The information in this section applies only to Idaho IFTA licensees, unless otherwise noted.
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.
Subtotals (Columns 12-14)
Subtotal each column for columns 12 through 14 from page 1 and enter the totals in the appropriate row. If using additional pages, subtotal each column for 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.
Total due/refund all jurisdictions (Line 15)
Add the column 14 subtotals from page 1 and any page 2s you completed. Enter the total on line 15.
Penalty (Line 16)
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.
Previous credit (Line 17)
Normally, we refund all credits. Enter the amount of any credit that we haven’t refunded.
Total due or total refund (Line 18A or line 18B)
Enter either the total due or the total refund.