Distributors must file a monthly report with the Tax Commission — Form 1450, Distributor’s Fuel Tax Report. The report is due the last day of the month following the tax period.
Form 1450
The form 1450 isn’t available on this website. We mail it with personalized information for each distributor. Here’s a sample of the form and the instructions:
Idaho Fuel Distributor’s Fuel Tax Report and Schedules SAMPLE- Form 1450 INSTRUCTIONS – Distributor’s Fuel Tax Report
Codes for reporting
| Product code | Product | Description |
|---|---|---|
| E00 | Ethanol | Denatured ethanol. Usually contains less than 3% denaturing agent (naphthas). |
| E01-E99 | Ethanol blend | The actual blend of gasoline with denatured ethanol. The actual percentage of ethanol is indicated by the number (E10 = 10%, etc.) |
| B00 | Biodiesel | 100% biodiesel agricultural product with no diesel added. |
| B01-B99 | Biodiesel blend | Biodiesel blended with diesel. The actual percentage of biodiesel is indicated by the number (B10 = 10%, etc.) |
| 122 | Blending component | Additives to biodiesel, diesel, or used oils |
| 126 | Naphthas, natural gasoline | Denaturing agents added to ethanol |
| 175 | Residual fuel, Other distillates | Products subject to the transfer fee, including: transmix, motor oil, lubricants, etc. |
- For biodiesel, ethanol, and biodiesel or ethanol blends, see the Idaho Production Plants guide.
- For a full list of codes, read Product Code List (for use with Form 1450).
If you’re a distributor with 25 or more transactions, you must file your monthly report electronically. Contact our electronic filing group for more information.
License validation
Taxpayer Access Point (TAP) can help distributors validate suppliers’ and customers’ identities. You must register with TAP and be logged in to access this confidential information.
Transfer fee
Distributors are required to pay a 1¢ per-gallon transfer fee. The fee is on the delivery or storage of petroleum or petroleum products in Idaho.
How to file Form 1450 through TAP
You have three options for filing your Form 1450 through TAP:
- XML
- Excel Template
- Manual Data Entry
XML
You can use your usual software vendor if your vendor supports fuels tax reporting and can produce a correctly formatted XML file that follows Idaho’s requirements.You can create your own XML solution. Contact efilehelp for a copy of Idaho’s specifications.
TAP’s verification process reviews your file for these items:
- Does the file match Idaho’s XML schema? TAP will highlight errors for specific line numbers.
- Does the report’s filing period match the selected filing period?
- Does the account number in the report match the TAP account? (The account number may also be called “permit number” or “state license number.”)
- Does the taxpayer’s tax ID number (EIN or SSN) in the report match the one associated with the TAP account?
- Your filing will undergo more reviews as it processes.
Excel Template
You can find a copy of the Form 1450 Excel template on TAP by selecting the File Return link for the desired reporting period. The template has one sheet of instructions and three sheets of data that you must fill out. Don’t change or rearrange the columns when copying data into the Excel template.
Manual Data Entry
Fuel Distributor Tax Return forms include:
- Distributor Report Details
- Schedule of Disbursements
- Schedule of Receipts
The forms allow manual data entry through the TAP filing process. You can enter data manually for an entire form or make adjustments to the Excel template after you’ve uploaded it.
For a more detailed look at the submission types, watch the video below.
Contact
Contact us if you have any questions.