COMPLETING AN IFTA TAX RETURN Revised 12/12. 2 OVERVIEW Completing the IFTA Return Appropriate rounding on the IFTA Return Surcharge Jurisdictions and

COMPLETING AN IFTA TAX

RETURN

Revised 12/12

2

OVERVIEW

Completing the IFTA Return

Appropriate rounding on the IFTA Return

Surcharge Jurisdictions and how to calculate surcharge

Penalties and Interest

Important Reminders

Taxpayer Assistance

3

BEFORE YOU START

Records of all miles traveled in each jurisdiction

Fuel receipts for all jurisdictions traveled

IFTA Tax Return (Gas-1276 IFTA)

IFTA Return Instructions (Gas-1276 IFTA-I)

Fuel Tax Rate Sheet for the appropriate quarter (Gas-1278)

4

Name and Address:

If your return has a pre-addressed label, verify that all information on the label is correct. Make any changes necessary on the form. If you do not have a pre-addressed label be sure to include the company name, mailing address, city, state, and zip code.

IFTA FILING INSTRUCTIONS – PAGE 1

100000000 12/31/12

Legal name as shown on IFTA LicenseMailing AddressCity State ZIP

NCDOR ID

5

Account Number:

If your account number is not included on a pre-addressed mailing label, enter the account number in the space provided. Your account number will be your NCDOR ID, which is assigned to you by the Excise Tax Division.


100000000 12/31/12


1 0 0 0 0 0 0 0 0

NCDOR ID

6

Account Number:

If your account number has changed, please note the change in the space “Account Number” and attach an explanation for the change. Do not draw a line through the account number printed on the label.


100000000 12/31/12


1 0 0 0 0 0 0 0 0

NCDOR ID

7

Return Period:

Fill in the applicable circle for the quarter that represents the period being filed.

Enter the 4-digit number that represents the year of the filing period.


100000000 12/31/12


1 0 0 0 0 0 0 0 0

2 0 1 2

State Number

8

No Operations:

If you did not have any operations in any jurisdictions during the reporting period, place an “X” in the box on Line 1. A return must be filed even if you do not operate in any jurisdiction during the period.


100000000 12/31/12


1 0 0 0 0 0 0 0 0

X

2 0 1 2

State Number

9

Amended Return:

If you are amending a previously filed return, indicate the period to be amended. Also, mark the return as “AMENDED” at the top of the return.


NC890000000IF


8 9 0 0 0 0 0 0

X

2 0 0 8

3/31/09

5/31/09

AMENDED

State Number

10

TOTAL MILES ALL JURISDICTIONS:

Beside each applicable fuel type, enter the total miles traveled by all qualified vehicles using that fuel type.

TOTAL FUEL ALL JURISDICTIONS:

Beside the appropriate fuel type line, enter the total gallons of fuel purchased for each applicable fuel type.

Schedule A


DI ET

GA MT

GH E8

LP M8

LN A5

CN CNOther

A55

M85

E85

Methanol

Ethanol

Total Miles All Jurisdictions

Total Fuel All Jurisdictions

Average Miles Per Gallon (0.00)

855 4.05


3466


Diesel

Gasoline

Gasohol

Fuel Type

CNG


Propane

Liquid Natural Gas

Fuel Type

11

TOTAL MILES AND FUEL ALL JURISDICTIONS:

If all of your operations are within the State of North Carolina, and your vehicles display IFTA decals, you must report all miles and fuel on the tax return. You may not file a “No Operations” return due to not traveling outside of North Carolina.

Schedule A


DI ET

GA MT

GH E8

LP M8

LN A5

CN CNOther

A55

M85

E85

Methanol

Ethanol




855 4.05


3466


Diesel

Gasoline

Gasohol

Fuel Type

CNG


Propane

Liquid Natural Gas

Fuel Type

12

AVERAGE MILES PER GALLON:

Divide the total miles for each fuel type by the total gallons of fuel purchased for that fuel type.

