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Department of Taxation and Finance

Instructions for Form MT-903-FUT MT-903-FUT-I
(7/22)
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
When you purchase motor fuel or diesel motor fuel from a retail reporting period. Use whole gallons.
seller of motor fuel in New York State from June 1, 2022, through
December 31, 2022, the purchase will not include excise and state sales Line 5 – Multiply the number of gallons on line 4 by the ratio on line 3, and
taxes. However, New York State did not suspend these taxes from the enter the result. This is the number of gallons used in operations in New
Article 21-A fuel use tax. York State. Use whole gallons.
Carriers traveling in New York State will be required to do an additional
calculation when reporting tax-paid gallons purchased within New York Special instructions for line 6 for June 2022 and the third
State on line 6 of Form MT-903-FUT during the period of the suspension. and fourth quarters of 2022
Fuel use tax for June 2022 may be reported with the third quarter return for Because New York State suspended the excise tax, prepaid sales tax and
2022 due on October 31, 2022. Your fourth quarter highway use and fuel New York State retail sales tax on motor fuel and highway diesel motor
use tax returns for 2022 are due by January 31, 2023. fuel, these taxes are not collected at the pump. As a result, an additional
For more information, visit our website (see Need help?) and search: fuel. calculation is required when reporting tax-paid gallons purchased within
New York State on line 6 during the suspension period.
Note: Fuel use tax for June 2022 may be reported with the third quarter
General information return for 2022, due on October 31, 2022.
Carriers must report vehicles that are subject to the New York fuel use tax
either on Form MT-903-FUT or on their International Fuel Tax Agreement Line 6 – Determine the total number of gallons of fuel purchased tax-paid in
(IFTA) tax return filed with their base jurisdiction. The following vehicles are New York State during the reporting period for use in operations both inside
subject to the New York fuel use tax: and outside of New York State. Tax-paid fuel does not include fuel sold to
• motor vehicles that have two axles and a gross vehicle weight or another entity, fuel put into a vehicle that is being reported by another (such
registered gross vehicle weight exceeding 26,000 pounds; or as a leased vehicle), or fuel that has not been transferred to the fuel tanks of
motor vehicles. Use whole gallons only.
• motor vehicles that have three or more axles regardless of weight; or
• motor vehicles that are used in combination, when the weight of such Additional calculation during the suspension period – Multiply the total
combination exceeds 26,000 pounds gross vehicle weight. gallons of each type of fuel by the applicable percentage in the chart below
and enter the result. Report non-diesel motor fuel (gasoline or propane
See Tax Bulletin TB-HU-245, Excluded and Exempt Vehicles - Highway Use (LPG)) in column A and diesel motor fuel in column B.
Tax, for a list of the vehicles exempt in New York State from the fuel use tax.
If you are a carrier that operates a vehicle subject to the fuel use tax, but not Fuel type Percentage
subject to an IFTA, you must report the vehicle on Form MT-903-FUT if you Diesel 59.5% (0.595)
have purchased motor fuel outside of New York State, or fuel on which New
York State taxes were not charged. Motor fuel gasoline 61.3% (0.613)
Propane (LPG) 33.3% (0.333)
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
any of the IFTA jurisdictions in which the vehicle operates. A carrier that Line 7a – If line 5 is greater than line 6, subtract line 6 from line 5 and report
operates a vehicle under an IFTA license should report the vehicle on its the number of adjusted gallons on line 7a. If line 6 is equal to or more than
base jurisdiction’s IFTA tax return. line 5, enter 0.
Line 7b – If line 6 is greater than line 5, subtract line 6 from line 5 and report
Change of business information the number of adjusted gallons on line 7b. If line 5 is equal to or more than
If you only need to report an address change, the fastest and easiest line 6, 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
Change for Business Tax Accounts, and attach it to your return. To change The rates used for lines 8a, 8b, 9a and 9b are established by the
any other business tax account information (as well as your address), file Commissioner of Taxation and Finance for each period. To get the rates,
Form DTF-95, Business Tax Account Update. If you need either form, or any see Form IFTA-105, IFTA Final Fuel Use Tax Rate and Rate Code
other form, visit our website. Table 1, for the filing period rate, available on our website at tax.ny.gov
(search: IFTA-105).
When to file
Form MT-903-FUT is due by the last day of the month following the end of
the reporting period. The Tax Department will use the postmark date as the Use line 8 to report any unpaid fuel use tax owed because of the
filing date for returns and payments. excise and sales tax suspension.
Line 8a – Multiply the amount of non-diesel motor fuel reported on line 7a,
Where to file column A by the fuel use tax rate 0.413 (or 0.24 for propane (LPG)).
Mail Form MT-903-FUT to:
NYS TAX DEPARTMENT Line 8b – Multiply the amount of diesel motor fuel reported on line 7a,
RPC - FUT column B by the fuel use tax rate 0.3955.
PO BOX 15166 Line 9a – Multiply line 7b, column A, by the tax rate published in
ALBANY NY 12212-5166 Form IFTA-105 for the quarter you are filing for, and enter the result.
Private delivery services – If not using U.S. Mail, see Publication 55, Line 9b – Multiply line 7b, column B, by the tax rate published in
Designated Private Delivery Services. Form IFTA-105 for the quarter you are filing for, and enter the result.
Line 9c – Add lines 9a and 9b.
Line instructions
Line 1 – Enter the total miles traveled both in and outside New York State Line 10 – If line 8c is less than line 9c, subtract line 8c from line 9c. The
by vehicles that entered the state during the reporting period. Include balance is the credit accrued this reporting period, and may be carried
mileage traveled by tractors with no trailers. Use whole miles. 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
Line 2 – Enter the total miles traveled in New York State by vehicles during Form DTF-406, Claim for Highway Use Tax (HUT) Refund, select box D
the reporting period. Include mileage traveled by tractors with no trailers, and provide a detailed explanation for your refund claim. You must have
and mileage on the New York State Thruway. Use whole miles. documentation and records to support your claim if requested. Any request
Line 3 – Divide line 2 by line 1, and enter the decimal ratio. Carry to the for a refund of fuel use tax must be filed within 49 months from the end of
nearest four decimal places (0.0001). the reporting period covered by this report. If line 8c is equal to or more than
line 9c, enter 0.

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MT-903-FUT-I (7/22) (back)

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