Form Mf-85 - International Fuel Tax Agreement (Ifta) Tax Return Page 2
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2LINE 12. The total amount from each Schedule 85A, column H,
Save time, eliminate errors, and reduce paperwork!
line 92 PLUS all applicable surcharges.
File online at @
LINE 13. If this return is filed late, enter ten percent (10%) of the
WHO MUST FILE. Every Kansas based motor carrier issued a
amount on line 12, or $50.00, whichever is greater.
permit under the International Fuel Tax Agreement is required to
LINE 16. A balance due or credit resulting from a partial payment,
file an International Fuel Tax Agreement (IFTA) Tax Return, Form
mathematical or clerical errors, penalty, or interest relating to prior
MF-85, each quarter. Go to for jurisdiction’s
returns will be entered in this space by the Kansas Department of
current tax rates, tax rate footnotes, exemptions, and contact
Revenue. If the amount entered has been satisfied by a previous
information.
remittance or refund, it should be disregarded when computing the
U.S./Metric Measurements
amount to remit on line 17.
One Liter = 0.2642 Gallons
One Gallon = 3.785 Liters
LINE 17.
If the amount on line 17 is a balance due, attach
One Mile = 1.6093 Kilometers
One Kilometer = 0.62137 Miles
payment. If the amount on line 17 is a credit balance greater than
WHEN AND WHERE TO FILE. This return, properly signed
$10.00, you may check the "REFUND REQUESTED" block, and a
and accompanied by a check or money order payable to the Kansas
refund will be issued to you. If the block is not checked, the credit
Department of Revenue, will be considered timely filed if
balance will be applied to your next return. Credit balances cannot
postmarked on or before the last day of the month following the
be carried for more than eight quarters (two years) from the date
A return is required for each
quarter covered by the return.
established.
Tax returns computed incorrectly will be assessed
quarter even though no fuel tax is due.
Mail the return to:
penalty and interest.
Department of Revenue, Customer Relations, 915 SW Harrison St.,
SIGNATURES. This return must be signed by the owner, partner,
Topeka, KS 66625-8000
or corporate officer. If the taxpayer authorized another person to
QUALIFIED MOTOR VEHICLES. All vehicles in the licensee's
sign this return, there must be a power of attorney on file with the
fleet bearing a Kansas IFTA decal must be included on this return.
Kansas Department of Revenue.
Any person who is paid for
Qualifying vehicle means a motor vehicle (1) having two axles and
preparing a taxpayer's return must also sign the return as preparer.
a gross vehicle weight or registered gross vehicle weight exceeding
INSTRUCTIONS FOR KANSAS SCHEDULE 85A IFTA
26,000 lbs. or 11,797 kgs., or; (2) having three or more axles
FUEL TAX COMPUTATION
regardless of weight; (3) is used in combination when the weight of
such combination exceeds 26,000 lbs. or 11,797 kgs. gross vehicle
ROUNDING. All miles and gallons must be rounded to whole
weight.
numbers. For example, 525.5 must be shown as 526, and 525.4
must be shown as 525. NOTE: Have your calculator decimal
PREIDENTIFIED RETURNS. This return is to be used only by
selector set to the fullest mark.
the motor carrier whose name is printed on it. If you have not
received a return for a reporting period, request a duplicate from the
COLUMN B. Enter the total miles traveled in each jurisdiction for
department. If the business name, location, or mailing address is
each fuel type listed. Some jurisdictions do not require all fuel
not correct, mark through the incorrect information and plainly print
types to be reported. Do not add any jurisdictions or fuel types to
the correct information.
the list. "Total miles traveled in all jurisdictions" cover page,
column B must match the total shown on line 92, column B of
AMENDED RETURNS.
If it becomes necessary to correct a
schedule 85A for each fuel type!
previously filed return, please make a copy of the original paper
return filed, mark the box at the top that indicates it is an amended
COLUMN C. All miles traveled in Kansas are taxable miles, but
return, and make the necessary changes next to the incorrect
some off-highway miles in other jurisdictions are not taxable.
figures.
An explanation of the changes must accompany the
COLUMN D. Divide the amount in Column C by the average
amended return. (If filed on-line contact our office for further
miles per gallon from Column D on Form MF-85 for each fuel type.
instructions.)
Round this to a whole figure-no decimals.
VERIFICATION AND AUDIT.
The records required to
COLUMN E. Enter gallons purchased during this reporting period
substantiate this return must be retained and be available for at least
on which fuel taxes have been paid. Purchases must be supported
four years from the due date of the return or the date filed,
"Total
by invoices from the vendor retained in your records.
whichever is later. Records which are required to be kept are listed
gallons purchased in all jurisdictions" cover page, column C
in the IFTA Informational Manual provided by this department.
must match the total shown on line 92, column E of Schedule
INSTRUCTIONS FOR KANSAS FORM 85
85A for each fuel type!
IFTA FUEL TAX RETURN
COLUMN F. Subtract the amount in Column E from the amount
LINES 1 THROUGH 11. Indicate the types of fuel used. For
in Column D (Col. D minus Col. E). If E is greater than D, enter
each type of fuel used, indicate the total miles traveled in all
the credit figures in brackets, i.e. <00>.
jurisdictions (States of the United States, District of Columbia, or
COLUMN H. Multiply the amount in Column F times the amount
Provinces or Territories of Canada) in Column B. Next enter the
total fuel purchased and dispensed into IFTA qualified motor
in Column G (Col. F x Col. G). Enter this amount in dollars and
vehicles in all jurisdictions in Column C. Then divide column B by
cents. Enter credit amounts in brackets, i.e. <$00.00>.
Column C to compute the average miles per gallon (AMG).
COLUMN I.
NOTE:
Have your calculator set to the fullest mark.
If this return is filed late, interest is due each
This
jurisdiction where there is tax due. Multiply Column H amount by
calculation must be carried to six places and then round to two
the monthly rate identified in the Column I heading.
decimal places. For example, 5.255000 should be shown as 5.26
and 5.254999 should be shown as 5.25. NOTE: Schedule 85A-
COLUMN J. Total of Columns H and I. Enter credit amounts in
IFTA Fuel Tax Computation must be completed for each fuel type.
brackets, i.e. <$00.00>.
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