Fillable Ifta/special Fuel User Tax Return (Page 2 of 2) in pdf

90000

Instructions For TC-922

Column c: Tax Rate. Enter the tax rate for the fuel type used. (See the

Each IFTA licensee must file quarterly tax returns and submit payment

IFTA tax rate chart)

of the tax if any is due. Special Fuel User permit holders must only use

Column d: Total Miles in Jurisdictions. Enter the total miles traveled,

this form if fuel is purchased without proper Utah tax paid and is

including fuel tax trip permits, for the jurisdiction shown in column a.

consumed in a taxable manner. As a result, the option to sign the “Fuel

Column e: Taxable Miles. Enter the taxable miles traveled in the

Certification” on the renewal application is forfeited.

jurisdiction shown in column a. Do not include fuel trip permit

miles. Contact individual jurisdictions for toll road reporting

Federal ID (FEIN/EIN): Use the federal ID number assigned by the

information.

federal government. This number is the IFTA/Special Fuel User

License number. Due to privacy issues, we discourage the use of

Note: All on-highway miles must be included in the number of taxable

Social Security Numbers.

miles that are reported. In Utah, highway means every way or place, of

whatever nature, generally open to the use of the public for the

For information call 801-297-6800 or 1-888-251-9555. You may also

purpose of vehicular travel notwithstanding that the way or place may

access our web site at tax.utah.gov. For current IFTA tax rates and

be temporarily closed for the purpose of construction, maintenance or

updates, visit the IFTA website at

repair. Other jurisdictions may define on-highway miles different than

Line by Line Instructions:

Utah. For miles that qualify as off-highway miles in other jurisdictions,

Tax Period - Current quarterly tax period for which you are filing.

sales and use tax may be due to the other jurisdictions. Contact those

Quarterly filing periods are January - March, April - June, July -

jurisdictions for their filing requirements.

September, and October - December.

Column f: Taxable Gallons. Divide “Taxable miles” (column e) by the

Due Date - The date this tax return is due. Returns are due on the

“Average Fleet MPG” (section 4, column d) for the fuel type listed.

last day of the month following the end of the quarter. The

Round to the nearest whole gallon.

postmark on the mailing envelope will be accepted as the day of

Column g: Fuel Tax-Paid Gallons. Enter the gallons purchased at

filing of the tax return. If the due date falls on a Saturday, Sunday,

service stations or dispensed from bulk storage for which fuel

or legal holiday, returns are due the next business day.

taxes have been paid to that jurisdiction during the reporting

IFTA/Special Fuel User Account Number - IFTA license number

period. Include all gallons placed in the fuel supply tank of the

as previously issued to you by the Utah State Tax Commission

vehicle. Do not include gallons purchased while operating under

(FEIN or SSN).

fuel tax trip permits.

Fuel Summary - Compute fleet MPG for each fuel type used in

Do not include fuel which:

the current tax period.

•

remains in bulk storage;

Column a. Write the fuel type on the “Other” line for fuel that is

•

has been dispensed into off-highway equipment; or

not D-Diesel (IFTA) or UF-Utah Special Fuel (G-Gasoline,

•

has been dispensed into a secondary engine on a vehicle, if the

P-Propane, GH-Gasohol, N-Natural Gas).

fuel is used to operate a secondary device and is not used to

Column b. Total miles traveled in all jurisdictions (including fuel

propel a vehicle, such as fuel dispensed into a reefer engine to

tax trip permits).

operate refrigeration.

Column c. Total amount of all gallons placed into the fuel supply

Credit for these uses is claimed using form TC-922B.

tanks of all vehicles. No fuel placed into the supply tanks of any

Column h: Net Taxable Gallons. Determine net taxable gallons by

vehicles may be excluded. If some of the fuel placed in the

subtracting column g from column f (f minus g).

vehicle is exempt from tax, credit for the exemption is claimed

Column i: Tax Due or (Credit). Multiply column h by the fuel tax rate in

on form TC-922B.

column c.

Column d. Divide column b by column c. Round to two decimal

Column j: Interest Due. Interest is assessed according to the rules

places.

and regulations established by IFTA. The current rate is 12% per

IFTA Fuel Tax and Utah Special Fuel Tax (non-IFTA qualified

annum or 1% per month or any part of the month for each

vehicles).

jurisdiction having an amount due.

This box is used for both IFTA qualified vehicles and non-IFTA

Column k: Total Due or (Credit). Column i plus column j.

qualified vehicles. An IFTA qualified vehicle is a motor vehicle or

combination of vehicles, which travels in more than one jurisdic-

Miles for all Non-IFTA Jurisdictions: Enter total miles traveled in

tion and is used, designed or maintained for transportation of

Washington DC, Alaska, Hawaii, Yukon and Northwest Territories,

persons or property, and:

Mexico, etc. Oregon is an IFTA jusrisdiction and should be listed

• has two axles and a gross vehicle weight or registered gross

in section 5.

vehicle weight exceeding 26,000 lbs.,

Total (columns d thru k): Total of each column. Do not add

• has three or more axles on the power unit regardless of weight,

surcharge miles in the totals for column d or column e. Include

• is used in combination when the weight of such combination

additional page totals.

exceeds 26,000 lbs. gross vehicle weight. Qualified motor

Check the boxes that apply to this return.

vehicle does not include a recreational vehicle not used in

Utah sales tax due or (credit) from Schedule A, line 21. Attach

connection with any business activity.

form TC-922A.

10 Credit for fuel tax reported on exempt fuel from Schedule B,

Utah special fuel tax must be reported on all non-IFTA qualifying

line 34. Attach form TC-922B.

vehicles with a registered gross laden weight over 26,000 lbs. or with

11. Previous payments (for amended returns)

three axles. If you have special fuel bulk storage facilities in Utah,

12. Penalty. Penalty is assessed according to the rules and regula-

diesel vehicles with a gross laden weight under 26,001 lbs. must also

tions established by IFTA. See Pub 58, Interest and Penalties for

be reported.

more information.

NOTE: Use a separate line for each fuel or surcharge type for each

13. Total balance due or (credit). Add lines 7, 9, 11, 12 and subtract

IFTA member jurisdiction. Also, use a separate line for Utah Special

line 10.

Fuel User fuel type (UF). Round all mileage and gallons to the nearest

whole mile or gallon.

Column a: Jurisdiction. Enter state abbreviation. (See the IFTA tax

rate chart)

Column b: Fuel Type. Enter the code for the type of fuel or surcharge.

(See the IFTA tax rate chart)

Ifta/special Fuel User Tax Return Page 2

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