Schedule Mf-D - Motor Fuels Tax Schedule Of Disbursements

Schedule Mf-D - Motor Fuels Tax Schedule Of Disbursements - 2012 Page 2

Schedule Instructions

Column 4, Point of origin or destination. Enter the location the product was transported

from and to. When received into or from a terminal, use the IRS Terminal Control Number.

A separate Schedule MF-D, Motor Fuels Tax Schedule of Disbursements, must be com-

pleted for each product code and attached to the appropriate tax return. Complete a sepa-

Column 5, Sold to. Enter the name of the company the product was sold to.

rate Schedule MF-D for each schedule required. Prepare in duplicate and retain a copy for

Column 6, Purchaser’s FEIN. Enter the FEIN of the company the product was sold to.

your records.

Column 7, Date sold. Enter the date the product was sold.

Schedule 6. Report all sales and transfers out of Massachusetts.

Column 8, Document number. For rack purchases, enter the identifying number from the

Schedule 7. Report all sales to licensed exporters.

document issued at the terminal (BOL number). In the case of pipeline or barge move-

Schedule 8. Report all sales to licensed distributors in Massachusetts.

ments, it is the pipeline or barge ticket number.

Schedule 9. Report all sales to U.S. Government (under contract).

Column 9, Billed whole gallons. Enter the amount of gallons received (including ex-

changes). Round off to the nearest whole gallon.

Schedule 10. Report all other non-taxable distribution.

Schedule 11. Report all sales to U. S. Government and Foreign Consulates on authorized

General Instructions

credit cards (see TIR 87-5).

You must report monthly gallon subtotals by customer and product. All gallons must be

rounded to the nearest whole gallon.

Column Instructions

You must file a separate form for each product and include product code with schedule

Columns 1 and 2, Carrier. Enter the name and FEIN of the company that transports the

number.

product.

For further information on the motor fuels tax, call the Excise Tax Unit at 617-887-5060.

Column 3, Mode of transport. Enter the mode of transportation. Use one of the following:

TR = truck

R = rail

B = barge

PL = pipeline

S = ship (ocean marine vessel)

Schedule Mf-D - Motor Fuels Tax Schedule Of Disbursements - 2012 Page 2