Fillable Iowa Motor Fuel / Special Fuel Tax Refund Worksheet (Page 2 of 2) in pdf

Iowa Department of Revenue

Iowa Motor Fuel Refund Worksheet Instructions

See the Call Card Glossary & Supplemental Instructions for the complete instructions.

82-052b (06/22/11)

Questions? Call 1-800-367-3388 (Iowa, Omaha, Rock Island, Moline) or 515-281-3114.

Refund Permit: Enter the refund permit number associated with the claim type.

All other claim types enter 100%.

Example: 7-33-000000.

You will not be asked for a percentage over the telephone unless you are filing a

Period Covered by this claim:

contract carrier (41), ready mix (68), or solid waste (69) claim. However, you will

be asked for the net refund by fuel/claim type and the total refund claimed. As you

Earliest Invoice: Enter the date in 6-digit numeric format MM-DD-YY (Example:

will see by completing the worksheet, it is necessary that you know your

April 15, 2009, is 041509) for the earliest fuel purchase invoice in the claim period.

percentage so that you can give the correct response to these questions.

Last Invoice: Give the date in 6-digit numeric format MM-DD-YY (Example: May

Enter your percentage in a decimal form. For example, report 30 percent as

15, 2009, is 051509) for the last fuel purchase invoice in the claim period.

30.00%. Say 30.00 (three zero point zero zero), not .30 or 30 when calling in your

Note: Claims must be filed within three years of the invoice date once the $60

claim.

minimum in refunds has been accumulated.

5. Total Gallons: Line 3 multiplied by line 4.

1. Claim Type No.:

6. Tax Rate: Enter the corresponding tax rate(s) for the period claimed. See the

Enter the 2-digit number corresponding to the type of claim(s) you are filing. See

Fuel Type (tax per gallon) box in the lower right hand corner.

the section entitled Claim Type on the Iowa Motor Fuel/Special Fuel Tax Refund

Worksheet. IMPORTANT: The second two digits of your permit number usually

7. Tax Paid on Gallons Claimed: Line 5 multiplied by line 6.

reflect the 2-digit number, which should be used.

8. Net Cost of Fuel: The Net Cost of Fuel equals the total cost for the number of

Example: 733000000 would be an “other political subdivision” claim type 33.

gallons claimed for refund, less the Iowa fuel tax included in the total cost. The Net

Exception: If the second two digits of your permit number are 60, then 61 through

Cost of Fuel includes all federal taxes. If, for example, you claimed 1,000 gallons

69 apply to you depending on which category you applied for. If 70, then 71

of undyed diesel (diesel fuel tax rate .225) and your average cost per gallon was

through 75 will apply.

$2.50 for those 1,000 gallons, you would answer $2,275 when asked for the Net

Cost of Fuel ($2.50-.225=$2.275 x 1000 = $2,275). Line 5 multiplied by the

2. Fuel Type No.: Enter the 3-digit number corresponding to the fuel type(s)

average cost per gallon, less the Iowa fuel tax.

represented in your claim. See the section entitled Fuel Type on the Iowa Motor

Fuel/Special Fuel Tax Refund Worksheet.

9. Iowa Sales Tax: This line is not applicable to claim types 21, 31, 32, 33, 34, 35,

3. Base Quantity: The “Base Quantity” is the number of gallons or tons that is

36, 54, and 67. All others will generally have to enter 5% (.05) of line 8 for periods

used as the foundation for calculating the refund amount. Report “base quantity”

prior to 07-01-08, 6% (.06) for periods on or after 07-01-08. In some instances,

as whole gallons or tons, no decimals. For claim type 65 Power Take Off (PTO),

however, a specific sales tax exemption relating to the use of the fuel may apply.

report only the fuel being placed in the motor vehicle supply tank. For claim

If sales tax due exceeds fuel tax refund, do not file your claim.

type 64 Idle Time, use Iowa taxable gallons from the IFTA report.

10. Net Refund for Fuel/Claim Type: To compute the net refund for each fuel or

4. Percentage: If you are filing a contract carrier (41), ready mix (68) or solid

claim type, subtract line 9 from line 7.

waste (69) claim, please refer to the explanation of “Percentage” (item 11) in the

11. Total Refund Claimed: Enter the total of line 10 for all the columns.

Call Card Glossary and Supplementary Instructions.

Note: After reporting the total refund claimed, the operator will ask you two

If you are filing an idling (64) (74) claim, enter the percentage of idle gallons for all

questions:

purposes to total gallons consumed for all purposes

“Do you have additional fuel or claim types to report?” Answer “yes” if you have

If you are filing a power takeoff (65) (75) claim, enter the percentage of gallons

additional information to report and if that information is for the same invoice

used to run the power takeoff (non-propulsion gallons) to total gallons consumed

dates. Answer “no” if you have nothing further to report or if the invoice dates are

for all purposes. See item 13 in the Call Card Glossary and Supplementary

different.

Instructions for an explanation of “total gallons consumed for all purposes.”

If you answer "yes" to the previous question, the operator will take the additional

If you are pumping dry product (62) (72), enter 30.00% (.30).

information from you. You will complete the call and receive a reference number.

If you are pumping wet product (63) (73) and the fuel type is either gasoline (065)

If you answer "no" to the previous question, you will receive a reference number.

or undyed diesel (169), enter .05% (.0005).

Once you have received the reference number, you will be asked: “Do you wish to

If you are pumping wet product (63) (73) and the fuel type is LPG (054), enter .1%

perform any other Iowa Tax Transactions?” Answer “yes” if you have additional

(.001).

invoice dates. Answer "no" if you have completed the filing of your claim.

Iowa Motor Fuel / Special Fuel Tax Refund Worksheet Page 2

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