Idaho State Tax Commission

Idaho State Tax Commission

IFTA licensees: How you can claim a credit

As of Jan. 1, 2017, you must use the Form 75 to claim a credit for tax-paid fuel used on nontaxable miles.

Before that date, Idaho allowed you to claim this credit on your IFTA returns. The difference between total miles and taxable miles resulted in a credit. This reduced your tax due or added to your refund.

Here's how to get your credit now:

  1. When you fill out your Form 3150 IFTA return:
    a. Include Idaho off-road nontaxable miles in Total Miles (column 7) and Total Taxable Miles (column 8).
    b. Columns 7 and 8 should be the same amount.
    c. File your completed IFTA return, but keep a copy.
  2. Get a Form 75, Idaho Fuels Use Report, and the Form 75-NM, Idaho Fuels Tax Refund Worksheet, from the page.
  3. Start with the Form 75-NM. Follow the instructions to complete these two forms.
  4. Mail the following to us:
    a. The completed Form 75.
    b. The completed Form 75-NM.
    c. A copy of your Form 3150.

The mailing address is on page 1 of Form 75.


Posted 09-26-2017
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The information on this site is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our website guides. We work to provide current and accurate information on our website. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and the information on our website, current tax law will govern.