Enter the average miles per gallon. Round the MPG to 2 decimal places – Example: (0.00)

(TOTAL MILES / TOTAL GALLONS = MPG)

Schedule A


DI ET

GA MT

GH E8

LP M8

LN A5

CN CNOther

A55

M85

E85

Methanol

Ethanol

855 4.05


3466


CNG


Propane

Liquid Natural Gas

Diesel

Gasoline

Gasohol

Fuel TypeFuel TypeTotal Miles

All JurisdictionsTotal Fuel

All JurisdictionsAverage Miles

Per Gallon (0.00)

13

(A) (G) (I) (J)

FL

GA

NC

SC

TN

VA

VA SC

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types

Total Member Jurisdiction

Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons

(col C divided by calculated

MPG in Sch. A)

Taxpaid Gallons Service Stations

Purchases and/or Bulk Withdrawals

Net Taxable or (Credit) Gallons

(col D-E) Tax RateTax or (Credit)

(col F x G) Interest

Total or (Credit) Due

(col H +I)

SubTotals Page 2

IFTA MEMBER JURISDICTION:

List all member jurisdictions, in alphabetical order, for which you operated during the period. If a state has a Surcharge, the state is listed twice. See the jurisdiction of Virginia in this example.

Schedule B

IFTA FILING INSTRUCTIONS – PAGES 2-4

14

(A) (G) (I) (J)

FL DI

GA DI

NC DI

SC DI

TN DI

VA DI

VA SC DI

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772

234

1598

132

398

332

0

SubTotals Page 2 3466

SURCHARGES:

Jurisdictions having a surcharge are listed twice on the IFTA Tax Rate Sheet and are noted “SurChg”. These jurisdictions should be listed on the return in the order they appear on the tax rate sheet. The following jurisdictions have a surcharge: Indiana, Kentucky, and Virginia.

Schedule B


15

(A) (G) (I) (J)

FL DI

GA DI

NC DI

SC DI

TN DI

VA DI

VA SC DI

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

SubTotals Page 2

FUEL TYPES:

Indicate the fuel types for each jurisdiction listed. If more than one fuel type is used in any jurisdiction, a separate line must be used for each fuel type.

Schedule B

IFTA FILING INSTRUCTIONS - PAGES 2-4

16

(A) (G) (I) (J)

FL DI

GA DI

NC DI

SC DI

TN DI

VA DI

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772

234

1598

132

398

332


TOTAL MEMBER JURISDICTION MILES:

Enter the total miles traveled for each jurisdiction, for each fuel type. You must include taxable and non-taxable miles.

Schedule B


17

(A) (G) (I) (J)

FL DI

GA DI

NC DI

SC DI

TN DI

VA DI

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772

234

1598

132

398

332


TOTAL MEMBER JURISDICTION MILES:

Schedule B, Column B should equal Schedule A, Total Miles All Jurisdictions unless you have operations in non-IFTA jurisdictions that are not shown on the return, i.e. mileage in Washington, D.C.

Schedule B


DI




Diesel 3466

Schedule A

Fuel Type

855 4.05

18

(A) (G) (I) (J)

FL DI

GA DI

NC DI

SC DI

TN DI

VA DI

VA SC DI

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772

234

1598

132

398

332

0


SURCHARGES:

A surcharge is a separate tax in addition to the fuel tax. The surcharge is based on taxable gallons. Enter –0– on the Surcharge row for Total Member Jurisdiction Miles.

Schedule B


19

TAXABLE MILES:

Enter the total taxable miles traveled for each jurisdiction by fuel type. Miles traveled in all IFTA jurisdictions while operating under an IFTA Temporary Permit are taxable. Enter –0– on the surcharge row for Taxable Miles.

