How to use the IFTA Form

HOW TO USE THE IFTA FORM BASIC INFORMATION Entering IFTA Identification Number: KY is already entered. The IFTA Identification number is your social security number or Federal ID number followed by your fleet number. Fleet number is usually 01. Example: (KY12345678901) At the bottom of your screen you will see sheet tabs labled; IFTA-100-MN, Diesel, Diesel-Continuation, Motor_Fuel_Gasoline, etc. Single click on these tabs to move from one page or fuel type to another. Fuel types must be entered separately. On IFTA-101 forms, columns A through D must be entered first. Only enter information in cells that are blank or have blue text. DO NOT enter amounts in columns that are X'd out. Make no entries on surcharge lines. The red dots you will see on the screen are called note cells. The note cell contains information to help you complete information in that cell or section. You view this note cell by selecting the cell with your mouse pointer. If you do not see the red dots, you will need to go into your Tools/Options menu and turn on 'Note Indicator'. If you are using the number pad to enter numbers, be sure the number lock is on. If number lock is not on, the 2,4,6, and 8 key will act like arrow keys. There is also a custom menu at the top. Use these items to view and or print. Error messages will appear at the bottom of the screen if any information is left blank or does not balance. You can also check the accuracy of your report by looking at the ERROR report. It will tell you if any information has been possibly left off or if the form is not balanced. If certain functions seem to be "disabled" you may have made an entry in a cell and did not hit ENTER. As a result the cell is still "active". Hit ENTER and try again. USING EXCEL 1. Entering Data--- The best way to move around in this spreadsheet is using the tab key. The tab key will skip all protected cells and take you to your next allowable cell. Enter the data by typing whatever is needed and pressing either ENTER on the keyboard or clicking the CHECK button on the screen. 2. Editing Data--- To edit the data in a particular cell, position the pointer over the text on the edit line and click the left mouse button. You can click the left mouse button again or select the F2 edit key. The edit line is the row directly below the tool bar. Now you can edit the text of the cell. When you click either the CHECK button or press ENTER on the keyboard. 3. Correct a mistake--- Should you make an entry or delete an item you did not intend to do, simply stop immediately, select Edit on the menu bar and then Undo. Printing--You can print using the print macros already setup with the IFTA Tax Form by clicking on the PRINT REPORT button on IFTA-101, or by using the drop down menu at the top. If you have difficulty printing, possibly a "Run-time error", try these steps first. Check your paper tray and/or selection. It could also be a memory error. Try lowering your print settings as low as they will go. finish, 4. 3. Correct a mistake--- Should you make an entry or delete an item you did not intend to do, simply stop immediately, select Edit on the menu bar and then Undo. Printing--You can print using the print macros already setup with the IFTA Tax Form by clicking on the PRINT REPORT button on IFTA-101, or by using the drop down menu at the top. If you have difficulty printing, possibly a "Run-time error", try these steps first. Check your paper tray and/or selection. It could also be a memory error. Try lowering your print settings as low as they will go. 4. mber or Federal ID Y12345678901) , Diesel-Continuation, fuel type to another. D must be entered first. ge lines. ains information to help ing the cell with your /Options menu and turn If number lock is not ank or does not OR report. It will tell you nd did not hit ENTER. ng the tab key. t allowable cell. ENTER on the over the text on eft mouse button finish, you d not intend to en Undo. the IFTA Tax by using the , try these steps memory error. d not intend to en Undo. the IFTA Tax by using the , try these steps memory error. GENERAL INFORMATION Who Must File – Anyone holding a license under the International Fuel Tax Agreement (IFTA) is required to file, on a quarterly basis Form IFTA-100, IFTA Quarterly Fuel Use Tax Schedule for each fuel type. Form IFTA-100 summarizes the amount of tax due or the amount to be credited for the various fuel types computed on each Form IFTA-101 and is used to determine the total amount due/credit, including any appropriate penalty and interest. INSTRUCTIONS Please enter your IFTA number, name and address on your report. No Operation – Mark X in this box if you did not operate a qualified motor vehicle(s) in any jurisdiction including your base jurisdiction during the quarter. Sign this report and mail to the address indicated on the report. Cancel License – Mark X in this box if you are filing a final report and requesting your license be canceled. Complete this report for your operations during the quarter and return your IFTA license and any unused decals to the address on your license. Destroy any used decals. Amended Report – Mark X in this box if this report corrects a previous