Fillable Form 4360 - Ifta Bus Schedule - 2009 (Page 2 of 2) in pdf

Instructions for Completing Form 4360, IFTA Bus Schedule

Note: If you are claiming a refund, you must also

schedule is due on January 31, April 30, July 31 and

complete Form 680, Claim for Refund of Motor Fuel

October 31. If the due date falls on a Saturday, Sunday

Tax for tax Periods beginning with the 4th quarter of

or holiday the schedule is due on the next business day.

2005. To report bus information for periods prior to the

Line 8. Multiply the amount due on line 7 by 5% per

4th quarter of 2005, use form 2350 - Michigan Bus

month that the return is late. The maximum penalty is

Schedule.

25% of the tax due.

A completed IFTA schedule must be attached to your

Line 9. Multiply the amount on line 7 by the correct

Claim for Refund or your refund request will not be

interest rate. The interest rate is variable and can be

processed.

obtained on Treasury’s web site at

General Instructions

treasury. Interest rates are located under Revenue

Administrative Bulletins.

Complete all identifying information in Section 1 of the

Line 10. Add lines 7, 8 and 9. This is the amount you

IFTA Bus Schedule. Be sure to include your IFTA

must pay. Do not complete lines 11 and 12. The bus

account number, including your two-letter base state

schedule, a copy of your IFTA schedule for the quarter

identifi cation. The tax period should correspond with

and your payment should be sent to the tax due address

the IFTA return period.

shown below.

Line by Line Instructions:

Line 11. If the amount on line 6 is positive, enter it

Line 1. Report all gallons of tax paid diesel fuel

here. This is your refund. You must also complete line

purchased at Michigan retail stations or withdrawn

12 and Form 680.

from your Michigan bulk storage during the quarter

Line 12. Divide line 11 by .15 to calculate your

and placed in your motor coaches. (Column L if you

gallons eligible for credit and enter this amount on line

file a Michigan IFTA return) Fuel cannot be claimed

11, Form 680. The bus schedule, a copy of your IFTA

for credit when it is purchased into storage but only as

schedule for the quarter, and your refund claim form

it is withdrawn and consumed in your vehicles. Do not

should be mailed to the refund address below:

include dyed diesel fuel unless the tax was paid to the

Tax Due

retailer or fuel supplier.

If you are claiming credit for dyed diesel fuel you must

Mail your IFTA Bus Schedule, IFTA return schedule

attach copies of the invoices from the retail station

and payment to:

where the fuel was purchased, or copies of the invoices

Michigan Department of Treasury

from your fuel supplier if the fuel was purchased into

Special Taxes Division - IFTA

storage.

P.O. Box 30474

Line 2. Enter the number of Michigan taxable gallons

Lansing, MI 48909-7974

from your IFTA schedule (Column K if you file a

Refund

Michigan IFTA return).

Mail your IFTA Bus Schedule and IFTA return sched-

Line 3. Enter the lesser of lines 1 and 2.

ule attached to Form 680 to:

Line 4. Multiply line 3 by .15 and enter here.

Michigan Department of Treasury

Line 5. Enter the net Michigan tax due from your

Special Taxes Division - IFTA

IFTA schedule. (Column O if you file a Michigan

P. O. Box 30709

IFTA return) If the amount is a negative enter in

Lansing, MI 48909-7974

brackets.

Forms and general information are available on

Line 6. Add lines 4 and 5 and enter here. If the amount

Treasury’s Web site at treasury or

is a negative amount, go to line 7. If the amount is

you may write to: Michigan Department of Treasury

positive, skip to line 11.

Customer Contact Division - Special Taxes Lansing,

Line 7. If the amount on line 6 is negative, enter the

MI 48922. You may also send a facsimile to (517) 636-

amount here. You have been over refunded on your

4593 or call us at (517) 636-4600. This form should be

IFTA return and this is your tax due. Complete lines 8,

completed by carriers whose entire fleet is comprised

9 and 10 but do not complete lines 11 and 12. If your

of motor coaches. If your fl eet is a combination of

bus schedule calculates to a tax due your schedule is

motor coaches and other IFTA qualifying vehicles, call

due on the same day as your IFTA return. A tax due

517-636-4580 for instructions.

Form 4360 - Ifta Bus Schedule - 2009 Page 2

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