liabilities. You must
maintain records for a period of four years from the due date of Form MFUT-15 or the date that you le Form
MFUT-15, whichever is later, to substantiate the information reported on the return. If you do not comply with the
recordkeeping requirement, we may revoke your license. As an IFTA program licensee, your records must be
made available to any IFTA-member jurisdiction. If you do not provide records upon demand for the purpose of
audit, the auditor may use a standard of four miles per gallon and issue an assessment.
Audits
Requirements
The purpose of an IFTA audit is the verication of fuel and distance information reported on IFTA quarterly
tax returns. We will audit any Illinois-based IFTA licensees on behalf of all member jurisdictions, not only to
substantiate information reported on tax returns, but also to provide accountability for all decals issued, both
used and unused, for a period of four years.
Notication of date
Prior to conducting an audit, the auditor will contact you to arrange an acceptable date to begin the audit. At
that time, the auditor will outline the time period to be audited and the records to be reviewed. The auditor
will also send you a letter to conrm the date and time. For just cause, the auditor may waive the notication
requirements.
Conferences
At the beginning of the audit, the auditor will conduct an in-person meeting or telephone conference with you to
determine background information, reporting methods, and records to be reviewed. As the audit progresses, the
auditor will discuss with you the sample periods, sampling techniques, and any problem areas. The auditor will
also hold a closing conference with you to explain audit adjustments and future reporting practices.
Audits (continued)
Guidelines
The following guidelines apply to each audit:
• In the absence of adequate records, the auditor may use a standard of four miles per gallon.
• The audit will be completed using the best information available.
• The auditor will disallow tax-paid fuel entries if the proper documentation is unavailable.
• The auditor will make all reasonable attempts to verify reported miles.
Results
The auditor will show any audit adjustment on an amended return covering the audit period and will also request
payment of the liability, if any, from you.
Protest Procedures
Request audit by other IFTA jurisdictions
If you disagree with the Illinois Department of Revenue’s audit ndings, you may request either all or some of the
IFTA jurisdictions to audit your records. Any jurisdiction that has been requested to audit your records may accept
or reject your request. A jurisdiction that accepts your request may audit only its portion of your operations. You
must make records available to the jurisdiction at either the jurisdiction’s oce, a designated place requested
by the jurisdiction, or your place of business. If your place of business is selected, you must pay reasonable per
diem and travel expenses.
We will send our audit reports to all other IFTA-member jurisdictions. Any member jurisdiction may reexamine
our audit ndings and may, at its own expense, re-audit your data after notifying your base jurisdiction and you of
reasonable cause for the re-audit.
Informal Conference Board review
You may request that the Informal Conference Board (ICB) review the proposed audit liability, claim reduction, or
claim denial prior to issuance of the audit liability, claim denial, or claim reduction, in accordance with regulations
at 86 Ill. Adm. Code Part 215.
30-day protest period
You may protest any action or audit nding made by the Department concerning the amount of tax or penalty in
controversy by submitting a written request for a hearing within 30 days after notication of the original action or
nding. If the hearing is not requested within 30 days, the Department’s action becomes nal.
Mail your written protest requesting a hearing to:
BUREAU OF AUDITS TECHNICAL REVIEW SECTION
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19012
SPRINGFIELD IL 62794-9012
If the amount in controversy is $15,000 or more, the protest should be led with the Illinois Independent Tax
Tribunal (see next page).
16
MFUT-53 (R-09/23)
17
Protest Procedures (continued)
Administrative hearing
If the tax amount in controversy is less than $15,000, the Oce of Administrative Hearings (OAH) will schedule
a hearing, provided that you have timely requested the hearing. The OAH will send you written notice of the
date, time, and place of the hearing at least 14 days prior to the hearing date. At the hearing, you may represent
yourself or have a person licensed to practice law in Illinois or permitted to practice in Illinois by rules of comity
represent you. A corporation may be represented by an ocer or employee only when the contested liability
does not exceed $2,500, exclusive of penalty and interest. Persons may not appear in a representative capacity
unless a properly executed power of attorney has been led with the OAH. You or your attorney may produce
witnesses, documents, or other pertinent materials at the hearing to substantiate your protest. The OAH will
notify you or your attorney in writing of the hearing results.
