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Department of Taxation and Finance

Instructions for Form MT-903-FUT MT-903-FUT-I
(1/23)
Fuel Use Tax Return

Line 4 – Enter the total gallons of fuel used in operations both in and
Important information outside New York State by vehicles that entered the state during the
The suspension of the following taxes on motor fuel and highway diesel reporting period. Use whole gallons.
motor fuel was lifted on January 1, 2023:
• excise tax (Article 12-A) Line 5 – Multiply the number of gallons on line 4 by the ratio on line 3, and
enter the result. This is the number of gallons used in operations in New
• prepaid sales tax and state sales and use taxes (Article 28) York State. Use whole gallons.
• the additional state sales and use tax imposed in the Metropolitan Line 6 – Enter the total number of gallons of fuel purchased tax-paid (fuel
Commuter Transportation District (MCTD) upon which New York State fuel taxes, state sales and local sales taxes
Starting with the first quarter of 2023 fuel use tax filing, due April 30, 2023; have been paid) in New York State during the reporting period for use in
the additional calculation to tax-paid gallons reported on line 6 of your operations both inside and outside of New York State (tax-paid fuel does
Form MT-903-FUT, Fuel Use Tax Return is no longer required because the not include fuel sold to another entity, fuel put into a vehicle that is being
suspension period has ended. reported by another, such as a leased vehicle or fuel that has not been
transferred to the fuel tanks of motor vehicles). Use whole gallons.
For more information, visit our website (see Need help?) and search: fuel.
Special instructions for line 6 for the second, third, and
General information fourth quarters of 2022 due to the suspension of certain
Carriers must report vehicles that are subject to the New York fuel use tax fuel taxes
either on Form MT-903-FUT or on their International Fuel Tax Agreement
(IFTA) tax return filed with their base jurisdiction. The following vehicles are The cost of motor fuel and highway diesel motor fuel purchased in New York
subject to the New York fuel use tax: State from June 1, 2022, through December 31, 2022, did not include state
excise and state sales taxes.
• motor vehicles that have two axles and a gross vehicle weight or
registered gross vehicle weight exceeding 26,000 pounds; or Because those taxes were not collected at the pump, carriers must make an
• motor vehicles that have three or more axles regardless of weight; or adjustment to tax-paid gallons for fuel purchased in New York State during
the suspension period to calculate their fuel use tax correctly.
• motor vehicles that are used in combination, when the weight of such
combination exceeds 26,000 pounds gross vehicle weight. Additional calculation during the suspension period – Multiply the total
gallons of each type of fuel by the applicable percentage in the chart below
See Tax Bulletin TB-HU-245, Excluded and Exempt Vehicles - Highway Use and enter the result. Report non-diesel motor fuel (gasoline or propane
Tax, for a list of the vehicles exempt in New York State from the fuel use tax. (LPG)) in column A and diesel motor fuel in column B.
If you are a carrier that operates a vehicle subject to the fuel use tax, but not
subject to an IFTA, you must report the vehicle on Form MT-903-FUT if you Fuel type Percentage during suspension
have purchased motor fuel outside of New York State, or fuel on which New Diesel 59.5% (0.595)
York State taxes were not charged.
Motor fuel gasoline 61.3% (0.613)
If you are a carrier that operates a vehicle in two or more IFTA jurisdictions,
you must get an IFTA license if the vehicle is subject to the fuel use tax in Propane (LPG) 33.3% (0.333)
any of the IFTA jurisdictions in which the vehicle operates. A carrier that
operates a vehicle under an IFTA license should report the vehicle on its Note: You may report fuel use tax for June 2022 with your third quarter
base jurisdiction’s IFTA tax return. return for 2022.
Line 7a – If line 5 is greater than line 6, subtract line 6 from line 5 and report
Change of business information the number of adjusted gallons on line 7a. If line 6 is equal to or more than
If you only need to report an address change, the fastest and easiest line 5, enter 0.
way is online. Visit our website (see Need help?) and select the option to
change your address. You can also use Form DTF-96, Report of Address Line 7b – If line 6 is greater than line 5, subtract line 6 from line 5 and report
Change for Business Tax Accounts, and attach it to your return. To change the number of adjusted gallons on line 7b. If line 5 is equal to or more than
any other business tax account information (as well as your address), file line 6, enter 0.
Form DTF-95, Business Tax Account Update. If you need either form, or any
other form, visit our website.
The rates used for lines 8a, 8b, 9a and 9b are established by the
When to file Commissioner of Taxation and Finance for each period. To get the rates,
Form MT-903-FUT is due by the last day of the month following the end of see Form IFTA-105, IFTA Final Fuel Use Tax Rate and Rate Code
the reporting period. The Tax Department will use the postmark date as the Table 1, for the filing period rate, available on our website at tax.ny.gov
filing date for returns and payments. (search: IFTA-105).

