instructions on how to calculate miles per gallon on your IFTA returns during the fuel tax holidays for Maryland, Georgia, and Connecticut.
IFTA uses the average fleet MPG by fuel type to determine how much tax you owe.
- Summarize your miles and gallons for the first fuel type your fleet uses.
- If your IFTA fleet uses more than one fuel type, summarize your miles and gallons for each fuel type before calculating the MPG.
Note: Read “Dual fuel vehicles” under Special Scenarios if you have an IFTA fleet with vehicles that use two fuel types.
Fuel type
Use the following fuel-type codes:
- 1 = Gasoline
- 2 = Diesel (including biodiesel and biodiesel blends)
- 3 = Gasohol
- 4 = Propane
- 5 = LNG (liquefied natural gas)
- 6 = CNG (compressed natural gas)
- 7 = Ethanol
- 8 = Methanol
- 9 = E-85
- 0 = M-85
- A = A55
- E = Electricity
- F = Hydrogen
Section 3, column A: Total miles
Enter total miles traveled for the fuel type in the first column during the reporting period. Total miles are all miles that all your IFTA-qualified vehicles traveled using the fuel type in the first column. These miles include, but aren’t limited to:
- Taxable miles
- Nontaxable miles
- Off-road miles
- Miles traveled with temporary fuels tax permits
- Non-IFTA jurisdiction miles
- Nonrevenue miles (deadhead, bob-tail, etc.)
See the IFTA Articles of Agreement, R224 and R266, at www.iftach.org for the IFTA definition of total miles.
Section 3, column B: Total gallons
Enter total gallons of the fuel type in the first column that you pumped into the main fuel supply tank of your IFTA fleet vehicles during the reporting period.
- This includes tax-paid and untaxed gallons.
- You must include any fuel from the main supply tank used to operate power-take-off (PTO) or auxiliary engines.
See the IFTA Articles of Agreement, R239, at www.iftach.org for more information.
Section 3, column C: Average MPG
- Calculate average fleet mpg by fuel type by dividing total miles (Section 3, column A) by total gallons (Section 3, column B).
- Round to two decimal places. Examples: 4.5149 = 4.51 and 4.5159 = 4.52.
- Enter this number in Section 3, column C.
See the IFTA Procedures Manual, P720, at www.iftach.org for more information.
Next
- Complete Steps 2 through 6 for each jurisdiction.
- Use one row per jurisdiction unless there’s a surcharge, split rate, or additional fuel types.
- Use page 2 if you need more rows. You can make copies of page 2, if needed.