The Department will participate in the hearing on behalf of all member jurisdictions. For more information
regarding administrative hearings, see 86 Ill. Adm. Code Part 200, “Practice and Procedure for Hearings before
the Illinois Department of Revenue.”
Illinois Independent Tax Tribunal
If you disagree with the Illinois Department of Revenue’s audit ndings, and the amount in controversy exceeds
$15,000, the protest should be led with the Illinois Independent Tax Tribunal in the form of a petition in
accordance with the Tribunal’s rules of practice and procedure. See 35 ILCS 1010/1-1, et seq.
Circuit Court
If you are not satised with the results of the administrative hearing, you may seek a review of the hearing
decision in Circuit Court under the provisions of the Administrative Review Law (735 ILCS 5/3-101, et seq.).
If you disagree with our determination that monies are due, you may bypass the administrative hearing process
by paying the monies under protest and seeking review of our determination in circuit court under the provisions
of the State Ocers and Employees Money Disposition Act (30 ILCS 230/1, et seq.).
Appellate Court
Decisions of the Illinois Independent Tax Tribunal must be appealed directly to the Illinois Appellate Court.
Violations
Trac oenses
Failure to display motor fuel use tax license
You may be asked by a law enforcement ocer or an agent of the Illinois Department of Revenue to show your
license for inspection. If you do not provide the original valid license or copy of the valid license (or an electronic
image of that license) to the ocer or agent, you will be subject to a trac citation for failing to display a motor
fuel use tax license.
Failure to display motor fuel use tax decals
On each qualied motor vehicle, you must display two valid motor fuel use tax decals, one properly axed on
each external side of the vehicle.
MFUT-53 (R-09/23)
Violations (continued)
If you do not display two valid decals, you will be subject to a trac citation for operating without displaying motor
fuel use tax decals.
Failure to display motor fuel use tax single-trip permit
If you are the driver of any qualied motor vehicle and do not possess a valid motor fuel use tax license or
display valid decals, you must have a valid single-trip permit for interstate motor fuel use tax.
If you do not provide a valid single-trip permit for inspection by a law enforcement ocial, you will be subject to a
trac citation for operating a qualied motor vehicle without displaying a single-trip permit.
Operating with a revoked motor fuel use tax license
You must not operate a qualied motor vehicle in any jurisdiction with a revoked motor fuel use tax license.
If a qualied motor vehicle is operated in Illinois with a revoked motor fuel use tax license, the vehicle will be
placed out of service. The vehicle cannot be operated in Illinois until reinstatement of the motor fuel use tax
license.
NOTE: If any of the trac oenses listed in this section occur, the operator is guilty of a petty oense and must
pay a minimum penalty of $75. For each subsequent occurrence, the operator must pay a minimum penalty of
$150.
Civil penalty
If a qualied motor vehicle is found to be operating in Illinois without a valid
• motor fuel use tax license and set of decals,
• single trip permit, or
• 30-day IFTA temporary permit,
then the person required to obtain a license or permit under Section 13a.4 or Section 13a.5 of the Motor Fuel Tax
Law (35 ILCS 505/13a.4, 505/13a.5) must pay a minimum $1,000 penalty.
NOTE: There is a $2,000 penalty for each subsequent occurrence.
Criminal oenses
As a motor carrier licensed for motor fuel use tax in Illinois, it is your responsibility to ensure that all tax returns
are correctly reported, led on time, and paid in full when due. The following actions are all criminal oenses in
Illinois:
• operating without a valid motor fuel use tax license
• failing to le a quarterly motor fuel use tax return,
• failing to make payment of motor fuel use taxes due,
• ling a false quarterly motor fuel use tax return,
• ling a false motor fuel use tax application or decal order form,
• failing to keep books and records, and
• refusing upon demand to submit for inspection and examination the required books and records.
Dyed diesel
It is illegal to use dyed diesel fuel to power your licensed motor vehicle on the highways of Illinois. Any person
who knowingly possesses dyed diesel fuel for highway use is guilty of a Class A misdemeanor. Each subsequent
oense is a Class 4 felony. If a licensed motor vehicle is found to have dyed diesel fuel within the ordinary fuel
tanks attached to the motor vehicle, the operator shall pay a penalty of $1,000. For a second or subsequent
occurrence the penalty is $5,000.
