Read our instructions on how to calculate miles per gallon on your IFTA returns during the fuel tax holidays for Maryland, Georgia, and Connecticut.
The Province of Newfoundland and Labrador’s reduced tax rates for the third quarter of 2023 didn’t update correctly on IFTA tax returns. Effective July 1, 2023, the province’s tax rates are:
Gasoline - $0.0750 CDN / $0.2143 U.S.
Diesel - $0.0950 CDN / $0.2715 U.S.
Propane - $0.0700 CDN / $0.2000 U.S.
- Please see the most current list of IFTA Fuel Tax Holidays, which includes Georgia’s holiday from September 13, 2023, through October 12, 2023.
Form 3150 (Idaho’s IFTA report)
Before IFTA, you had to fill out a separate report for each jurisdiction where you traveled and send the report to that jurisdiction. Now, you use one form (Form 3150) to report for all the jurisdictions where you travel, and you send it to Idaho. You just complete a row for each jurisdiction, instead of completing up to 58 separate reports.
Summarize your miles and gallons for the quarter by jurisdiction. You must file your Form 3150 even if you don’t have travel or owe tax. Use one of these methods to file your report:
- Electronic filing. File securely using Taxpayer Access Point (TAP) at tax.idaho.gov/gototap.
- TAP significantly improves reporting accuracy by calculating totals and entering the correct tax rate. First enter the total miles and gallons to get your miles per gallon (MPG). Then enter miles and tax-paid gallons by jurisdiction.
- Pay on TAP. Avoid penalty and interest by filing your report early and scheduling the payment for the due date.
- Make changes to your account or cancel your license.
- Print copies and save reports.
- Preprinted Form 3150. Complete the preprinted Form 3150 for each filing period. The Idaho State Tax Commission mails these to you.
See recordkeeping for information on records you must keep.
Filing a paper report
You must use Form 3150 for the filing period listed on that form. You can make copies of the blank one in case you make a mistake and need another copy. You can submit the copy if there aren’t changes to the scan line or bar code.
Sign the report
You must sign and date the form. Unsigned forms might result in penalty, interest or both.
Make sure to file your report and pay on time to avoid penalty and interest.
- When filing on TAP, submit the report by 11:59 p.m. (MT) on the due date. You can submit your report early and schedule the payment for the due date.
- When mailing, make sure the report is postmarked by the due date.
Most IFTA license holders must file a fuels tax report every calendar quarter. The reporting periods are:
|Quarter||Due date||Form sent|
|January – March||April 30||March 31|
|April – June||July 31||June 30|
|July – September||October 31||September 30|
|October – December||January 31||December 31|
Change of mailing address
Check the “Mailing Address Change” box on your IFTA report and provide the new address.
Cancel your IFTA license
Check the “Cancel License” box when you file your last report. Write the last day you’ll operate any IFTA-qualifying vehicles under the authority of your Idaho IFTA license.
Sections 1 and 2
Preprinted information on the IFTA report identifies you, your IFTA license, reporting period, and report due date. If you don’t get a report for a certain reporting period, file using your TAP account or request a copy from us. Using an IFTA report from a different reporting period might result in penalty, interest or both.
Completing the form
You only need to follow seven steps to complete your IFTA report. The key to finishing quickly and correctly is keeping good records.