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IFTA-115 (4/11) (back)
Instructions
General Information 4. Subtract the sales tax component included in the New York
Use this form only if you have an International Fuel Tax tax rate shown on your IFTA report, and add the sales tax
Agreement (IFTA) license. component that you computed. To get the tax rates and
components for a filing period, call the Tax Department at the
You may use this form to claim a refund of the difference number listed in the Need Help? box below.
between the New York fuel use tax that you paid on your IFTA
report and the amount of New York fuel use tax that is due Column F - Subtract column E from column D and multiply the
based on your own computation of the sales tax component result by the amount in column C.
included in the tax rate. You must make a separate computation
for each fuel type and each period. This form may be used only Paid preparer
for fuel purchased on and after January 1, 1996. If you pay someone to prepare Form IFTA-115, the paid
preparer must also sign it and fill in the other blanks in the paid
You must maintain records of all fuel purchases to prove your preparer’s area. If someone prepares Form IFTA-115 for you
actual average price per gallon of fuel used in your computation and does not charge you, that person should not sign it.
of the sales tax component. Evidence of the fuel purchase must
be in the form of purchase invoices or delivery tickets. Note to paid preparers — When signing Form IFTA-115, you
must enter your New York tax preparer registration identification
Do not submit purchase invoices or other related records with number (NYTPRIN) if you are required to have one. (Information
your claim for refund. However, you may be required to submit on the New York State Tax Preparer Registration Program is
these records upon request. You must keep the original invoices available on our Web site.) Also, you must enter your federal
and other records for a minimum of four years. preparer tax identification number (PTIN) if you have one; if
Your claim for refund must be filed within 49 months following not, you must enter your social security number (SSN). (PTIN
the end of the reporting period for which you are claiming a information is available at www.irs.gov.)
refund. Privacy notification — The Commissioner of Taxation and
Attach a copy of the IFTA report for each reporting period Finance may collect and maintain personal information pursuant
for which you are claiming a refund. to the New York State Tax Law, including but not limited to,
sections 5-a, 171, 171-a, 287, 308, 429, 475, 505, 697, 1096,
1142, and 1415 of that Law; and may require disclosure of
Computation of Refund social security numbers pursuant to 42 USC 405(c)(2)(C)(i).
Column A - Enter the quarterly period (month/year) for which
you are claiming a refund. This information will be used to determine and administer tax
liabilities and, when authorized by law, for certain tax offset and
Column B - Enter the fuel type. You must make a separate exchange of tax information programs as well as for any other
computation for each fuel type for each period. lawful purpose.
Column C - Enter the net New York taxable gallons (as shown Information concerning quarterly wages paid to employees
on your IFTA report) for the fuel type entered in Column B. is provided to certain state agencies for purposes of fraud
Column D - Enter the New York tax rate (as shown on your IFTA prevention, support enforcement, evaluation of the effectiveness
report) for the fuel type entered in Column B. of certain employment and training programs and other
purposes authorized by law.
Column E - Enter your alternative New York tax rate based on
your computation of the sales tax component included in the Failure to provide the required information may subject you to
tax rate. civil or criminal penalties, or both, under the Tax Law.
This information is maintained by the Manager of Document
Calculating Alternative Rates Management, NYS Tax Department, W A Harriman Campus,
If you maintain substantiating records, you may compute the Albany NY 12227; telephone (518) 457-5181
sales tax components for diesel and other motor fuels based
on your actual average price per gallon of these fuels used
during the reporting period, instead of using the prevailing Need help?
price per gallon established by the Tax Department to compute
the sales tax component included in the New York tax rates
shown on your IFTA report. To compute the alternative sales tax Internet access: www.tax.ny.gov
components separately for diesel and other motor fuels: (for information, forms, and publications)
1. Determine the total cost of fuel purchased that is used during Miscellaneous Tax Information Center: (518) 457-5735
the quarter, including federal, state and local taxes, but not
including state or local sales taxes or any other taxes upon To order forms and publications: (518) 457-5431
which state and any local sales tax is not computed. For
example, in New York State the diesel motor fuel tax and the Text Telephone (TTY) Hotline
(for persons with hearing and
motor fuel tax are not included in the total cost of fuel. speech disabilities using a TTY): (518) 485-5082
2. Divide this amount by the total number of gallons of fuel used
(both in and outside New York) to arrive at the average price
per gallon.
3. Compute your sales tax component by multiplying the
average price per gallon by 7% (round to the nearest tenth of
a cent; (e.g., .08753 = .088).
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