Form Ifta-116 - Fuel Use Tax Refund For B20 Fuel (Page 2 of 2) in pdf

IFTA-116 (4/11) (back)

Instructions

General information

than the total gallons of diesel fuel used in that jurisdiction

during any quarter, the excess amount of B20 purchased

Use this form only if you have an International Fuel Tax

is presumed to be used in other jurisdictions and must be

Agreement (IFTA) license.

prorated to each jurisdiction.

You may use this form to apply for a refund of fuel use

Line 2 — Enter the quarter ending date (mm/dd/yyyy). Each

tax for purchases of B20 in other jurisdictions that are

quarter must be determined and reported separately.

consumed in New York. For purchases of B20 within New

York on or after September 1, 2006, you may be required

Line 3 — Enter the number of B20 gallons purchased in the

to adjust your Tax-paid gallons on your IFTA report for New

jurisdiction on line 1. Attach a copy of the invoices to this refund

York. See TSB-M-06(4)M, IFTA Reporting Requirements for

application.

the Consumption of B20 in New York State, for additional

Line 4 — Enter the number of gallons of diesel fuel consumed

information.

in the jurisdiction on line 1 as shown on your IFTA tax return.

Attach a copy of the IFTA tax return(s) for each applicable

Attach a copy of the IFTA tax return(s) to this refund application.

quarterly period and a copy of the sales invoices or, preferably,

If line 4 exceeds line 3, you are not eligible for a refund.

monthly statements of B20 purchased in jurisdictions for which

Line 14 — Enter the New York diesel rate for the quarterly

you are claiming a refund.

period for which you are requesting a refund. You may obtain

You must keep the original invoices for a minimum of four years.

this rate from the IFTA, Inc. Web site at

Line 15 — For the quarter July 1, 2006, through September 30,

Definitions

2006, enter 0.0234; for all other quarters, enter 20% (0.2) of

B20 means a mixture consisting by volume of 20% biodiesel,

line 14.

and the remainder of which is diesel motor fuel.

Paid preparer

Biodiesel means either qualified biodiesel or unqualified

biodiesel.

If you pay someone to prepare Form IFTA-116, the paid

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

Qualified biodiesel means a diesel motor fuel substitute

preparer’s area. If someone prepares Form IFTA-116 for you and

produced from nonpetroleum renewable resources that meets

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

the registration requirements for fuels and fuel additives

established by the Environmental Protection agency under

Note to paid preparers — When signing Form IFTA-116, you

section 211 of the Clean Air Act (42 USC 7545) and that meets

must enter your New York tax preparer registration identification

the ASTM International active standard D6751 for biodiesel fuel.

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

on the New York State Tax Preparer Registration Program is

Unqualified biodiesel means a diesel motor fuel substitute

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

produced from nonpetroleum renewable resources that does

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

not meet the ASTM International active standard D6751 for

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

biodiesel fuel.

information is available at )

When and where to file

Privacy notification

Your claim for refund must be filed within 49 months following

he Commissioner of Taxation and Finance may collect and maintain

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

personal information pursuant to the New York State Tax Law, including

refund.

but not limited to, sections 5-a, 171, 171-a, 287, 308, 429, 475, 505,

697, 1096, 1142, and 1415 of that Law; and may require disclosure of

Mail to: NYS TAX DEPARTMENT

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

TDAB/IFTA

This information will be used to determine and administer tax liabilities

W A HARRIMAN CAMPUS

and, when authorized by law, for certain tax offset and exchange of tax

ALBANY NY 12227

information programs as well as for any other lawful purpose.

Information concerning quarterly wages paid to employees is provided

Private delivery services

to certain state agencies for purposes of fraud prevention, support

f you choose, you may use a private delivery service, instead

enforcement, evaluation of the effectiveness of certain employment and

of the U.S. Postal Service, to mail in your return and tax

training programs and other purposes authorized by law.

payment. However, if, at a later date, you need to establish

Failure to provide the required information may subject you to civil or

the date you filed your return or paid your tax, you cannot

criminal penalties, or both, under the Tax Law.

use the date recorded by a private delivery service unless

This information is maintained by the Manager of Document

you used a delivery service that has been designated by the

Management, NYS Tax Department, W A Harriman Campus, Albany NY

U.S. Secretary of the Treasury or the Commissioner of Taxation

12227; telephone (518) 457-5181.

and Finance. (Currently designated delivery services are listed

in Publication 55, Designated Private Delivery Services. See

Need help?

Need help? below for information on obtaining forms and

publications.) If you have used a designated private delivery

Internet access:

service and need to establish the date you filed your return,

contact that private delivery service for instructions on how to

(for information, forms, and publications)

obtain written proof of the date your return was given to the

delivery service for delivery.

Miscellaneous Tax Information Center:

(518) 457-5735

To order forms and publications:

(518) 457-5431

Line instructions

Text Telephone (TTY) Hotline

Computation of refund

(for persons with hearing and

We presume that B20 is consumed in the jurisdiction where the

speech disabilities using a TTY):

(518) 485-5082

B20 was purchased. If you purchased B20 in a greater amount

Form Ifta-116 - Fuel Use Tax Refund For B20 Fuel Page 2

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