Iowa Fuel Tax Return Form - Iowa Department Of Revenue (Page 2 of 2) in pdf

INSTRUCTIONS FOR IOWA FUEL TAX RETURN

81-011 (7/19/06) (81-010b)

Who must file...

LINE BY LINE INSTRUCTIONS

All License Types

Line 8: Subtract line 7 from line 5.

All suppliers, restrictive suppliers, blenders and

Diesel Fuel Only

Line 9: Gasoline tax rates:

importers are required to complete and file this return

Line 1: Include diesel fuels suitable for the generation of

7-1-02 through 6-30-03: $.201

with the Department.

power for propulsion of motor vehicles or turbine-

7-1-03 through 6-30-04: $.203

powered aircraft, whether dyed or undyed.

Return is due...

7-1-04 through 6-30-05: $.205

Line 2: Enter the total gross gallons of DYED diesel fuel

For suppliers, restrictive suppliers and blenders the

7-1-05 through 6-30-06: $.207

only.

return plus supporting schedules are due on or before

7-1-06 through 6-30-07: $.210

All Types of Fuel

Line 10: Compute the tax due per fuel type by multiplying

the last day of the month following the month covered

Line 3: Suppliers and blenders: Enter the total invoiced

line 8 by line 9.

by this return.

gross gallons of fuel withdrawn with origin or

Line 11: Add columns A, B, C, D, E, F and G on line 10

For importers, the return is due on or before the last

destination in Iowa in the appropriate columns.

and enter here.

day of the month for fuel imported in the first 15 days

Importers and restrictive suppliers: Enter the

Suppliers and Blenders

of the month and by the 15th day of the following

total gross gallons of fuel brought into Iowa tax

Line 12: Enter the qualified credit.

month for fuel imported after the 15th day of the

free.

Suppliers: Credit for the amount of tax that was not

previous month.

COLUMN G: Include all undyed diesel fuel, kerosene

recovered from an eligible purchaser. To qualify

methanol, soy oil, cooking oil and all combustible

Mail your return to...

for the credit, the supplier must notify the

gases and liquids suitable for the generation of

Department in writing of the uncollectible account

Iowa Department of Revenue

power for propulsion of motor vehicles.

no later than 10 calendar days after the due date

P.O. Box 1792

Suppliers and Blenders Only

for payment of the tax.

Des Moines, IA 50306-1792

Line 4: Enter by fuel type the total gross gallons exported.

Blenders: Credit for tax paid on gasoline used to blend into

Assistance and forms...

gasohol which sales are included in line 3B.

Schedule 81-015 must be included for the return

Complete Schedule 81-015 and 81-018.

Information, forms and assistance are available by

to be considered complete. This amount will be

zero for restrictive suppliers and importers. In

Line 13. Compute the total fuel tax due by subtracting line

calling:

12 from line 11.

column G, enter exported undyed special fuels

(515) 281-6447

Line 14: Penalty

only.

or (515) 242-6033

Add 10% to the tax due if you do not file the

or write to:

All License Types

return on time and do not have 90% of the correct

Compliance Division, Fuel Tax Unit

Line 5: Subtract line 4 from line 3.

amount of tax paid by the due date.

Iowa Department of Revenue

Supplier Only

Add 5% of the tax due if you do not pay at least

P.O. Box 10456

Line 6: Distribution allowance. Motor fuel allowance is

90% of the correct amount of tax by the due date.

Des Moines, IA 50306-0456

1.6%. Special fuel allowance is 0.7%.

If more than one penalty applies, the 10%

Line 7: Compute the distribution allowance by multiplying

Address change or cancellation...

penalty is the only one charged.

line 5 by line 6 for each column. The distributor

Line 15: Interest. Compute interest on the tax due on line

Check the box if you are changing the name or address.

purchasing the fuel from the supplier is entitled to

13. Interest accrues on the unpaid tax from the due

Cross out the prior information and print the new name/

1.2% of the motor fuel distribution allowance. The

date of the return. Interest can never be waived.

address beside it.

distributor or dealer purchasing fuel from a

Interest rates can be found at

Note: If you have a new Federal ID number, you will

supplier is entitled to 0.35% of the undyed special

Line 16: Compute the total amount due by adding lines 13,

need to re-apply for a new license.

fuel distribution allowance. The distribution

14, and 15. Method of payment is electronic funds

If you are going out of business, please send notification

allowance does not apply to fuel exported.

transfer. EFT filers need to follow the instructions

under separate cover. You may also call the telephone

in our Electronic Funds Transfer booklet.

numbers listed above.

Line 17: Enter the amount of the EFT payment(s) made for

this tax period.

Amended return...

Line 18: Balance. If greater than zero, please remit payment

Check the box if you are amending a previously-filed

electronically. (If all EFT payments were properly

return. Attach all corrected schedules. Show all figures,

made, the amount on this line should be zero.)

including the ones you are not correcting.

Iowa Fuel Tax Return Form - Iowa Department Of Revenue Page 2

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