report. Indicate the quarter and year of the report you are correcting. The amended report should show the correct figures for that quarter – not the difference. An explanation of the changes must accompany the amended report. Line Instructions Lines 1 through 6, 8 and 10 will be computed automatically by the computer. Line 9 – Enter credit amount on this line as a positive. Line 11 – By default, the computer will enter the credit amount on line 10. If you do not wish a refund, enter 0 on this line. If you do not request a refund of the total credit, the credit balance will be available for your next quarterly report. Caution: Credit balances can not be carried forward for more than eight quarters (two years) from the quarter earned. Signature – The report must be signed and dated by the owner (if an individual business), a partner (if a partnership or a limited liability partnership), a member (if a limited liability company), or (if a corporation) by the president, treasurer, chief accounting officer, or any other person specifically authorized to act on behalf of a corporation. The fact that an individual’s name is signed on the certification shall be prima facie evidence that the individual is authorized to sign and certify the report on behalf of the business. Additionally, if anyone other than an employee, owner, partner, officer or member of the business is paid to prepare the report he or she is required to sign and date the report and provide his or her EIN/social security number, mailing address and telephone number. MAILING INSTRUCTIONS 1. 2. 3. Attach a check or money order payable to KENTUCKY STATE TREASURER. Include on your check or money order your identification number, Form IFTA-100 and the period covered by this return. Mail to the address below. DIVISION OF MOTOR CARRIERS PO BOX 22105 ALBANY NY 12201-2105 4. If you are filing late OR AMENDED returns, please mail to the address below. TRANSPORTATION CABINET DIVISION OF MOTOR CARRIERS 200 MERO STREET PO BOX 2007 FRANKFORT KY 40602 DIVISION OF MOTOR CARRIERS PO BOX 22105 ALBANY NY 12201-2105 4. If you are filing late OR AMENDED returns, please mail to the address below. TRANSPORTATION CABINET DIVISION OF MOTOR CARRIERS 200 MERO STREET PO BOX 2007 FRANKFORT KY 40602 ement (IFTA) is required to file, on fuel type. or the various fuel types computed uding any appropriate penalty and (s) in any jurisdiction including indicated on the report. your license be canceled. cense and any unused decals to dicate the quarter and year of the r that quarter – not the difference. do not wish a refund, enter 0 on e available for your next quarterly uarters (two years) from the usiness), a partner (if a partnership orporation) by the president, ct on behalf of a corporation. The dence that the individual is of the business is paid to prepare EIN/social security number, . 100 and the period covered by this w. w. Instructions for Form IFTA-101 IFTA Quarterly Fuel use Tax Schedule A separate Form IFTA-101 must be used for each fuel type. If you used fuel type(s) other than the type(s) available in this form you must obtain a blank schedule by calling (502) 564-4150. Jurisdictions that have a surcharge are listed twice on Form IFTA101 (column F). If you enter any jurisdiction(s) with a surcharge, the computer will automatically add a surcharge line and the amounts for you. Do not enter amounts in columns that are X’d out. Make no entries on surcharge lines. (A) Total IFTA Miles – Enter the total miles traveled in IFTA jurisdictions by all qualified motor vehicles in your fleet using the fuel type indicated on each form/schedule (total from column H). Report all miles traveled whether the miles are taxable or nontaxable. The computer will round mileage to the nearest whole mile (e.g., 1234.5 = 1235). (B) Total NON-IFTA Miles – Enter the total miles traveled in nonIFTA jurisdictions by all qualified motor vehicles in your fleet using the fuel type indicated on each form/schedule. Report all miles traveled whether the miles are taxable or nontaxable. The computer will round mileage to the nearest whole mile (e.g., 1234.5 = 1235). NON-IFTA Jurisdictions: Alaska - AK, Dist. of Columbia - DC, Mexico - MX, Yukon Territory - YT, and Northwest Territory - NW. (C) Total Miles – This field is automatically calculated by the computer. (D) Total Gallons – Enter the total gallons of fuel placed in the propulsion tank in both IFTA and non-IFTA jurisdictions for all qualified motor vehicles in your fleet using the fuel type indicated. The computer will round gallons to the nearest whole gallon (e.g., 123.4 = 123). (E) Average Fleet MPG – This field is automatically calculated by the computer. Column F – Enter all IFTA jurisdictions you have operated in during that quarter. Enter the states abbreviation. The states name will appear to the side if entered correctly. There is a View State Abbreviations button at the top of the column for a listing of all jurisdictions and their abbreviations. Column G – The rate code will automatically appear in this column if column F has been entered correctly. Column H – Enter the total miles traveled (taxable and nontaxable) in each IFTA jurisdiction for this fuel