Each intermediate care facility (ICF) must use form ICF-151, Residential Day User Fee Tax Return, to electronically file and pay the quarterly resident day user fee.
Due Date: The return is due on or before the last day of January, April, July, and October of each year.
Rounding Off to Whole Dollars: You must round off cents to the nearest whole dollar on your return and schedules. If you do not round, DRS will disregard the cents. Round down to the next lowest dollar all amounts that include 1 through 49 cents. Round up to the next highest dollar all amounts that include 50 through 99 cents.
Line 1: Enter the facility’s total resident days for the calendar quarter.
Line 2: Enter the user fee as determined by the Commissioner of Social Services.
Line 3: Multiply Line 1 by Line 2.
Line 4: Interest and Penalty
Interest: In general, interest applies to any portion of the tax not paid on or before the original due date of the return. If you do not pay the tax when due, you will owe interest at the rate of 1% per month or fraction of a month until the tax is paid in full.
Penalty for Failure to Pay Tax When Due: 10% of the tax due or $50, whichever is greater.
Penalties for Late Electronic Funds Transfer (EFT) Payments:
2% of the tax due for EFT payments not more than 5 days late;
5% for EFT payments more than 5 days but not more than 15 days late; and
10% for EFT payments more than 15 days late.
Line 5: Add Line 3 and Line 4, and enter the total amount due.