Form Tc-922 - Ifta/special Fuel User Tax Return Page 2
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Instructions For TC-922
Column c:
Tax Rate. Enter the tax rate for the fuel type used. (See the IFTA
tax rate chart)
Each
IFTA licensee
must file quarterly tax returns and submit payment of the tax if
Column d:
Total Miles in Jurisdictions. Enter the total miles traveled, including
any is due.
Special Fuel User permit holders
must only use this form if fuel is
fuel tax trip permits, for the jurisdiction shown in column a.
purchased without proper Utah tax paid and is consumed in a taxable manner. As
Column e:
Taxable Miles. Enter the taxable miles traveled in the jurisdiction
a result, the option to sign the “Fuel Certification” on the renewal application is
shown in column a. Do not include fuel trip permit miles.
Contact individual
forfeited.
jurisdictions for toll road reporting information.
Federal ID (FEIN/EIN)
:
Use the federal ID number assigned by the federal
Note:
All on-highway miles must be included in the number of taxable miles
government.
This number is the IFTA/Special Fuel User License number.
Due to
that are reported. In Utah, highway means every way or place, of
privacy issues, we discourage the use of Social Security Numbers.
whatever nature, generally open to the use of the public for the purpose of
For information call (801) 297-6800 or 1-888-251-9555. You may also access our
vehicular travel notwithstanding that the way or place may be temporarily
web site at
tax.utah.gov
.
For current IFTA tax rates and updates, visit the IFTA
closed for the purpose of construction, maintenance or repair. Other
website at
jurisdictions may define on-highway miles different than Utah. For miles
Line by Line Instructions:
that qualify as off-highway miles in other jurisdictions, sales and use tax
1.
Tax Period
- Current quarterly tax period for which you are filing. Quarterly
may be due to the other jurisdictions. Contact those jurisdictions for their
filing periods are January - March, April - June, July - September, and
filing requirements.
October - December.
Column f:
Taxable Gallons. Divide “Taxable miles” (column e) by the “Average
2.
Due Date
- The date this tax return is due. Returns are due on the last day
Fleet MPG” (section 4, column d) for the fuel type listed. Round to the
of the month following the end of the quarter. The postmark on the mailing
nearest whole gallon.
envelope will be accepted as the day of filing of the tax return. If the due
Column g:
Fuel Tax-Paid Gallons. Enter the gallons purchased at service
date falls on a Saturday, Sunday, or legal holiday, returns are due the next
stations or dispensed from bulk storage for which fuel taxes have been
business day.
paid to that jurisdiction during the reporting period. Include all gallons
IFTA/Special Fuel User Account Number
3.
- IFTA license number as
placed in the fuel supply tank of the vehicle. Do not include gallons
previously issued to you by the Utah State Tax Commission (FEIN or SSN).
purchased while operating under fuel tax trip permits.
4.
Fuel Summary
- Compute fleet MPG for each fuel type used in the current
Do
not
include fuel which:
tax period.
!
remains in bulk storage;
!
Column a.
Write the fuel type on the “Other” line for fuel that is not
has been dispensed into off-highway equipment; or
!
D-Diesel (IFTA) or UF-Utah Special Fuel (G-Gasoline, P-Propane,
has been dispensed into a secondary engine on a vehicle, if the fuel is
GH-Gasohol, N-Natural Gas).
used to operate a secondary device and is not used to propel a vehicle,
such as fuel dispensed into a reefer engine to operate refrigeration.
Column b.
Total miles traveled in all jurisdictions (including fuel tax trip
permits).
Credit for these uses is claimed using form TC-922B.
Column c.
Total amount of all gallons placed into the fuel supply tanks of all
Column h:
Net Taxable Gallons. Determine net taxable gallons by subtracting
vehicles. No fuel placed into the supply tanks of any vehicles may be
column g from column f (f minus g).
excluded. If some of the fuel placed in the vehicle is exempt from tax,
Column i:
Tax Due or (Credit). Multiply column h by the fuel tax rate in
credit for the exemption is claimed on form TC-922B.
column c.
Column d.
Divide column b by column c. Round to two decimal places.
Column j:
Interest Due. Interest is assessed according to the rules and
5.
IFTA Fuel Tax and Utah Special Fuel Tax
(non-IFTA qualified vehicles).
regulations established by IFTA. The current rate is 12% per annum or
1% per month or any part of the month for each jurisdiction having an
This box is used for both IFTA qualified vehicles and non-IFTA qualified
amount due.
vehicles. An IFTA qualified vehicle is a motor vehicle or combination of
vehicles, which travels in more than one jurisdiction and is used, designed or
Column k:
Total Due or (Credit). Column i plus column j.
maintained for transportation of persons or property, and:
6.
Miles for All Non-IFTA Jurisdictions
: Enter total miles traveled in Washington
!
Has two axles and a gross vehicle weight or registered gross vehicle
DC, Alaska, Hawaii, Yukon and Northwest Territories, Mexico, etc. Oregon
is
weight exceeding 26,000 lbs.,
an IFTA jurisdiction and should be listed in section 5.
!
has three or more axles on the power unit regardless of weight,
7.
Total
(Columns d thru k): Total of each column. Do not add surcharge miles in
!
the totals for column d or column e. Include additional page totals.
is used in combination when the weight of such combination exceeds
26,000 lbs. gross vehicle weight.
Qualified motor vehicle does not
8.
Check the boxes that apply to this return.
include a recreational vehicle not used in connection with any business
9.
Utah sales tax due or (credit)
from Schedule A, line 21. Attach form TC-
activity.
922A.
Utah special fuel tax must be reported on all non-IFTA qualifying vehicles
10.
Credit for fuel tax reported on exempt fuel
from Schedule B, line 34. Attach
with a registered gross laden weight over 26,000 lbs. or with three axles. If
form TC-922B.
you have special fuel bulk storage facilities in Utah, diesel vehicles with a
11.
Previous payments
(for amended returns)
gross laden weight under 26,001 lbs. must also be reported.
12.
Penalty
. Penalty is assessed according to the rules and regulations
NOTE:
Use a separate line for each fuel or surcharge type for each IFTA
established by IFTA. See Pub 58, Interest and Penalties for more information.
member jurisdiction. Also, use a separate line for Utah Special Fuel User fuel
13.
Total balance due or (credit).
Add lines 7, 9, 11, 12, and subtract line 10.
type (UF). Round all mileage and gallons to the nearest whole mile or gallon.
Column a
: Jurisdiction. Enter state abbreviation. (See the IFTA tax rate
chart)
Column b:
Fuel Type. Enter the code for the type of fuel or surcharge. (See
the IFTA tax rate chart)
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