instructions on how to calculate miles per gallon on your IFTA returns during the fuel tax holidays for Maryland, Georgia, and Connecticut.
On lines 15 through 18, calculate the total tax due or credit.
Subtotal columns 12 through 14
Subtotal columns 12 through 14 from page 1 and enter the totals in the appropriate row. If using additional pages, subtotal columns 12 through 14 for each page 2 you have. Add the subtotals for all page 2s and enter the total on the appropriate row on page 1.
Line 15: Total due/refund all jurisdictions
Add the column 14 subtotals from page 1 and any page 2s you completed. Enter the total on line 15.
Line 16: Penalty
Penalty applies when the report is late. The penalty is 10% of the tax due or $50, whichever is greater. When you file late the $50 minimum penalty still applies, even if you don’t owe tax or are due a refund.
- Add the subtotals in column 12 (page 1 and any page 2s) and multiply by .10 (10%).
- Enter the result if it’s greater than $50. If the result is less than $50, enter $50.
Line 17: Previous credit
Normally, we refund all credits. Enter the amount of any credit that we haven’t refunded.
Line 18A or line 18B
Enter either the total due or the total refund.
Paying tax
See tax.idaho.gov/epay for more information about ways to pay fuels taxes including: