Instructions For Form 3150 - Idaho Ifta Tax Return
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1EIN00040
FORM 3150 INSTRUCTIONS – IDAHO IFTA TAX RETURN
12-04-13
A. Every Idaho based IFTA licensee must file a tax return on
Column 11. Subtract Column 10 from Column 9 and enter net
the form furnished by the Idaho State Tax Commission. A clear
taxable gallons. If Column 10 is greater than Column 9, enter the
photocopy of the form may be used.
credit balance in brackets < >.
B. Each return must be signed and dated.
Column 12. Multiply net taxable gallons (Column 11) by the tax
rate (Column 6); enter any credit balance in brackets < >.
C. Returns are due on the last day of the month following the
end of each tax period. They must be postmarked by the due
Column 13. If your return is not postmarked by the due date,
date.
interest is due for each month the return is late (one day late in
a month makes the return late for the entire month). To calculate
D. Records required. Each item in this return must be supported
interest due for each jurisdiction, multiply the tax due times the
by documents in your records. Individual trip records to support
interest rate for the month.
miles driven; fuel purchase records to support fleet miles
per gallon, and tax paid purchases claimed; and any other
7/1/2013 - 12/31/2014, 0.0042 per month
1/1/2006 - 06/30/2013, 0.0100 per month
relevant documents such as freight bills MUST BE RETAINED
in your records. Do not mail any additional documents with
your tax return unless specifically requested by the State Tax
For example, if you owe $100 for a jurisdiction on a 2013 1 st
Commission.
Quarter return due April 30 th , and your return is postmarked 62
days late, the interest due is calculated as ($100 x 0.0100) +
E. Verify your information on the form. Draw a line through any
($100 x 0.0100) + ($100 x 0.0042) = $2.42.
errors and write in the correct information. If you have made
changes, mark the “Address change” box.
Column 14. Add tax due (Column 12) plus interest due (Column
13); enter any credit balance in brackets < >.
Line 1. IFTA license number, permit and identifying information
(preprinted on the Form 3150).
Line 15. Add total due (Column 14) from each jurisdiction.
Line 2. Licensee name and mailing address (preprinted on the
Line 16. Penalty applies if your tax return is not postmarked
Form 3150).
by the due date. The penalty is 10% of the tax due (the total
of Column 12), or $50, whichever is greater. The $50 minimum
Line 3. For each type of taxable fuel you are reporting, enter the
penalty applies even if no tax is due or your return results in a
total fleet miles (both taxable and nontaxable) in all jurisdictions
tax credit.
and total fuel consumed (fuel placed in the main supply tank
of IFTA qualified vehicles) in all jurisdictions. Divide total miles
Line 17. Normally all credits from prior periods returns are
traveled by total gallons used to calculate your average miles
refunded; therefore, no previous credits should be claimed on an
per gallon (MPG). Your MPG computations must be rounded to
original return. For amended returns, enter the amount paid on
2 decimal places. Example: 4.514 = 4.51 and 4.515 = 4.52.
the original return in brackets and any refund due on the original
return as a positive amount (no brackets).
Column 4. Using the two-letter jurisdiction abbreviation included
on the enclosed rate chart, list the jurisdictions in which you
Line 18a. Enter total due.
operated during the quarter for each fuel type. Two separate
lines are required to report travel in a jurisdiction with a
Line 18b. Enter total refund.
surcharge.
The return is not valid unless you sign and date it in the space
Column 5. Indicate the appropriate fuel type for each line of
provided. Send your return(s) and proper payment to the
reported data. (A separate jurisdiction line is required for each
address on the front of the form.
type of taxable fuel you are reporting.)
Taxes to be paid by electronic funds transfer. All payments
Column 6. Enter the tax rate for all the fuel types being reported
to the State of Idaho may be paid by electronic funds transfer.
in each jurisdiction. The rates are included on the enclosed rate
Whenever the amount due is $100,000 or greater, the law
chart.
requires that electronic funds transfer be used. You must file
your written tax return on or before the due date, indicating
Column 7. Enter the total taxable and nontaxable miles traveled
payment by Electronic Funds Transfer.
in each jurisdiction.
If you do not pay by electronic funds transfer, the total payment
Column 8. Enter the total taxable miles subject to fuels tax
for tax due must accompany your return. Make your check or
traveled in each jurisdiction for each fuel type. Check with each
money order payable to the State Tax Commission. Do not
jurisdiction in which you traveled for its definition of a taxable
staple your check to your return or send a check stub. Sign and
mile.
date the return.
Column 9. Enter taxable gallons for each jurisdiction (Column
To amend an IFTA return. This same form must be used
8 DIVIDED by average miles per gallon from Section 3 for the
when amending an IFTA return. If you did not keep a copy of
appropriate fuel type).
the original return, contact the State Tax Commission for one.
Amended returns must show the figures as they should have
Column 10. Enter the number of gallons purchased with fuels
been entered on the original return. Do not enter just the net
tax included in each jurisdiction for your IFTA fleet. (Tax-paid
change.
gallons may not be claimed when reporting the surcharge.)
This figure may, or may not, be equal to your taxable gallons
Use the same instructions for filing the amended return as you
in Column 9. Tax-paid gallons entered here for all jurisdictions
use for filing an original return.
cannot be greater than the ‘total fuel used in all jurisdictions’ as
reported in Section 3. KEEP YOUR INVOICES.
Mail return to: Idaho State Tax Commission, PO Box 76, Boise ID 83707-0076
CONTACT US
IDAHO STATE TAX COMMISSION OFFICES
In the Boise Area: 334-7660
800 Park Blvd., Plaza IV
440 Falls Ave.
or
Boise, Idaho 83712
Twin Falls, Idaho 83301
Toll Free: (800) 972-7660
1910 Northwest Blvd., Suite 100
611 Wilson Ave., Suite 5
Hearing Impaired (TDD)
Coeur d’Alene, Idaho 83814
Pocatello, Idaho 83201
(800) 377-3529
1118 F St.
150 Shoup Ave., Suite 16
Lewiston, Idaho 83501
Idaho Falls, Idaho 83402
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