Instructions For Completing International Fuel Tax Agreement (Ifta) Quarterly Tax Return

Column b:

Fuel Type. Enter the type of Fuel. (D=Diesel, G=Gasoline, GH=Gasohol, N=Natural Gas, P=Propane, LN=Liquid

Natural Gas, CN=Compressed Natural Gas, E=Ethanol, M=Methanol, E85=E-85, M85=M-85, A55=A55 and

B=Biodiesel.)

Column c:

Totals Miles In Jurisdiction. Enter the total miles traveled while within each jurisdiction’s boundaries, for each

fuel type. Include every mile traveled by your fleet in the jurisdiction (e.g., on–highway, off-highway, temporary

permit, etc.). Round to the nearest whole mile. Do not use decimals.

Column d:

Taxable Miles In Jurisdiction. Enter the taxable miles (total miles less non-taxable miles) traveled in jurisdiction

for each fuel type. To determine your non-taxable miles for each jurisdiction use your fleet summary records

from the IVMRs. In Wyoming non-taxable miles include miles traveled under a single trip use fuel permit/use fuel

permit and off-highway miles. Each jurisdiction has its own unique definition of non-taxable miles. You may need

to contact each jurisdiction to obtain their definition of non-taxable miles and if they offer a credit. Round

taxable miles to the nearest whole mile. Do not use decimals.

NOTE: This entry will be the same as Column c unless there is exempt mileage.

Column e:

Taxable Gallons. Calculate and enter the taxable gallons for each jurisdiction by fuel type. To calculate taxable

gallons divide Column d – Taxable Miles by the Fleet Average MPG calculated in Box 5- Fuel Summary. Round to

the nearest whole gallon. Do not use decimals.

Column f:

Tax Paid Gallons. Enter the total number of gallons purchased in each jurisdiction by tax type. The tax-paid

gallons reported are the gallons of fuel placed into the fuel tanks of your fleet vehicles that had the jurisdiction’s

fuel taxes included in the price. You must have receipts to support these totals. Do not adjust gallons for idle

time or power take-off. Do not include fuel that was put into a tank of a non-qualifed IFTA vehicle or into an

auxiliary fuel tank on the vehicle such as reefer fuel . Round to the nearest whole gallon. Do not use decimals.

Column g:

Net Taxable Gallons. Calculate and enter the taxable gallons for each jurisdiction by fuel type. To calculate net

taxable gallons, subtract Tax Paid Gallons in Column (f) from the Taxable gallons in Column (e). If Column (f) is

greater than Column (e), input the difference as a negative number in Column (g). If Column (f) is less than

Column (e), input the difference as a positive number in Column (g). Again round to the nearest whole gallon. Do

not use decimals. Bracket ( ) negative figures. (Column (e) minus Column (f) = Column (g).

Column h:

Tax Rate. Enter tax rate for the fuel type. You can locate the tax rates on the IFTA web site:

Column i:

Tax Due. Calculate and enter tax due to each jurisdiction by fuel type. To calculate tax due, multiply the Net

Taxable Gallons in Column (g) by the jurisdictions tax rate for that type of fuel, which is recorded in Column (h).

Put brackets ( ) around negative fugures. A negative tax due means that fuel taxes were overpaid to a jurisdiction

for miles driven in that jurisdiction. A positive tax due means additional taxes are owed. The sum of each

jurisdiction will equal the total Tax Due or tax refund. If the report is late, you must calculate interest in column

(j).

Column j:

Interest Due. For a fleet based in a US Jurisdiction, interest shall be set at an annual rate of two (2) percentage

points above the underpayment rate established under Section 6621(a)(2) of the Internal Revenue Code,

adjusted on an annual basis on January 1 of each year. Interest shall accrue at 1/12 this annual rate. The

Repository will publish the current rate no later than December 1 of the year prior to the current year.

. Note: If your report is less than one month late, you must still pay interest for that

whole month.

Column k:

Total Due. Add Tax Due Column (i) and Interest Due Column (j) for each row. Bracket ( ) any negative figures.

Surcharges- Indiana, Kentucky, and Virginia charge a fee ( called a surcharge) in addition to the

use fuel tax. These jurisdictions ( and respective surcharge rates) are identified on the fuel taxes rate chart for

IFTA this can be found on the IFTA website

To report the surcharge on the IFTA Use Fuel Tax Report, enter a second reporting line for that jurisdiction

directly below the one you have reported for its fuel use tax. Enter “SC” in Column b – Fuel Type. Enter the same

taxable gallons you reported for the jurisdicition in Column e – Taxable Gallons. Enter the surcharge tax rate in

Column h – Tax Rate. Enter the surcharge amount you compute in Column i - Tax Due column and carry this total

forward to Column k Total Due.

Instructions For Completing International Fuel Tax Agreement (Ifta) Quarterly Tax Return - 2013 Page 2

Related Articles

Related forms

Related Categories