Schedule B


(A) (G) (I) (J)

FL DI

GA DI

NC DI

SC DI

TN DI

VA DI

VA SC DI

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772 772

234 234

1598 1598

132 132

398 398

332 332

0 0

SubTotals Page 2 3466 3466

20

EXEMPT MILES:

Some jurisdictions allow exempt miles. If exempt miles are claimed, provide an explanation for each exemption taken on the return.

Schedule B


(A) (G) (I) (J)

FL DI

GA DI

NC DI

SC DI

TN DI

VA DI

VA SC DI

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772 772

234 234

1598 1598

132 132

398 398

332 332

0 0


21

(A) (G) (I) (J)

FL DI

GA DI

NC DI

SC DI

TN DI

VA DI

VA SC DI

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772 772

234 234

1598 1598

132 132

398 398

332 332

0 0


EXEMPT MILES:

It is your responsibility to contact jurisdictions, individually, to determine exempt miles. It is also your responsibility to maintain records of exemptions for future review.

Schedule B


22

(A) (G) (I) (J)

FL DI

GA DI

NC DI

SC DI

TN DI

VA DI

VA SC DI

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772 772 191

234 234 58

1598 1598 395

98

132 132 33

398 398

332 332 82

0 0 82

SubTotals Page 2 3466 3466 857

TAXABLE GALLONS:

Enter the total taxable gallons of fuel consumed for each jurisdiction and fuel type.

Schedule B


23

(A) (G) (I) (J)

FL DI

GA DI

NC DI

SC DI

TN DI

VA DI

VA SC DI

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772 772 191

234 234 58

1598 1598 395

98

132 132 33

398 398

332 332 82

0 0 82

SubTotals Page 2 3466 3466 857

TAXABLE GALLONS:

To determine this figure, divide Taxable Miles (Column C) by the average MPG calculated for that fuel type in Schedule A. (772 / 4.05 = 191)

For jurisdictions with surcharge, the Taxable Gallons should be the same for both lines.

Schedule B


DI




Diesel 3466 855 4.05Fuel Type

Schedule A

24

(A) (G) (I) (J)

FL DI

GA DI

NC DI

SC DI

TN DI

VA DI

VA SC DI

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772 772 191 110

234 234 58 130

1598 1598 395 399

98 89

132 132 33 0

398 398

332 332 82 127

0 0 82 0

855SubTotals Page 2 3466 3466 857

TAX-PAID GALLONS:

Enter the gallons of tax-paid fuel purchased for each fuel type. Include fuel purchased at the retail pump and withdrawals from bulk storage. Enter –0– on the surcharge row for Tax-paid Gallons. Do not include NON-TAX-PAID purchases.

Schedule B


25

(A) (G) (I) (J)

FL DI

GA DI

NC DI

SC DI

TN DI

VA DI

VA SC DI

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772 772 191 110

234 234 58 130

1598 1598 395 399

98 89

132 132 33 0

398 398

332 332 82 127

0 0 82 0

855SubTotals Page 2 3466 3466 857

TAX-PAID GALLONS:

If a jurisdiction has a surcharge, the surcharge amount is owed on all the gallons you consume in that jurisdiction. Surcharge is always a tax due. You do not receive a credit for surcharge on Tax-paid Gallons.

Schedule B


26

(A) (G) (I) (J)

FL DI

GA DI

NC DI

SC DI

TN DI

VA DI

VA SC DI

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772 772 191 110

234 234 58 130

1598 1598 395 399

98 89

132 132 33 0

398 398

332 332 82 127

0 0 82 0

855SubTotals Page 2 3466 3466 857

TAX-PAID GALLONS:

Include fuel purchased while operating under a North Carolina IFTA Temporary Permit or North Carolina Temporary Trip Permit. For fuel purchased while operating under another jurisdiction’s temporary permit, contact that jurisdiction for reporting requirements.

Schedule B


27

(A) (G) (I) (J)

FL DI

GA DI

NC DI

SC DI

TN DI

VA DI

VA SC DI

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772 772 191 110 81

234 234 58 130

1598 1598 395 399

98 89

-72

-4

9

132 132 33 0 33

398 398

332 332 82 127

0 0 82 0

-45

82

855 2SubTotals Page 2 3466 3466 857

NET TAXABLE OR (CREDIT) GALLONS:

Net taxable or (Credit) gallons represent the difference between taxable gallons and Tax-paid Gallons. To calculate this figure, subtract Column E from Column D. ( 191 – 110 = 81)

Schedule B


28

(A) (G) (I) (J)

FL DI

GA DI

NC DI

SC DI

TN DI

VA DI

VA SC DI

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772 772 191 110 81

234 234 58 130

1598 1598 395 399

98 89

-72

-4

9

132 132 33 0 33

398 398

332 332 82 127

0 0 82 0

-45

82

855 2SubTotals Page 2 3466 3466 857


If Column D is greater than Column E, you will owe additional tax. If Column D is less than Column E, you are due a credit. Identify this credit with a minus sign ( - ) or brackets.

Schedule B


29

(A) (G) (I) (J)

FL DI

GA DI

NC DI

SC DI

TN DI

VA DI

VA SC DI

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772 772 191 110 81

234 234 58 130

1598 1598 395 399

98 89

-72

-4

9

132 132 33 0 33

398 398

332 332 82 127

0 0 82 0

-45

82

855 2SubTotals Page 2 3466 3466 857


If a jurisdiction has a surcharge, the surcharge amount will be the same figure as entered on the surcharge line from Column D.

Schedule B


30

(A) (G) (I) (J)

FL DI 0.2937

GA DI 0.1297

NC DI 0.266

SC DI 0.16

TN DI 0.17

VA DI 0.16

VA SC DI 0.035

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772 772 191 110 81

234 234 58 130

1598 1598 395 399

98 89

-72

-4

9

132 132 33 0 33

398 398

332 332 82 127

0 0 82 0

-45

82

855 2SubTotals Page 2 3466 3466 857

TAX RATE:

For each jurisdiction listed on your return, enter the tax rate indicated on the tax rate sheet (Gas-1278) for each applicable fuel type and surcharge. The tax rate sheet changes every quarter so you need to make sure that you have the correct tax rate sheet for the filing period.

Schedule B


31

(A) (G) (I) (J)

FL DI 0.2937

GA DI 0.1297

NC DI 0.266

SC DI 0.16

TN DI 0.17

VA DI 0.16

VA SC DI 0.035

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772 772 191 110 81 23.79$

234 234 58 130

1598 1598 395 399

98 89

-72 (9.34)$

-4 (1.06)$

9 1.44$

132 132 33 0 33 5.61$

398 398

332 332 82 127

0 0 82 0

-45 (7.20)$

82 2.87$

855 2 16.11$ SubTotals Page 2 3466 3466 857

TAX OR (CREDIT):

Multiply the figure in Column F by the tax rate reported in Column G. Enter the results on each line in Column H. If the figure in Column F is positive then additional tax is due. If the figure in Column F is negative then a credit is due and should be represented with a minus sign or in brackets.

Schedule B


32

(A) (G) (I) (J)

FL DI 0.2937 0.48$

GA DI 0.1297 -$

NC DI 0.266 -$

SC DI 0.16 0.03$

TN DI 0.17 0.11$

VA DI 0.16 -$

VA SC DI 0.035 -$

0.62$

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772 772 191 110 81 23.79$

234 234 58 130

1598 1598 395 399

98 89

-72 (9.34)$

-4 (1.06)$

9 1.44$

132 132 33 0 33 5.61$

398 398

332 332 82 127

0 0 82 0

-45 (7.20)$

82 2.87$

855 2 16.11$ SubTotals Page 2 3466 3466 857

INTEREST:

If you file your return late, you must calculate interest for each jurisdiction that is owed additional tax. Calculate the interest by multiplying Column H by one percent (1%) for each month that the return is late. A partial month is charged a full month’s interest.