type only. Make no entry on surcharge line for this column. The computer will round mileage to the nearest whole mile (e.g. , 1234.5 = 1235). Column I – By default the computer will place the amount in column H in column I. If different, enter the actual IFTA taxable miles for each IFTA jurisdiction. Do not include fuel use trip permit miles. Make no entry on surcharge line for this column. The computer will round mileage to the nearest whole mile (e.g., 1234.5 = 1235). Column J – The computer automatically puts this amount in from item (E) above. Column K – This column is automatically calculated by the computer. This amount is figured by dividing the amount in colum I by the amount in column J to determine the total taxable gallons of fuel consumed in each IFTA jurisdiction. For surcharge taxable gallons, the computer automatically places the amount from the above line. Column L – Enter the total tax-paid gallons of fuel purchased and placed in the propulsion tank of a qualified motor vehicle in each IFTA jurisdiction. Keep your records for each purchase claimed. When using bulk storage, report only tax-paid gallons removed fo use in your qualified motor vehicles. Fuel remaining in storage cannot be claimed until it is used. Make no entry on surcharge lin The computer will round gallons to the nearest whole gallon (e.g., 123.4 = 123). Column M – This column is computed by the computer. Amount in column L are subtracted from column K. Make no entry on surcharge line for the column. Column N – The tax rate will automatically appear in this column column F has been entered correctly. Column O – This column is automatically computed by the computer. This amount is calculated by multiplying the amount in column M by the tax rate for that jurisdiction in column N to determine the tax or credit. Credit amounts will be displayed in brackets. Where a surcharge is applicable, amounts will be calculated by multiplying the gallons in column K by the surcharge tax rate in column N. Column P – If you file late, the computer will calculate interest on any tax due for each jurisdiction for each fuel type indicated on each form/schedule. Interest is computed on tax due from the du date of the report until the date payment is received. Interest is computed at 1% per month or part of a month, to a maximum of 12% per year. Reports must be postmarked no later than the las day of the month following the end of the quarter to be timely. Column Q – This column is automatically computed by the computer. This amount is calculated by adding the amounts in column O and column P. Credit amounts will be displayed in brackets. Subtotals – Automatically computed by the computer. Total – Automatically computed by the computer. Totals are automatically carried over to the appropriate line on IFTA-100. Jurisdictions with surcharge: Indiana, Kentucky, Michigan, Ohio, Vermont and Virginia. http://www.iftach.org/ Make a copy of this report for your records. in each IFTA jurisdiction for this fuel type only. Make no entry on surcharge line for this column. The computer will round mileage to the nearest whole mile (e.g. , 1234.5 = 1235). Column I – By default the computer will place the amount in column H in column I. If different, enter the actual IFTA taxable miles for each IFTA jurisdiction. Do not include fuel use trip permit miles. Make no entry on surcharge line for this column. The computer will round mileage to the nearest whole mile (e.g., 1234.5 = 1235). Total – Automatically computed by the computer. Totals are automatically carried over to the appropriate line on IFTA-100. Jurisdictions with surcharge: Indiana, Kentucky, Michigan, Ohio, Vermont and Virginia. http://www.iftach.org/ Make a copy of this report for your records. e er automatically puts this amount in from is automatically calculated by the s figured by dividing the amount in column n J to determine the total taxable gallons IFTA jurisdiction. For surcharge taxable omatically places the amount from the al tax-paid gallons of fuel purchased and ank of a qualified motor vehicle in each our records for each purchase claimed. report only tax-paid gallons removed for or vehicles. Fuel remaining in storage is used. Make no entry on surcharge line. d gallons to the nearest whole gallon n is computed by the computer. Amounts ed from column K. Make no entry on umn. will automatically appear in this column if ed correctly. n is automatically computed by the s calculated by multiplying the amount in for that jurisdiction in column N to it. Credit amounts will be displayed in arge is applicable, amounts will be the gallons in column K by the surcharge e, the computer will calculate interest on diction for each fuel type indicated on erest is computed on tax due from the due e date payment is received. Interest is th or part of a month, to a maximum of must be postmarked no later than the last g the end of the quarter to be timely. n is automatically computed by the s calculated by adding the amounts in Credit amounts will be displayed in y computed by the computer. mputed by the computer. Totals are r to the appropriate line on IFTA-100. mputed by the computer. Totals are r to the appropriate line on IFTA-100.