instructions on how to calculate miles per gallon on your IFTA returns during the fuel tax holidays for Maryland, Georgia, and Connecticut.
Licensees might have unusual situations that affect how they file their report. See below for how to handle some of these situations.
Correcting mistakes on a filed IFTA report
You can file an amended IFTA report to correct mistakes you find after you file the report. You can amend any previous report within three years of filing it.
To amend your report:
- Make a copy of the original Form 3150. Contact the IFTA Help Desk if you need a copy of your original report or a blank copy.
- Check the “Amended Report” box and enter the figures as you should have entered them on the original report. Don’t just enter the difference between the incorrect figures you first reported and the correct figures.
- On Line 17, enter the amount you paid with your original report as a credit (in brackets) and any refund you received as a positive amount (no brackets).
Leased IFTA-qualified vehicles and reporting responsibility
Is the lessor or lessee responsible for reporting the tax?
- For a short-term lease (29 days or fewer), lessors report the vehicle’s distance and fuel consumption on their IFTA report.
- For a long-term lease (30 days or more), the lessor and lessee must decide which one of them will include the vehicle’s distance and fuel consumption on the IFTA report. The lease agreement must state who’s responsible for reporting. You must keep a copy of the lease agreement in the leased vehicle.
Must report even if no activity or travel
You must file your report even if you didn’t travel in Idaho or in any other IFTA jurisdiction, or if you didn’t have taxable fuel, during that reporting period.
- Filing electronically? Simply submit the return without any numbers.
- Filing a paper report? Write “No Activity” at the top of the report and file it.
Split rates
Note the rate chart for any rate changes involving split rates.
Split rates happen when a jurisdiction changes its fuels-tax rate during a calendar quarter. (This shouldn’t be confused with a surcharge.) Use two rows on that quarter’s report to account for the split tax rate.
- On the first row, enter the miles you traveled in that jurisdiction when the old rate was effective, even if it was “0” miles. This fuel earns credit at the old rate.
- On the second row, report the miles you traveled when the new rate was effective, even if it was “0” miles. This fuel earns credit at the new rate.
If you didn’t travel in the jurisdiction for the time one of the rates was in effect, enter zero miles and gallons. You must still complete the split rate row.
Surcharges
Sometimes a jurisdiction where you travel adds a surcharge. Report the surcharge on your IFTA report (Form 3150). Enter a second line for that jurisdiction’s surcharge directly below the line where you reported its fuels use tax.
- Enter the surcharge rate in the Tax Rate column.
- Enter the same Total Miles, Total Taxable Miles, and Taxable Gallons you entered on the previous line.
- Enter “0” in the column for Tax-Paid Gallons. (You can’t claim any “surcharge” tax-paid gallons because the surcharge isn’t included in the amount you paid for the fuel.)
- Enter the same number for the Net Taxable Gallons that you entered for the Taxable Gallons.
- Multiply the Net Taxable Gallons by the surcharge rate (Tax Rate column). Enter this amount in the Tax Due/Refund column.