Schedule B


33

(A) (G) (I) (J)

FL DI 0.2937 0.48$

GA DI 0.1297 -$

NC DI 0.266 -$

SC DI 0.16 0.03$

TN DI 0.17 0.11$

VA DI 0.16 -$

VA SC DI 0.035 -$

0.62$

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772 772 191 110 81 23.79$

234 234 58 130

1598 1598 395 399

98 89

-72 (9.34)$

-4 (1.06)$

9 1.44$

132 132 33 0 33 5.61$

398 398

332 332 82 127

0 0 82 0

-45 (7.20)$

82 2.87$

855 2 16.11$ SubTotals Page 2 3466 3466 857

INTEREST:

Interest is not calculated for (Credits).

Schedule B


34

(A) (G) (I) (J)

FL DI 0.2937 0.48$

GA DI 0.1297 -$

NC DI 0.266 -$

SC DI 0.16 0.03$

TN DI 0.17 0.11$

VA DI 0.16 -$

VA SC DI 0.035 -$

0.62$

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772 772 191 110 81 23.79$

234 234 58 130

1598 1598 395 399

98 89

-72 (9.34)$

-4 (1.06)$

9 1.44$

132 132 33 0 33 5.61$

398 398

332 332 82 127

0 0 82 0

-45 (7.20)$

82 2.87$

855 2 16.11$ SubTotals Page 2 3466 3466 857

INTEREST:

To calculate the interest for jurisdictions with a surcharge, add the surcharge due to any tax or (credit) due. If the net figure is a (Credit), as above, then no interest is due.

Schedule B


35

(A) (G) (I) (J)

FL DI 0.2937 0.48$

GA DI 0.1297 -$

NC DI 0.266 -$

SC DI 0.16 0.03$

TN DI 0.17 0.11$

VA DI 0.16 0.20$

VA SC DI 0.035

0.82$

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772 772 191 110 81 23.79$

234 234 58 130

1598 1598 395 399

98 89

-72 (9.34)$

-4 (1.06)$

9 1.44$

132 132 33 0 33 5.61$

398 398

332 332 82 37

0 0 82 0

45 7.20$

82 2.87$

765 92 30.51$ SubTotals Page 2 3466 3466 857

INTEREST:

If the net figure is a tax liability, as above, then interest is calculated on the net liability and recorded on the tax due line as noted with the arrow .

Schedule B


36

(A) (G) (I) (J)

FL DI 0.2937 0.48$ 24.27$

GA DI 0.1297 -$ (9.34)$

NC DI 0.266 -$ (1.06)$

SC DI 0.16 0.03$ 1.47$

TN DI 0.17 0.11$ 5.72$

VA DI 0.16 -$ (7.20)$

VA SC DI 0.035 -$ 2.87$

0.62$ 16.73$

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772 772 191 110 81 23.79$

234 234 58 130

1598 1598 395 399

98 89

-72 (9.34)$

-4 (1.06)$

9 1.44$

132 132 33 0 33 5.61$

398 398

332 332 82 127

0 0 82 0

-45 (7.20)$

82 2.87$

855 2 16.11$ SubTotals Page 2 3466 3466 857

TOTAL TAX OR (CREDIT) DUE:

Add the totals of Columns H and I for each jurisdiction listed. Record those totals in Column J.

Schedule B


37

SUBTOTALS:

Calculate the subtotals for each column, on each page, by adding each vertical column. Enter the results in the space entitled “Subtotals Page X”, along the bottom of each page.

