Should I register for IFTA in Illinois?
The state of Illinois considers a qualified motor vehicle as one that is designed, used, or maintained for the transportation of persons or property that have:
- Two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
- Having three or more axles regardless of weight; or used in combination, when the weight of such combination exceeds 26,000 pounds, or 11,797 kilograms gross vehicle or registered gross vehicle weight.
The state of Illinois does not include recreational vehicles in the IFTA tax unless they are used in conjunction with any business endeavor. Recreational vehicles include motor homes, pickup trucks with attached campers and buses when used exclusively for personal pleasure by an individual.
How do I apply for an IFTA license in the state of Illinois?
You must file the Illinois IFTA application Form MFUT-12, Application for Motor Fuel Use Tax IFTA License and Decals. Illinois will not issue an Illinois IFTA License if you currently have an active IFTA License in another jurisdiction/state.
What does Illinois charge for an IFTA license?
Illinois charges $3.75 for each set of IFTA decals. One set of IFTA decals is required per qualified motor vehicle.
What credentials will I receive from Illinois proving that I am registered for IFTA?
One IFTA license and a set of decals per qualified motor vehicle will be assigned to each IFTA licensee. A photocopy of the license must be maintained in the cab of each motor vehicle. Illinois recommends that you keep the original license at your business address. The IFTA license is valid for the calendar year January 1 through December 31.
Are there penalties for traveling without valid IFTA credentials or a fuel trip permit?
If you are found operating in Illinois without a copy of the license and properly displayed 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.
Do I file a quarterly fuel tax report if I didn't run during the quarter?
Yes, the state of Illinois still requires you to submit a "zero" report even if no fuel or IFTA mileage was traveled in that quarter.
What is the penalty and interest rate for filing a late quarterly fuel tax report?
There is a late penalty of $50 or 10% of the net tax liability, whichever is greater. Interest is computed on all delinquent taxes dues each jurisdiction at a rate of .4167% per month. Even if you have a net refund, interest still applies to each jurisdiction for any underpayment of fuels use tax to that jurisdiction and is calculated beginning the day after the due date of the return for each month, or fraction of a month, until paid.
How do I obtain an IFTA return for the state of Illinois?
As of January 1, 2013, Illinois requires that you file your MFUT-15 form electronically using MyTax Illinois. All required payments must be made electronically as well. You will no longer receive paper returns from the state of Illinois.