The
information in this section applies only to Idaho IFTA licensees unless otherwise noted.
Two methods are available for you to file your IFTA Return, Form 3150.
In addition to filing the traditional paper return, free electronic
filing is available to help you complete an error free IFTA return
online. For more information on electronic filing, click
here.
Preparing Idaho’s
IFTA Return,
Form 3150
Here are seven steps to follow to
ensure you are filing your IFTA return correctly. If you have maintained the proper records, the filing of your Idaho IFTA return will be made
much easier.
Note: These steps are shown on a sample IFTA return.
Average Fleet Miles
Per Gallon:
Step 1: You
must first compute your average fleet miles per gallon (MPG) for travel in all
jurisdictions during the tax period for each fuel type you are
reporting. The miles traveled must include every mile traveled
by every IFTA fleet vehicle using that fuel type, including off-highway miles,
miles traveled under a temporary permit for fuel taxes, and
nonrevenue (deadhead, bobtail) miles. These miles are divided by the total gallons of fuel
put into the supply tanks of these same vehicles during the period. It doesn’t matter
whether the fuel was tax-paid, or whether some of the fuel will be used to run auxiliary
equipment; it all must be included in this calculation.
Jurisdiction Tax Calculation:
*
Step 2: Report total miles
traveled within each jurisdiction's boundaries for each
fuel type. Include every mile traveled by
your fleet in the jurisdiction (e.g. on-highway, off-highway,
temporary permit, etc.).
Step 3: Report taxable miles
for each fuel type. First, determine your nontaxable miles for each jurisdiction
using your fleet summary records. In Idaho, nontaxable miles include
miles traveled under a temporary permit for fuels tax and off-highway miles. Each
jurisdiction has its own definition of nontaxable
miles. Once you have determined your nontaxable miles, subtract them from total
miles to get the taxable miles in each jurisdiction.
Step 4: Taxable gallons
of each fuel type consumed are computed for each jurisdiction. The taxable miles you determined for
each jurisdiction in step 3 are divided by the average fleet MPG you computed in step 1.
Step 5: Total the tax-paid
gallons* for each jurisdiction. These are gallons of fuel placed into the supply tanks
of your fleet vehicles that had the jurisdiction's fuel taxes included in the purchase price.
You must have receipts to support these totals.
*When motor fuels are purchased from
an Indian-owned retail outlet in Idaho, the purchase price does not include the Idaho motor
fuels tax and does not qualify as an Idaho tax-paid fuel purchase. See
Untaxed
Fuel Purchased on Idaho Indian Reservations.
Nontaxable Mileage
Fuels tax is not due when your
vehicle operates:
Nontaxable miles must be documented
in order to be claimed. For example, off-highway miles need to be indicated separately
from on-highway miles on your detailed Individual Vehicle Mileage and Fuel Report (IVMR)
and monthly and quarterly summaries. Nontaxable miles must be included in your total miles
for computing MPG, and in each jurisdiction's total miles.
Each jurisdiction may have its own
definition of taxable miles. If you operate in several jurisdictions, you should contact
each jurisdiction to get a definition of taxable miles. In Idaho, the fuels tax applies
only to fuel consumed on Idaho highways.
Surcharges
Indiana, Kentucky, Michigan, Ohio,
and Virginia charge a fee (called a surcharge) in addition to the fuel use tax.
These jurisdictions (and respective surcharge rates) are identified on the
fuel taxes rate
chart for IFTA, which is mailed to you each quarter.
To report the surcharge on your IFTA
return (Form 3150), enter a second reporting line for that jurisdiction directly below the
line where you have reported its fuel use tax. Enter the surcharge rate in the column
titled "Tax Rate." Enter the same total miles, taxable miles, and taxable
gallons as you entered on the prior line. Since the surcharge is not included in the
amount you paid for the fuel, no "surcharge" tax paid gallons may be claimed.
