Form Gas-1276 - International Fuel Tax Agreement (Ifta) Return printable pdf download

GAS-1276

IFTA-I

INSTRUCTIONS FOR COMPLETION OF FORM GAS-1276

3-14

INTERNATIONAL FUEL TAX AGREEMENT (IFTA) RETURN

Include the company name, street address, city, state, zip code, and return period. Each licensee was assigned a North

Carolina Department of Revenue Identification Number (NCDOR ID) upon licensing. The NCDOR ID will appear on all

correspondence from the Department. Please use the NCDOR ID when referring to your account.

Fill in the appropriate circle(s) to indicate if the return being filed is 1) No activity, 2) an amended return, or 3) includes an

address change. To close an account, complete Form NC-BN, Out-of-Business Notification, and submit it with the Gas-1276

for processing by the Excise Tax Division. This form is located at

COMPLETE SCHEDULES A & B ON PAGE 2 BEFORE DETERMINING TAX LIABILITY OR (CREDIT) ON PAGE 1.

*NOTE: ALL CANADIAN LITERS MUST BE CONVERTED TO GALLONS. ONE LITER EQUALS .2642 GALLONS.

ALL CANADIAN KILOMETERS MUST BE CONVERTED TO MILES. ONE KILOMETER EQUALS .62137 MILES.

ALL MILES AND GALLON FIGURES SHOULD BE ROUNDED TO THE NEAREST WHOLE NUMBER.

SCHEDULE A - MILES PER GALLON CALCULATION

The miles per gallon (MPG) figure will be used to determine the gallons of fuel consumed in each jurisdiction. Calculate the

fleet MPG for the current reporting period for each product type listed. Divide the total miles traveled in all IFTA and non-IFTA

jurisdictions (including total temporary trip permit miles) by the total fuel consumed in all jurisdictions. Round the number to

the nearest two decimal places. Example: 5.768 rounds to 5.77.

SCHEDULE B - SUMMARY OF OPERATIONS

Column (1) Jurisdiction - In alphabetical order, indicate the member jurisdictions in which you operated during the period.

Report each fuel type for each jurisdiction on a separate line. Miles traveled in jurisdictions that are not members of IFTA

should be recorded as OT.

Column (2) Product Type - Only one product type per line is allowed. Enter the product type by abbreviations:

DI - Diesel

LN - Liquid Natural Gas

E8 - E85

GA - Gasoline

CN - Compressed Natural Gas

M8 - M85

GH - Gasohol

ET - Ethanol

A5 - A55

LP - Propane

MT - Methanol

BD - Biodiesel

Column (3) Total Jurisdiction Miles - Enter the total miles traveled by jurisdiction for each product type. Total miles should

include taxable and nontaxable miles. Be sure to report all miles for vehicles displaying IFTA decals, both interstate and

intrastate operations. The sum of total miles in Schedule B, Column 3 should equal the sum of total miles reported in

Schedule A.

Column (4) Taxable Jurisdiction Miles - Enter the total taxable miles traveled by jurisdiction for each product type. If you

deduct tax exempt miles, it is your responsibility to provide records of proper exemption for future review. You must contact

jurisdictions individually to determine exempt miles. Miles traveled while operating under a North Carolina IFTA temporary

permit are taxable.

Column (5) Taxable Gallons - Enter the total taxable gallons of fuel consumed for each jurisdiction. To determine this figure,

divide Taxable Jurisdiction Miles (Column 4) by the average MPG for that product type (Schedule A). Be sure to report all

fuel for vehicles displaying an IFTA decal, both interstate and intrastate operations.

NOTE: Some jurisdictions have an additional surcharge. This surcharge is computed on taxable gallons. For each

jurisdiction that requires a surcharge, copy the taxable gallons from Column 5 to a separate line including jurisdiction and

product type. Multiply the gallons in Column 5 by the surcharge tax rate to determine the surcharge due and enter this

amount in Column 9.

Column (6) Taxpaid Gallons - Enter gallons by product type that were bought at the pump and included the fuel tax at the

time of purchase and withdrawals from bulk storage if the fuel is tax-paid. Include fuel purchased while operating under

a North Carolina IFTA temporary permit or a North Carolina temporary trip permit. If you operated under a temporary trip

permit issued by another jurisdiction, contact that jurisdiction for regulations on reporting fuel purchases while operating

under the permit. NOTE: Some jurisdictions do not collect fuel tax at the pump. Do not report any purchases that did not

include the fuel tax.

Form Gas-1276 - International Fuel Tax Agreement (Ifta) Return

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