Where to file Use line 8 to report any unpaid fuel use tax owed because of the
Mail Form MT-903-FUT to: excise and sales tax suspension.
NYS TAX DEPARTMENT
RPC - FUT Line 8a – Multiply the amount of non-diesel motor fuel reported on line 7a,
PO BOX 15166 column A by the fuel use tax rate (use 0.413 (or 0.24 for propane (LPG) for
ALBANY NY 12212-5166 fuel purchased during the suspension period)).
Private delivery services – If not using U.S. Mail, see Publication 55, Line 8b – Multiply the amount of diesel motor fuel reported on line 7a,
Designated Private Delivery Services. column B by the fuel use tax rate (use 0.3955 for fuel purchased during the
suspension period).
Line instructions Line 9a – Multiply line 7b, column A, by the tax rate published in
Line 1 – Enter the total miles traveled both in and outside New York State Form IFTA-105 for the quarter you are filing for, and enter the result.
by vehicles that entered the state during the reporting period. Include Line 9b – Multiply line 7b, column B, by the tax rate published in
mileage traveled by tractors with no trailers. Use whole miles. Form IFTA-105 for the quarter you are filing for, and enter the result.
Line 2 – Enter the total miles traveled in New York State by vehicles during Line 9c – Add lines 9a and 9b.
the reporting period. Include mileage traveled by tractors with no trailers,
and mileage on the New York State Thruway. Use whole miles. Line 10 – If line 8c is less than line 9c, subtract line 8c from line 9c. The
Line 3 – Divide line 2 by line 1, and enter the decimal ratio. Carry to the balance is the credit accrued this reporting period, and may be carried
nearest four decimal places (0.0001). forward and applied against any fuel use tax liability accrued within the
following two years. You may apply for a refund of this credit by filing

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MT-903-FUT-I (1/23) (back)

Form DTF-406, Claim for Highway Use Tax (HUT) Refund, select box D
and provide a detailed explanation for your refund claim. You must have
documentation and records to support your claim if requested. Any request Need help?
for a refund of fuel use tax must be filed within 49 months from the end of
the reporting period covered by this report. If line 8c is equal to or more than Visit our website at www.tax.ny.gov
line 9c, enter .0 • get information and manage your taxes online
Line 11 – If line 9c is less than line 8c, subtract line 9c from line 8c. This is • check for new online services and features
the tax due this period. If line 9c is equal to or more than line 8c, enter 0.
Line 12 – If you have prior fuel use tax credit, enter the amount needed to Telephone assistance
satisfy any fuel use tax liability shown on line 11. Include only fuel use tax
credits for which you have not filed a claim for refund. Fuel use tax credits Miscellaneous Tax Information Center: 518-457-5735
may be applied against any fuel use tax liability on returns covering a To order forms and publications: 518-457-5431
period that falls wholly within the following two years. Attach any supporting
documentation for your claim. Text Telephone (TTY) or TDD Dial 7-1-1 for the
equipment users New York Relay Service
Line 13 – Subtract line 12 from line 11. This is the amount of fuel use tax
due. If there is no fuel use tax due, enter 0on this line.
Line 14 – Any tax due shown on line 13 that remains unpaid after the due Privacy notification
date of the return is subject to a penalty of $50 or 10% of the unpaid portion New York State Law requires all government agencies that maintain a
of the line 13 amount, whichever is greater. system of records to provide notification of the legal authority for any
request for personal information, the principal purpose(s) for which the
In addition, failure to file returns and pay any tax due may result in criminal information is to be collected, and where it will be maintained. To view this
penalties under Article 37 of the Tax Law. information, visit our website, or, if you do not have Internet access, call and
Line 15 – Any tax due shown on line 13 that remains unpaid after the due request Publication 54, Privacy Notification. See Need help? for the Web
date of the return is subject to interest computed at the rate of 1% per address and telephone number.
month or any part of a month from such due date until the date the tax is
paid.
Line 16 – Add lines 13, 14, and 15.

Certification
Sign and date the return, and enter your official title, telephone number, and
email. Only the taxpayer or an authorized agent may sign the return.
If anyone other than an employee, owner, partner or officer of the business
is paid to prepare the return, see Paid preparer’s responsibilities below.
Paid preparer’s responsibilities – Under the law, all paid preparers must
sign and complete the paid preparer section of the form. Paid preparers
may be subject to civil or criminal sanctions, or both if they fail to complete
this section in full.
When completing this section, enter your New York tax preparer registration
identification number (NYTPRIN) if you are required to have one. If you
are not required to have a NYTPRIN, enter in the NYTPRIN excl. code box
one of the specified 2-digit codes listed below that indicates why you are
exempt from the registration requirement. You must enter a NYTPRIN or an
exclusion code. Also, you must enter your federal preparer tax identification
number (PTIN) if you have one; if not, you must enter your Social Security
number.

Code Exemption type Code Exemption type
01 Attorney 02 Employee of attorney
03 CPA 04 Employee of CPA
05 PA (Public Accountant) 06 Employee of PA
07 Enrolled agent 08 Employee of enrolled agent
09 Volunteer tax preparer 10 Employee of business
preparing that business’
return

See our website for more information about the tax preparer registration
requirements.

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