Form 81-010 - Iowa Fuel Tax Return - Iowa Department Of Revenue (Page 2 of 2) in pdf

INSTRUCTIONS FOR IOWA FUEL TAX RETURN

81-011 (7/19/07) (81-010b)

Who must file...

LINE BY LINE INSTRUCTIONS

All License Types

Line 8: Subtract line 7 from line 5.

All suppliers, restrictive suppliers, blenders and

Diesel Fuel Only

Line 9: Gasoline tax rates:

importers are required to complete and file this return

Line 1: Include diesel fuels suitable for the generation of

7-1-02 through 6-30-03: $.201

with the Department.

power for propulsion of motor vehicles or turbine-

7-1-03 through 6-30-04: $.203

powered aircraft, whether dyed or undyed.

Return is due...

7-1-04 through 6-30-05: $.205

Line 2: Enter the total gross gallons of DYED diesel fuel

For suppliers, restrictive suppliers and blenders the

7-1-05 through 6-30-06: $.207

only.

return plus supporting schedules are due on or before

7-1-06 through 6-30-07: $.210

All Types of Fuel

the last day of the month following the month covered

Line 10: Compute the tax due per fuel type by multiplying

Line 3: Suppliers and blenders: Enter the total invoiced

line 8 by line 9.

by this return.

gross gallons of fuel withdrawn with origin or

Line 11: Add columns A, B, C, D, E, F and G on line 10

For importers, the return is due on or before the last

destination in Iowa in the appropriate columns.

and enter here.

day of the month for fuel imported in the first 15 days

Importers and restrictive suppliers: Enter the

Suppliers and Blenders

of the month and by the 15th day of the following

total gross gallons of fuel brought into Iowa tax

Line 12: Enter the qualified credit.

month for fuel imported after the 15th day of the

free.

Suppliers: Credit for the amount of tax that was not

previous month.

COLUMN G: Include all undyed diesel fuel, kerosene

recovered from an eligible purchaser. To qualify

methanol, soy oil, cooking oil and all combustible

Address change or cancellation...

for the credit, the supplier must notify the

gases and liquids suitable for the generation of

Department in writing of the uncollectible account

Check the box if you are changing the name or address.

power for propulsion of motor vehicles.

no later than 10 calendar days after the due date

Cross out the prior information and print the new name/

Suppliers and Blenders Only

for payment of the tax.

address beside it.

Line 4: Enter by fuel type the total gross gallons exported.

Blenders: Credit for tax paid on gasoline used to blend into

Note: If you have a new Federal ID number, you will

Schedule 81-015 must be included for the return

gasohol which sales are included in line 3B.

need to re-apply for a new license.

to be considered complete. This amount will be

Complete Schedule 81-015 and 81-018.

If you are going out of business, please send notification

zero for restrictive suppliers and importers. In

Line 13. Compute the total fuel tax due by subtracting line

under separate cover. You may also call the telephone

column G, enter exported undyed special fuels

12 from line 11.

numbers listed above.

Line 14: Penalty is waived for Iowa Tax Amnesty.

only.

Amended return...

Line 15: Interest. Compute interest on the tax due on line

All License Types

13. Interest accrues on the unpaid tax from the due

Check the box if you are amending a previously-filed

Line 5: Subtract line 4 from line 3.

date of the return. Interest rates can be found at

return. Attach all corrected schedules. Show all figures,

Supplier Only

including the ones you are not correcting.

Line 6: Distribution allowance. Motor fuel allowance is

Line 16: Compute the total amount due by adding lines 13,

1.6%. Special fuel allowance is 0.7%.

14, and 15.

Line 7: Compute the distribution allowance by multiplying

Line 17: Enter the amount of the EFT payment(s) made for

line 5 by line 6 for each column. The distributor

this tax period.

Iowa Tax Amnesty forms cannot be

purchasing the fuel from the supplier is entitled to

Line 18: Balance. Make your check or money order payable

filed electronically. Mail the Tax Amnesty

1.2% of the motor fuel distribution allowance. The

to Treasurer - State of Iowa.

Application form and attachments to:

distributor or dealer purchasing fuel from a

supplier is entitled to 0.35% of the undyed special

Iowa Tax Amnesty

fuel distribution allowance. The distribution

allowance does not apply to fuel exported.

P.O. Box 1792

Des Moines, IA 50306

Form 81-010 - Iowa Fuel Tax Return - Iowa Department Of Revenue Page 2

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