Schedule A - Agricultural Standart Redund - Montana Department Of Transportation printable pdf download

Schedule A - Agricultural Standart Redund - Montana Department Of Transportation

Montana Department of Transportation

PO BOX 8019

HELENA MT 59604-8019

Phone:(406) 444-3832

FAX: (406) 444-6032 TTY: (406) 444-7696

Schedule A - Agricultural Standard Refund

A portion of Montana tax on bulk and cardtrol/keylock purchases of undyed diesel and gasoline is

refundable based on percent of gross earned agricultural income .

Applicant’s Name:

Agricultural qualification worksheet must be completed to determine eligibility for the Agricultural Standard Refund.

See Instruction Booklet

General Information

Agricultural Use: The use of fuel by a person whose earns income while engaging in the business of farming or ranching, and who

files farm /ranch income reports for tax purpose as required by the U.S. Internal Revenue Service. (MCA 50-70-201)

Qualifications: To qualify for the Agricultural Standard Refund your gross earned farm income must be at least 30% of your total

gross earned income. (MCA 15-70-223)

Required Records: See instruction booklet page 4.

List your fuel purchases on the back of this schedule.

Compute Refund

1. Percentage agricultural income

(Required - see instruction booklet

If less than 30%, you do not qualify for a standard agricultural refund. You may qualify

under a different method. See other filing methods on page 1 of instruction booklet.

Gasoline

Undyed Diesel

2. Total gallons subject to refund

(Add totals from back of Schedule A)

If percent of gross earned agriculture income (line 1) is :

3. Standard deduction

}

50% or greater ------------ Enter 0.60

40% to 49% ---------------- Enter 0.50

30% to 39% ---------------- Enter 0.40

0% to 29% ---------------- See Instructions pg 1

4. Gallons subject to refund

(Multiply line 2 by line 3)

5. Montana fuel tax paid per gallon

0.27

0.2775

6. Total refund amount

(Multiply line 4 by line 5) Enter on line 11 of MF-Refund

Attach this schedule to the application form MF-Refund (form page 1).

Form Page 3

Schedule A - Agricultural Standart Redund - Montana Department Of Transportation