Form 75-NM
                        Fuels Tax Refund Worksheet 
                        Nontaxable Miles (Special Fuels Only)
Name/DBA                                                                       Social Security number or EIN

Filing Period:    Beginning     ,     and ending         ,    IFTA licensees only, calendar quarter
                            M M   Y Y              M M     Y Y

Purpose.  Use this worksheet to calculate the nontaxable gallons of special fuels, like diesel, for travel on 
nontaxable roads.  Idaho only allows special fuels-powered vehicles to claim a refund when using tax-paid 
special fuels on nontaxable roads.

Who Can Use This Worksheet:
• International Fuel Tax Agreement (IFTA) licensees with qualified vehicles, or
• Any taxpayers with vehicles not included in an IFTA fleet.

Instructions. (for more information, see next page)

Filing Period (Form 75, Section I):
• For an IFTA licensee, the filing period must match the filing period on the IFTA return.
• You can include up to four calendar quarter worksheets with one Form 75 when filing your income tax
  return.  Include copies of all applicable IFTA returns.
  ○ For example, if the IFTA return is for the second quarter of 2018, the Form 75 filing period is from
         4/1/2018 to 6/30/2018.
• All other fuel consumers seeking refunds can file for periods that are at least one month and not more
  than one year.

Nontaxable Use (Form 75, Section III).  All users should check box 4, Intrastate motor vehicles 
off-highway miles.

Calculate nontaxable gallons:

1. Enter total Idaho miles traveled for all vehicles....................................................

2. Enter Idaho taxable miles for all vehicles.............................................................

3. Calculate your nontaxable miles.  Subtract line 2 from line 1...............................

4. Enter the miles per gallon (MPG) for all vehicles.................................................
5. Calculate your nontaxable gallons.  Divide line 3 by line 4
  (round to whole gallons).......................................................................................

  Transfer the nontaxable gallons from line 5, (above) to the Form 75 Section V, line 2 and Section VII, 
  line 1 for the appropriate fuel type.

Include the following with your Form 75:
• A copy of this worksheet.
• IFTA licensees must include a copy of their IFTA return and write “COPY” at the top.

Not including the items listed above may delay your refund.
Complete a separate worksheet if you’re an IFTA licensee claiming nontaxable gallons from sources other 
than nontaxable roads for qualified IFTA vehicles (e.g., a power take-off).
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                                                                       Form 75-NM — Instructions     (continued)

General.                                           Records Required.  You must keep records that 
• The most common special fuel is diesel.          show the nontaxable miles you claim. Your refund 
                                                   claim can be denied if you don’t provide proper 
• “Highway” and “road” mean the same thing         records.
  when defining taxable or nontaxable use for
  special fuel.                                    IFTA licensees must follow the IFTA record-keeping 
• Refunds won’t offset tax due on your IFTA        requirements found at the sites listed below:
  report.                                                  • IFTA Procedures Manual
                                                            (https://www.iftach.org/manualnew.php)
What’s an Idaho taxable road for special 
fuels users?                                               • Idaho IFTA licensees page
                                                            (tax.idaho.gov/i-1035.cfm)
• Taxable roads are open to the public.
                                                           • Motor Fuels Tax Rule 400 (IDAPA
• A taxable road can be made of asphalt,                    35.01.05.400)
  concrete, gravel, dirt, or other materials.
                                                   All others must follow record-keeping requirements 
What is an Idaho nontaxable road for special fuels in Motor Fuel Tax Rule 290 (IDAPA 35.01.05.290).  
users?                                             However, you’re encouraged to keep records 
• Travel on private property including             similar to those required by IFTA.
  private roads.
• Roads under construction not open to
  the public.
Find more information Motor Fuels Tax 
Administrative Rules, Rule 290 (IDAPA 
35.01.05.290) at https://adminrules.idaho.gov/
rules/current/35/index.html.

                                              Contact us:
                        In the Boise area: (208) 334-7660 |Toll  free: (800) 972-7660 
                               Hearing impaired (TDD) (800) 377-3529
                                             tax.idaho.gov/contact
EFO00292     10-29-2018                                                                               Page 2 of 2