Form Ifta-115 - Alternative Tax Rate Claim For Fuel Use Tax Refund (Page 2 of 2) in pdf

IFTA-115 (4/11) (back)

Instructions

General Information

4. Subtract the sales tax component included in the New York

tax rate shown on your IFTA report, and add the sales tax

Use this form only if you have an International Fuel Tax

component that you computed. To get the tax rates and

Agreement (IFTA) license.

components for a filing period, call the Tax Department at the

You may use this form to claim a refund of the difference

number listed in the Need Help? box below.

between the New York fuel use tax that you paid on your IFTA

Column F - Subtract column E from column D and multiply the

report and the amount of New York fuel use tax that is due

result by the amount in column C.

based on your own computation of the sales tax component

included in the tax rate. You must make a separate computation

Paid preparer

for each fuel type and each period. This form may be used only

for fuel purchased on and after January 1, 1996.

If you pay someone to prepare Form IFTA-115, the paid

preparer must also sign it and fill in the other blanks in the paid

You must maintain records of all fuel purchases to prove your

preparer’s area. If someone prepares Form IFTA-115 for you

actual average price per gallon of fuel used in your computation

and does not charge you, that person should not sign it.

of the sales tax component. Evidence of the fuel purchase must

be in the form of purchase invoices or delivery tickets.

Note to paid preparers — When signing Form IFTA-115, you

must enter your New York tax preparer registration identification

Do not submit purchase invoices or other related records with

number (NYTPRIN) if you are required to have one. (Information

your claim for refund. However, you may be required to submit

on the New York State Tax Preparer Registration Program is

these records upon request. You must keep the original invoices

available on our Web site.) Also, you must enter your federal

and other records for a minimum of four years.

preparer tax identification number (PTIN) if you have one; if

not, you must enter your social security number (SSN). (PTIN

Your claim for refund must be filed within 49 months following

information is available at )

the end of the reporting period for which you are claiming a

refund.

Privacy notification — The Commissioner of Taxation and

Finance may collect and maintain personal information pursuant

Attach a copy of the IFTA report for each reporting period

to the New York State Tax Law, including but not limited to,

for which you are claiming a refund.

sections 5-a, 171, 171-a, 287, 308, 429, 475, 505, 697, 1096,

1142, and 1415 of that Law; and may require disclosure of

Computation of Refund

social security numbers pursuant to 42 USC 405(c)(2)(C)(i).

Column A - Enter the quarterly period (month/year) for which

This information will be used to determine and administer tax

you are claiming a refund.

liabilities and, when authorized by law, for certain tax offset and

Column B - Enter the fuel type. You must make a separate

exchange of tax information programs as well as for any other

computation for each fuel type for each period.

lawful purpose.

Column C - Enter the net New York taxable gallons (as shown

Information concerning quarterly wages paid to employees

on your IFTA report) for the fuel type entered in Column B.

is provided to certain state agencies for purposes of fraud

prevention, support enforcement, evaluation of the effectiveness

Column D - Enter the New York tax rate (as shown on your IFTA

of certain employment and training programs and other

report) for the fuel type entered in Column B.

purposes authorized by law.

Column E - Enter your alternative New York tax rate based on

Failure to provide the required information may subject you to

your computation of the sales tax component included in the

civil or criminal penalties, or both, under the Tax Law.

tax rate.

This information is maintained by the Manager of Document

Calculating Alternative Rates

Management, NYS Tax Department, W A Harriman Campus,

If you maintain substantiating records, you may compute the

Albany NY 12227; telephone (518) 457-5181

sales tax components for diesel and other motor fuels based

on your actual average price per gallon of these fuels used

during the reporting period, instead of using the prevailing

Need help?

price per gallon established by the Tax Department to compute

the sales tax component included in the New York tax rates

Internet access:

shown on your IFTA report. To compute the alternative sales tax

(for information, forms, and publications)

components separately for diesel and other motor fuels:

1. Determine the total cost of fuel purchased that is used during

Miscellaneous Tax Information Center:

(518) 457-5735

the quarter, including federal, state and local taxes, but not

To order forms and publications:

(518) 457-5431

including state or local sales taxes or any other taxes upon

which state and any local sales tax is not computed. For

Text Telephone (TTY) Hotline

example, in New York State the diesel motor fuel tax and the

(for persons with hearing and

motor fuel tax are not included in the total cost of fuel.

speech disabilities using a TTY):

(518) 485-5082

2. Divide this amount by the total number of gallons of fuel used

(both in and outside New York) to arrive at the average price

per gallon.

3. Compute your sales tax component by multiplying the

average price per gallon by 7% (round to the nearest tenth of

a cent; (e.g., .08753 = .088).

Form Ifta-115 - Alternative Tax Rate Claim For Fuel Use Tax Refund Page 2

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