MFUT-53 (R-09/23)
18
19
Violations (continued)
Diesel fuel is considered dyed if any amount of dye is present. Do not
• blend tax-paid diesel fuel with tax-free dyed diesel in the ordinary fuel tank of your diesel-powered licensed
motor vehicle, or
• blend transmission uid and/or additives that contain the dye Solvent Red 164 with tax-paid diesel fuel to
power your diesel-powered licensed motor vehicle.
In our eorts to enforce this law, an agent of IDOR may ask to inspect your fuel tanks for any presence of dye.
Persons refusing to allow an inspection shall pay a $1,000 penalty for each refusal. Any license or permit issued
under the Motor Fuel Tax Law may be revoked for refusing to allow an inspection.
Where to Get Information
International Fuel Tax Association, Inc.
Visit the International Fuel Tax Association’s (IFTA Incorporated) website at www.iftach.org to access the
monthly newsletter, current and previous quarters’ tax rates, and other information.
Illinois Department of Revenue
Important updates and general information are available on our website at tax.illinois.gov. Information and
forms for other taxes (e.g., income tax, sales tax, etc.) are also available.
How to Contact Us
Illinois Department of Revenue
To better service any inquiries you have regarding the Illinois Motor Fuel Use Tax or your account, please use the
contact information listed below.
Motor Fuel Use Tax
217 785-1397
Rev.IFT[email protected]
Report violations or misuse of motor fuel use tax license, decals, or single-trip permits
BUREAU OF CRIMINAL INVESTIGATIONS
ILLINOIS DEPARTMENT OF REVENUE
555 W MONROE ST
CHICAGO IL 60661
312 814-1750 or 1 800 CHEAT-11 (1 800 243-2811)
MFUT-53 (R-09/23)
How to Contact Other Illinois State Agencies
Other Illinois agencies
Below is a list of other Illinois state agencies you may need to contact regarding your trucking or transportation
operations.
Travel authority
TRANSPORTATION DIVISION
IL COMMERCE COMMISSION
527 EAST CAPITOL AVENUE
SPRINGFIELD IL 62794-9280
217 782-2593
www.icc.illinois.gov/transportation
Vehicle licensing and registration or International Registration Plan (IRP)
COMMERCIAL AND FARM TRUCK SERV
IL SECRETARY OF STATE
SECOND AND EDWARDS STREET
M J HOWLETT BUILDING ROOM 300
SPRINGFIELD IL 62756
217 782-4815
https://www.ilsos.gov/departments/vehicles/cft/home.html
Oversize and overweight permits or designated truck route maps
IL DEPT OF TRANSPORTATION
2300 SOUTH DIRKSEN PARKWAY
SPRINGFIELD IL 62764
217 785-1477
1 800-252-8636
https://idot.illinois.gov/doing-business/permits/oversize-and-overweight-permits.html
State police commercial vehicle enforcement
COMMERCIAL VEHICLE ENFORCEMENT
IL STATE POLICE
801 S. SEVENTH ST FL 003 SUITE 300 NORTH
SPRINGFIELD IL 62703
217 782-6267
https://isp.illinois.gov/
Road condition information
Pre-recorded road condition information
Illinois Department of Transportation
1 800 452-IDOT (4368)
www.gettingaroundillinois.com
How to Contact Other IFTA Jurisdictions
Contact information for other IFTA jurisdictions can be found at www.iftach.org/carriers/ under the Carrier
Information
tab.
MFUT-53 (R-09/23)
20
21
Exhibit
Guide to Maintaining Your MyTax Illinois IFTA Accounts
As an IFTA-qualied motor carrier, you are required to le and pay electronically using MyTax Illinois.
MyTax Illinois is a
free
electronic ling and account maintenance system, available on our website at tax.illinois.gov
24
hours a day, wherever you have an internet connection. MyTax Illinois allows you to register your IFTA
accounts, le and pay your IFTA returns, and maintain your IFTA accounts, as well as other Illinois tax accounts.
Prior to accessing your accounts in MyTax Illinois, you must have previously submitted Form MFUT-12,
Motor Fuel Use Tax IFTA License and Decals Application, and had active IFTA accounts in the past, or you can
create the accounts by navigating to the IFTA box to complete and submit an original Form MFUT-12.
If this is the rst time accessing your accounts in MyTax Illinois using a login, click the “Sign Up” button
to create your user account and select your username and password. After submitting your sign-up request, you
will receive an email from MyTax Illinois that contains an authorization code to conrm your new login. You must
enter your username, password, and authorization code to login to your MyTax Illinois account for the rst time.
