Idaho IFTA Reporting: Step 5

IFTA Carriers 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 information in this section applies only to Idaho IFTA licensees, unless otherwise noted.

Column 10: Tax-paid gallons

Separate tax-paid receipts by fuel type and jurisdiction.

In Step 1, you separated your fuel receipts by fuel type. Set aside receipts for any fuel where fuels tax wasn’t included in the price. The remaining fuel receipts have fuels tax included in the price. These are often called tax-paid fuel receipts.
Separate the tax-paid fuel receipts by jurisdiction. Summarize the total gallons for each jurisdiction.
Enter the total tax-paid gallons for each jurisdiction by fuel type. The fuel type must match the fuel type in column 5.

Tax-paid credit The tax-paid fuel you purchase allows you to claim a credit on your IFTA return.

Be sure the gallons you enter in column 10 have fuels tax included in the price.
Oregon: One exception is Oregon. There isn’t an IFTA tax rate for diesel in Oregon. But, you still must enter the gallons of fuel you purchased in Oregon in column 10 of the row for the Oregon jurisdiction and Diesel fuel type.

To receive tax-paid credit you must provide evidence, such as a receipt or similar record, that shows you paid tax.