Instructions For Form Ifta-101 - Ifta Quarterly Fuel Use Tax Schedule Page 2
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11GENERAL INFORMATION
GENERAL INFORMATION
Who Must File – Anyone holding a license under the International Fuel Tax Agreement (IFTA) is required to file, on
Who Must File – Anyone holding a license under the International Fuel Tax Agreement (IFTA) is required to file, on
a quarterly basis Form IFTA-100, IFTA Quarterly Fuel Use Tax Schedule for each fuel type.
a quarterly basis Form IFTA-100, IFTA Quarterly Fuel Use Tax Schedule for each fuel type.
Form IFTA-100 summarizes the amount of tax due or the amount to be credited for the various fuel types computed
Form IFTA-100 summarizes the amount of tax due or the amount to be credited for the various fuel types computed
on each Form IFTA-101 and is used to determine the total amount due/credit, including any appropriate penalty and
on each Form IFTA-101 and is used to determine the total amount due/credit, including any appropriate penalty and
interest.
interest.
INSTRUCTIONS
INSTRUCTIONS
Please enter your IFTA number, name and address on your report.
Please enter your IFTA number, name and address on your report.
No Operation – Mark X in this box if you did not operate a qualified motor vehicle(s) in any jurisdiction including
No Operation – Mark X in this box if you did not operate a qualified motor vehicle(s) in any jurisdiction including
your base jurisdiction during the quarter. Sign this report and mail to the address indicated on the report.
your base jurisdiction during the quarter. Sign this report and mail to the address indicated on the report.
Cancel License – Mark X in this box if you are filing a final report and requesting your license be canceled.
Cancel License – Mark X in this box if you are filing a final report and requesting your license be canceled.
Complete this report for your operations during the quarter and return your IFTA license and any unused decals to
Complete this report for your operations during the quarter and return your IFTA license and any unused decals to
the address on your license. Destroy any used decals.
the address on your license. Destroy any used decals.
Amended Report – Mark X in this box if this report corrects a previous report. Indicate the quarter and year of the
Amended Report – Mark X in this box if this report corrects a previous report. Indicate the quarter and year of the
report you are correcting. The amended report should show the correct figures for that quarter – not the difference.
report you are correcting. The amended report should show the correct figures for that quarter – not the difference.
An explanation of the changes must accompany the amended report.
An explanation of the changes must accompany the amended report.
Line Instructions
Line Instructions
Lines 1 through 6, 8 and 10 will be computed automatically by the computer.
Lines 1 through 6, 8 and 10 will be computed automatically by the computer.
Line 9 – Enter credit amount on this line as a positive.
Line 9 – Enter credit amount on this line as a positive.
Line 11 – By default, the computer will enter the credit amount on line 10. If you do not wish a refund, enter 0 on
Line 11 – By default, the computer will enter the credit amount on line 10. If you do not wish a refund, enter 0 on
this line. If you do not request a refund of the total credit, the credit balance will be available for your next quarterly
this line. If you do not request a refund of the total credit, the credit balance will be available for your next quarterly
report. Caution: Credit balances can not be carried forward for more than eight quarters (two years) from the
report. Caution: Credit balances can not be carried forward for more than eight quarters (two years) from the
quarter earned.
quarter earned.
Signature – The report must be signed and dated by the owner (if an individual business), a partner (if a partnership
Signature – The report must be signed and dated by the owner (if an individual business), a partner (if a partnership
or a limited liability partnership), a member (if a limited liability company), or (if a corporation) by the president,
treasurer, chief accounting officer, or any other person specifically authorized to act on behalf of a corporation. The
fact that an individual’s name is signed on the certification shall be prima facie evidence that the individual is
authorized to sign and certify the report on behalf of the business.
Additionally, if anyone other than an employee, owner, partner, officer or member of the business is paid to prepare
the report he or she is required to sign and date the report and provide his or her EIN/social security number,
mailing address and telephone number.
MAILING INSTRUCTIONS
1. Attach a check or money order payable to KENTUCKY STATE TREASURER.
2. Include on your check or money order your identification number, Form IFTA-100 and the period covered by this
return.
3. Mail to the address below.
DIVISION OF MOTOR CARRIERS
PO BOX 22105
ALBANY NY 12201-2105
4.
If you are filing late OR AMENDED returns, please mail to the address below.
TRANSPORTATION CABINET
DIVISION OF MOTOR CARRIERS
200 MERO STREET
PO BOX 2007
FRANKFORT KY 40602
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