Enter "zero" in the column for "Tax-Paid Gallons." "Net Taxable
Gallons" will be the same as the figure for "Taxable Gallons." Multiply the
number in the "Net Taxable Gallons" column by the surcharge rate. Enter the
surcharge amount you compute in the "Tax Due/Refund" column.
Example (a MPG of 5 is used in this example)
Leased Vehicles
For a short-term lease (29 days or
less) of an IFTA-qualified
motor vehicle, the vehicle’s
mileage and fuel consumption is reported on the IFTA return of the lessor.
For a long-term lease (30 days or more), the lessor and lessee may decide which party is
responsible for including the vehicle’s mileage and fuel consumption on the IFTA
return. The lease agreement must state who is responsible for reporting.
Keep a copy of the lease agreement
in the vehicle.
Measurements
IFTA licensees based in the United
States must report fuel quantities and distance traveled in U.S. measurements. Use the
conversion table below. Round your totals to the nearest whole gallon or mile.
One
Liter |
= |
0.2642
Gallons |
One
Gallon |
= |
3.785
Liters |
One
Mile |
= |
1.6093
Kilometers |
One
Kilometer |
= |
0.62134
Miles |
Due Dates
Most IFTA license holders must file a fuels tax
return every calendar quarter. Reporting quarters and due dates are as follows:
Quarterly Filers
Reporting Quarter |
Due Date |
January
- March |
April
30 |
April
- June |
July
31 |
July
- September |
October
31 |
October
- December |
January
31 |
After one year of timely filing, if
your IFTA mileage is less than 5,000 miles per year in all IFTA jurisdictions outside of
Idaho, you may request to file annually. Send your letter of request to the Idaho State
Tax Commission, Account Registration and Maintenance Section, PO Box 36, Boise, Idaho
83722-0410. Your letter of request must be approved by all member jurisdictions in which you
travel.
Annual Filers
| Reporting
Period |
Due Date |
| January – December
|
January
31 of the following year |
The Idaho State Tax Commission will
send your IFTA tax return (Form 3150) 30 days
before each due date. If you do not receive your return, you can request it through this
Web page or by contacting the Idaho State Tax Commission by phone at 334-7834 in the Boise
area or toll-free at 1-800-972-7660, ext. 7834. You are required to file your return by
the due date. You must file each return even if you do not have taxable fuel or travel in
Idaho or in any other IFTA jurisdictions. If you have no activity, simply file a
"zero activity" IFTA return for the appropriate period.
Information regarding IFTA
jurisdictions, tax rate changes, and other administrative changes by each jurisdiction
will accompany your Form 3150.
Late Reporting
(Penalties and Interest)
The penalty for filing a return
late, failing to file a return, or underpaying taxes due is $50 or 10% of the total tax
due, whichever is greater.
The interest for late payments is
1% per month or any part of a month. Interest is calculated for each jurisdiction that
has tax due. Even if you have a net refund, interest still applies to each jurisdiction
for any underpayment of fuels use tax to that jurisdiction.
To avoid penalty for late filing,
the tax return must be postmarked no later than midnight on the last day of the month
following the close of the filing period. If a return is hand delivered, it is considered
received on the date that it is delivered to the Idaho State Tax Commission. If the due
date is on a weekend or holiday, the return is due on the next business day.
Amended Idaho IFTA
Return
If you discover that you have
incorrectly reported any information on your regular quarterly or annual IFTA return, you
may correct the errors by filing an Amended IFTA Return. To amend your
return, use a copy of your original return, Form 3150. Check the
"Amended Return" box (or write "Amended" in large
letters at the top) and enter the correct figures. Don't enter just the
net change - amended returns must show the figures as they should have
been entered on the original return.
If you didn't keep a
copy of your original return, contact us for a copy by calling 334-7834 in
the Boise area or toll-free 1-800-972-7660, ext. 7834.
You can amend any
previously filed return that is still within the three-year statute of
limitations.
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