Idaho State Tax Commission

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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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