Form Ifta-100-Mn - Ifta Quarterly Fuel Use Tax Return Page 5
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22IFTA-101-I-MN
Instructions for Form IFTA-101-MN
IFTA Quarterly Fuel Use Tax Schedule
A separate Form IFTA-101-MN must be used for each fuel type.
Column K - Divide the amount in column I by the amount in
Refer to Form IFTA-105, Final Fuel Use Tax Rate and Rate Code
column J to determine the total taxable gallons of fuel consumed
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Table 1, when completing schedules for Diesel, Motor Fuel
in each IFTA jurisdiction. For surcharge taxable gallons, enter
Gasoline, Ethanol, Propane and CNG. For all other fuel types
the taxable gallons from the same jurisdiction's fuel use tax line,
refer to the IFTA-105, Final Fuel Use Tax Rate and Rate Code
Column K. Round gallons to the nearest whole gallon
Table 2. Check the appropriate box for the fuel type you are
(e.g., 123.4 = 123.).
reporting. When reporting a fuel other than those listed, check
Column L - Enter the total tax-paid gallons of fuel purchased and
the box next to the blank line and enter in the Fuel Type Code
placed in the propulsion tank of a qualified motor vehicle in each
and Fuel Type as shown on the back of these instructions.
IFTA jurisdiction. (Enter "0" in column L if this line represents a
surcharge, since a surcharge cannot be prepaid.) Keep your
Enter the quarter ending date of the period covered by this
receipts for each purchase claimed. When using bulk storage,
return.
report only tax-paid gallons removed for use in your qualified
motor vehicles. Fuel remaining in storage cannot be claimed
Enter your licensee IFTA identification number. This is your
until it is used.
federal employer identification number, social security number
Round gallons to the nearest whole gallon (e.g., 123.4 = 123).
or other jurisdiction assigned identification number as it appears
on your IFTA license.
Column M - Subtract the amounts in column L from column
K for each jurisdiction. Enter '0' on a surcharge line.
Enter your legal name as it appears on your IFTA License.
-
If column K is greater than column L, enter the
(A) Total IFTA Miles - Enter the total miles traveled in IFTA
taxable gallons.
jurisdictions by all qualified motor vehicles in your fleet using
the fuel type indicated on each form/schedule (total from column
-
If column L is greater than column K, enter the
H). Report all miles traveled whether the miles are taxable or
credit gallons. Use brackets to indicate credit
nontaxable. Round mileage to the nearest whole miles
gallons.
(e.g., 1234.5 = 1235).
Column N - Enter the rate for the appropriate fuel type from
(B) Total NON-IFTA Miles - Enter the total miles traveled in
Form IFTA-105 or IFTA-105.1 for the quarter you are
non-IFTA jurisdictions by all qualified motor vehicles in your
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preparing. Where a surcharge is applicable, enter the
fleet using the fuel type indicated on each form/schedule. Report
appropriate surcharge rate from Form IFTA-105 or
all miles traveled whether the miles are taxable or nontaxable.
IFTA-105.1 for the quarter you are preparing.
Round mileage to the nearest whole mile (e.g., 1234.5 = 1235).
Column O - Multiply the amount in column M by the tax rate
(C) Total Miles - Add the amount in item (A) and the amount in
for that jurisdiction in column N to determine the tax or
item (B) to determine total miles traveled by all qualified motor
credit. Enter any credit amount in brackets. Where a
vehicles in your fleet.
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surcharge is applicable, multiply the amount in Column K
(D) Total Gallons - Enter the total gallons of fuel placed in the
by the surcharge rate for that jurisdiction in Column N.
propulsion tank in both IFTA and non-IFTA jurisdictions for all
Column P - If you file late, compute interest on any tax due
qualified motor vehicles in your fleet using the fuel type
for each jurisdiction for each fuel type indicated on each
indicated. Round gallons to the nearest whole gallon
form/schedule. Interest is computed on tax due from the due
(e.g., 123.4 = 123).
date of the return until the date payment is received. Interest
(E) Average Fleet MPG - Divide item (C) by item (D). Round to
is computed at 1% per month or part of a month, to a
2 decimal places (e.g., 4.567 = 4.57).
maximum of 12% per year. Returns must be postmarked no
later than the last day of the month following the end of the
Column F - Enter the name of each IFTA jurisdiction that you
quarter to be timely.
operated in during the period. Enter the jurisdiction's name on
two(2) consecutive lines if the traveled jurisdiction administers
Column Q - For each jurisdiction add the amounts in column
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a surcharge in addition to their regular fuel tax. Enter the
O and column P, and enter the total dollar amount due or
jurisdiction's two letter abbreviation from Form IFTA-105 or
credit amount. Enter any credit amount in brackets.
IFTA-105.1 for the quarter you are preparing.
Subtotals - Add the amounts in columns H, O, P and Q on the
Column G - Enter the rate code of the appropriate fuel type for
front of the schedule and enter on the Subtotals line in the
each IFTA jurisdiction from Form IFTA-105 or IFTA-105.1 for the
appropriate columns. Add the amounts in columns H, O, P
quarter you are preparing.
and Q on the back of the schedule and enter in the applicable
columns on the Subtotals line below. Enter these amounts in
Column H - Enter the total miles traveled (taxable and
the applicable columns on the front of the schedule on the
nontaxable) in each IFTA jurisdiction for this fuel type only. Enter
Subtotals from back line.
'0' on a surcharge line. Round mileage to the nearest whole
miles (e.g., 1234.5 = 1235).
Totals - Add the Subtotals and the Subtotals from back to
determine the Totals. The total in column Q is the difference
Column I - Enter the IFTA taxable miles for each IFTA
of all credits and taxes due for all jurisdictions. Transfer the
jurisdiction. Do not include fuel use trip permit miles. Enter '0'
Totals from Column Q for each fuel type reported to the
on a surcharge line. Round mileage to the nearest whole miles
corresponding line of Form IFTA-100-MN. For all other fuel
(e.g., 1234.5 = 1235).
types, add the Subtotals and the Subtotals from back, and
transfer the Total from column Q for each of these fuel types
Column J - Enter your average fleet miles per gallon (mpg) from
to the corresponding line in column S of the worksheet on
item (E) above. Enter '0' on a surcharge line.
the back of these instructions.
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Jurisdictions with surcharge: Indiana, Kentucky and Virginia.
IFTA-101-I-MN (4/06)
Make a copy of this return for your records.
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