- 1 -
|
Department of Taxation and Finance
Instructions for Form IFTA-101 IFTA-101-I(1/23)
IFTA Quarterly Fuel Use Tax Schedule
Important information Column G – Enter the rate code of the appropriate fuel type for
The suspension of the following taxes on motor fuel and highway each IFTA jurisdiction from Form IFTA-105 or IFTA-105.1 for the
diesel motor fuel was lifted on January 1, 2023: quarter you are reporting.
• excise tax (Article 12-A) Column H – Enter the total miles traveled (taxable and nontaxable)
• prepaid sales tax and state sales and use taxes (Article 28) in each IFTA jurisdiction for this fuel type only. Enter 0 on a
surcharge line.
• the additional state sales and use tax imposed in the Metropolitan
Commuter Transportation District (MCTD) Column I – Enter the IFTA taxable miles for each IFTA jurisdiction.
Do not include fuel use trip permit miles. Enter 0on a surcharge
Starting with the first quarter of 2023 International Fuel Tax line.
Agreement (IFTA) filing, due April 30, 2023, the additional
calculation to tax-paid gallons is no longer required because the Column J – Enter your average fleet mpg from item (E) above.
suspension period has ended. Enter 0on a surcharge line.
Use a separate Form IFTA-101 for each fuel type. Refer to Column K – Divide the amount in column I by the amount in
Form IFTA-105, Final Fuel Use Tax Rate and Rate Code Table 1, column J to determine to the total taxable gallons of fuel consumed
when completing schedules for diesel, motor fuel gasoline, ethanol, in each IFTA jurisdiction. For surcharge* taxable gallons, enter
propane, CNG, and biodiesel. For all other fuel types refer to the taxable gallons from the same jurisdiction’s fuel use tax line,
Form IFTA-105.1, Final Fuel Use Tax Rate and Rate Code Table 2. column K.
Mark an X in the appropriate box for the fuel type you are reporting. Column L – Enter the total tax-paid gallons of fuel purchased and
When reporting a fuel other than those listed, mark an X in the box placed in the propulsion tank of a qualified motor vehicle in each
next to the blank line and enter in the fuel type code and fuel type IFTA jurisdiction. Enter 0 if this line represents a surcharge, since a
as shown on page 2 of these instructions. surcharge cannot be prepaid. Keep your receipts for each purchase
claimed. When using bulk storage, report only tax-paid gallons
Mark an X in the box for the quarter, and enter the year, covered by removed for use in your qualified motor vehicles. Fuel remaining in
this schedule. storage cannot be claimed until it is used.
Enter your licensee IFTA identification number. This is your A carrier that has purchased motor fuel or diesel motor fuel from
employer identification number or other jurisdiction assigned an Oneida Indian Reservation fuel retailer on which the applicable
identification number as it appears on your IFTA license. Oneida Nation taxes have been imposed and paid, may claim the
Enter your legal name as it appears on your IFTA License. motor fuel tax credit for such taxes on their IFTA return.
Entry format – Show gallons and miles as whole amounts. Round Special instructions for column L during the
to the nearest whole gallon or mile. For example, 1234.5 = 1235
and 123.4 = 123. suspension of certain fuel taxes, for the second,
third, and fourth quarters of 2022
Item (A) Total IFTA miles – Enter the total miles traveled in IFTA The cost of motor fuel and highway diesel motor fuel purchased in
jurisdictions by all qualified motor vehicles in your fleet using the New York State from June 1, 2022 through December 31, 2022 did
fuel type indicated on each schedule (total from column H). Report not include state excise and state sales taxes.
all miles traveled whether the miles are taxable or nontaxable.
Because those taxes were not collected at the pump, IFTA carriers
Item (B) Total non-IFTA miles – Enter the total miles traveled in must make an adjustment to tax-paid gallons (Form IFTA 101,
non-IFTA jurisdictions by all qualified motor vehicles in your fleet column L) for fuel purchased in New York State during the
using the fuel type indicated on each schedule. Report all miles suspension period to calculate their fuel use tax correctly.
traveled whether the miles are taxable or nontaxable.
For more information, visit our website (see Need help?) and
Item (C) Total miles – Add the amounts in item (A) and item (B) to search: fuel.
determine total miles traveled by all qualified motor vehicles in your
fleet.
For the second quarter of 2022
Item (D) Total gallons – Enter the total gallons of fuel placed in the Step 1: Calculate the total tax-paid gallons purchased in New York
propulsion tank in both IFTA and non-IFTA jurisdictions for State for April and May of 2022.
all qualified motor vehicles in your fleet using the fuel type
indicated. Step 2: Calculate the total gallons purchased in New York State for
the month of June when the suspension was in effect.
Item (E) Average fleet mpg – Divide item (C) by item (D). Round
to 2 decimal places (for example, 4.567 = 4.57). Step 3: Multiply the amount from step 2 (total gallons purchased in
New York State for the month of June) by the applicable percentage
Column F – Enter the name of each IFTA jurisdiction that you in the chart below.
operated in during the quarter. Enter the jurisdiction’s name
on two consecutive lines if the traveled jurisdiction administers Step 4: Add the totals from step 1 and step 3. Enter this amount on
a surcharge* in addition to their regular fuel tax. Enter the Form IFTA-101, column L, Tax-paid gallons, for the second quarter
jurisdiction’s two-letter abbreviation from Form IFTA-105 or of 2022.
IFTA-105.1 for the quarter you are reporting.
Fuel type Percentage during suspension
Diesel 59.5% (0.595)
Motor fuel gasoline 61.3% (0.613)
Propane (LPG) 33.3% (0.333)
* Jurisdictions with surcharge: Indiana, Kentucky and Virginia.
|