After the initial login, you will only need your username and password to login.
Once you have established your IFTA prole on MyTax Illinois and login to the MyTax Illinois account
maintenance system, you will see that you have two IFTA Accounts: your IFTA Application account and your IFTA
Returns Account.
Your IFTA Application account is used to submit the MFUT-12 application for an IFTA license and decals. This
includes orders and payments for additional and replacement decals. You will also use this account to le your
annual renewal application. Reinstatement fees on revoked accounts are also made in the Application account.
After you complete your MFUT-12 application and order your decals, you must click the “Submit” button in order
for us to receive it. When you submit an application, you will receive one conrmation number for the application
and payment. Every time you submit an application or payment, you will receive a conrmation number that is
date and time stamped. You should print these conrmation numbers for your records.
Your IFTA Returns account is used to submit your MFUT-15, IFTA Quarterly Returns, amended returns, and
payments for quarterly liability.
Quarterly Returns – You will be able to le a quarterly tax return approximately 15 days before
the quarter ends. Returns are due 30 days after the quarter ends. You will receive two dierent
conrmation numbers when you le and pay an MFUT-15, IFTA Quarterly Return. One is for the return
being successfully submitted, and the other is for the payment being successfully submitted. Every
time you submit a return or payment, you will receive a conrmation number that is date and time
stamped. You should print these conrmation numbers for your records.
Tax Rates – The quarterly tax rates are loaded into MyTax Illinois and will automatically populate
when you choose the jurisdictions you traveled in and the type of fuel you used. From time to time,
jurisdictions will have split rates for a quarter. You must determine which miles and fuel purchases
occurred under each rate. If you have operations during the period for both rates you must enter the
jurisdiction twice in Step 3 and choose the appropriate tax rate. You can identify the appropriate tax
rate by using the drop-down choice in the tax rate box (Column K) for the split rate jurisdictions. The
tax rates are posted on the International Fuel Tax Association’s website at www.iftach.org around the
end of each quarter.
Surcharges – Some jurisdictions have a surcharge tax rate in addition to their quarterly rate.
Jurisdictions with surcharges require two entry lines. After you enter the miles and gallons for that
jurisdiction, you must enter the jurisdiction and fuel type on the jurisdiction row that follows. MyTax
Illinois will automatically calculate the rest of the surcharge row.
MFUT-53 (R-09/23)
22
Exhibit (continued)
Amended Returns – If you need to amend a led return, go to the original return, and click on the
“Amend” button to unlock the return. Make the necessary changes and submit the request. Please
note that interest computed in MyTax may not be accurate on an amended return because it does
not take into account what was originally submitted. It’s best to check one or two business days after
submitting the amended return to view the correct interest and balance due. You will receive two
dierent conrmation numbers when you le and pay an amended MFUT-15, IFTA Quarterly Return.
One is for the return being successfully submitted, and the other is for the payment being successfully
submitted.
Important Reminders:
• “Saved” applications and returns are not transmitted to the Department. Always make sure you “submit”
your application and returns so they can be processed. Once submitted, you will receive a conrmation
number. The conrmation screen will indicate, “You have successfully submitted your return request.”
• It can take up to ve business days for payments to process and post on your MyTax Illinois account. It is
always a good idea to sign into your MyTax Illinois account after you submit your return or application to be
sure it has processed, and the amount of your payment was enough to cover the balance due.
• You must maintain a current email address on your web prole in order to receive important ling notices
and reminders from the Department. If you are not receiving an email reminding you to le your quarterly
return, please check and update the email address by selecting Logon – Settings and then Logon – Edit in
your MyTax Illinois account.
• You are responsible for maintaining current information on your web prole. To learn how to grant others
access to your MyTax Illinois account or how to change a primary user, visit MyTax Illinois and look for the
link “MyTax User Management.”
For technical assistance with a MyTax Illinois logon, call 217 785-3707. For IFTA-specic questions, call
217 785-1397
weekdays between the hours of 8:00 a.m. and 4:00 p.m.
MFUT-53 (R-09/23)
2024
Illinois Motor Fuel Use Tax Carrier Compliance Manual
MFUT-53
Printed by Authority of the State of Illinois
Web only
– One copy
(R-09/23)
