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Instructions
General information Line 10 – Subtract line 9 from line 8. If the amount on line 10 is
Who must file – Anyone holding a license under the International a balance due, enter the amount of your payment in the Amount
Fuel Tax Agreement (IFTA) is required to file, on a quarterly enclosed box above line 1.
basis, Form IFTA-100, IFTA Quarterly Fuel Use Tax Return, and Line 11 – Enter the portion of the credit that you want refunded to
Form IFTA-101, IFTA Quarterly Fuel Use Tax Schedule ,for each you. If you do not request a refund of the total credit, any remaining
fuel type. credit balance will be available on your next quarterly return.
Form IFTA-100 summarizes the amount of tax due or the amount Note: Credit balances cannot be carried forward for more than
to be credited for the various fuel types computed on each eight quarters (two years) from the quarter in which the credit was
Form IFTA-101 and is used to determine the total amount due or earned.
credit, including any appropriate penalty and interest. Signature – If you are a sole proprietor, you must sign the return
and include your title, email address, date, and telephone number.
Instructions If you are filing this return for a corporation, partnership, or other
Address change – Mark an X in this box if this address is your new type of entity, an officer, employee, or partner must sign the return
or corrected address. on behalf of the business, and include their title, email address,
date, and telephone number.
No operation in any jurisdiction – Mark an X in this box if you
did not operate qualified motor vehicles in any jurisdiction including If you do not prepare the return yourself, sign, date, and provide
your base jurisdiction during the quarter. Sign this return and mail to the requested taxpayer information. The preparer must also sign
the address indicated on the return. the return and include their preparer identification number, address,
and telephone number.
Cancel license – Mark an X in this box if you are filing a final return
and requesting your license be canceled. Complete this return for Paid preparer’s responsibilities – Under the law, all paid
your operations during the quarter and return your IFTA license and preparers must sign and complete the paid preparer section of the
any unused decals to the address on your license. Destroy any form. Paid preparers may be subject to civil or criminal sanctions, or
used decals. both, if they fail to complete this section in full.
Amended return – Mark an X in this box if this return corrects a Mailing instructions
previous return. Indicate the quarter and year of the return you are
correcting. The amended return should show the correct figures 1. Attach check or money order payable in U.S. funds to:
for that quarter – not the difference. An explanation of the changes Commissioner of Taxation & Finance.
must accompany the amended return. 2. Include on your check or money order your identification
number, Form IFTA-100 and the quarter covered by this return.
Mark an X in the box for the quarter, and enter the year, covered by
this return. 3. Place this form on top of the Forms IFTA-101 you are returning.
Enter your licensee IFTA identification number. This is your Mail your return to the IFTA Processing Center at:
employer identification number or other jurisdiction assigned NYS TAX DEPARTMENT
identification number as it appears on your IFTA license. IFTA RETURNS
PO BOX 15194
Enter your legal name as it appears on your IFTA license and ALBANY NY 12212-5194
complete mailing address.
If not using U.S. Mail, see Publication 55, Designated Delivery
Services.
Line instructions
Note: Enter any credit amounts in brackets ([ ]). For additional forms or information, see Need help?.
Line 1 – Enter the amount from Form IFTA-101, page 1, column Q, Privacy notification
Totals line, for diesel fuel.
New York State Law requires all government agencies that maintain
Line 2 – Enter the amount from Form IFTA-101, page 1, column Q, a system of records to provide notification of the legal authority
Totals line, for motor fuel gasoline. for any request for personal information, the principal purpose(s)
for which the information is to be collected, and where it will be
Line 3 – Enter the amount from Form IFTA-101, page 1, column Q, maintained. To view this information, visit our website, or, if you do
Totals line, for ethanol. not have Internet access, call and request Publication 54, Privacy
Line 4 – Enter the amount from Form IFTA-101, page 1, column Q, Notification. See Need help? for the Web address and telephone
Totals line, for propane (LPG). number.
Line 5 – Enter the amount from Form IFTA-101-I, Instructions for
Form IFTA-101, page 2, worksheet, column S, Total box, for all Need help?
other fuel types.
Line 6 – Add lines 1 through 5. This amount is the net of all credits Visit our website at www.tax.ny.gov
and taxes due for each fuel type reported on lines 1 through 5. • get information and manage your taxes online
Line 7 – Penalty – A penalty of $50 or 10% of delinquent taxes, • check for new online services and features
whichever is greater, is imposed if you fail to file a return, file your
return late, or underpay taxes due. Telephone assistance
Line 8 – Add lines 6 and 7. Miscellaneous Tax Information Center: 518-457-5735
Line 9 – Enter the amount of prior credit you are claiming. Any To order forms and publications: 518-457-5431
credit not claimed will be carried over to the next filing period. Text Telephone (TTY) or TDD Dial 7-1-1 for the
equipment users New York Relay Service
IFTA-100 (5/19) Page 2 of 2
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