Schedule B


(A) (G) (I) (J)

FL DI 0.2937 0.48$ 24.27$

GA DI 0.1297 -$ (9.34)$

NC DI 0.266 -$ (1.06)$

SC DI 0.16 0.03$ 1.47$

TN DI 0.17 0.11$ 5.72$

VA DI 0.16 -$ (7.20)$

VA SC DI 0.035 -$ 2.87$

0.62$ 16.73$

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772 772 191 110 81 23.79$

234 234 58 130

1598 1598 395 399

98 89

-72 (9.34)$

-4 (1.06)$

9 1.44$

132 132 33 0 33 5.61$

398 398

332 332 82 127

0 0 82 0

-45 (7.20)$

82 2.87$

855 2 16.11$ SubTotals Page 2 3466 3466 857

38

(A) (G) (I) (J)

FL DI 0.2937 0.48$ 24.27$

GA DI 0.1297 -$ (9.34)$

NC DI 0.266 -$ (1.06)$

SC DI 0.16 0.03$ 1.47$

TN DI 0.17 0.11$ 5.72$

VA DI 0.16 -$ (7.20)$

VA SC DI 0.035 -$ 2.87$

0.62$ 16.73$

IFTA Member

Jurisdiction

(B) (C) (D) (E) (F) (H)

Fuel Types


Miles

Taxable Member

Jurisdiction Miles

Taxable Gallons


MPG in Sch. A)







(col H +I)

772 772 191 110 81 23.79$

234 234 58 130

1598 1598 395 399

98 89

-72 (9.34)$

-4 (1.06)$

9 1.44$

132 132 33 0 33 5.61$

398 398

332 332 82 127

0 0 82 0

-45 (7.20)$

82 2.87$

855 2 16.11$ SubTotals Page 2 3466 3466 857

SUBTOTALS :

Do not include the taxable gallons entered for surcharges when adding Columns D and F when calculating subtotals.

Schedule B


39

TAX OR (CREDIT) CALCULATIONS:

Bring the subtotals for Columns B, C, D, E, F, H, and I from Pages 2, 3, and 4 to the front of the tax return to Lines 3, 4, and 5 respectively.


3. Page 2 3466 3466 857 855 2 16.11$ 0.62$

4. Page 3 0 0 0 0 0 -$ -$

5. Page 4 0 0 0 0 0 -$ -$

6. Totals

11. Total Balance or (Credit) Due (Make check payable to: N.C. Department of Revenue. Any payment must be drawn on a U.S. (domestic) bank and payable in US dollars.

Taxpaid Gallons Col. E

Net Taxable or (Credit)

Gallons Col. F

Tax or (Credit) Col. H

Interest Col. I

Subtotals From

Schedule B

Total Miles Col. B

Taxable Miles Col. C

Taxable Gallons Col. D

7. Tax or (Credit) Due(Total from Line 6, Column H)

8. Previous (Credit) Available

9. Penalty Due (See Instructions)

10. Interest Due (Total from Line 6, Column I)

-$

40

TAX OR (CREDIT) CALCULATIONS:

Enter the total amounts for Line 6 for each column by adding Lines 3, 4, and 5.


3. Page 2 3466 3466 857 855 2 16.11$ 0.06$

4. Page 3 0 0 0 0 0 -$ -$

5. Page 4 0 0 0 0 0 -$ -$

6. Totals 3466 3466 857 855 2 16.11$ 0.62$


8. Previous (Credit) Availiable



-$

Subtotals From

Schedule B

Total Miles Col. B





Gallons Col. F


Interest Col. I


41

3. Page 2 3466 3466 857 855 2 16.11$ 0.62$

4. Page 3 0 0 0 0 0 -$ -$

5. Page 4 0 0 0 0 0 -$ -$

6. Totals 3466 3466 857 855 2 16.11$ 0.62$






16.11$



Gallons Col. F


Interest Col. I

Subtotals From

Schedule B

Total Miles Col. B



TAX/(CREDIT) DUE:

Enter the total from Line 6, Column H.


42

RETURN DUE DATE:

Returns are due on the last day of the month following the close of each quarter.

RETURN PERIOD DUE DATE

January – March April 30

April – June July 31

July – September October 31

October – December January 31

IFTA FILING INSTRUCTIONS

RETURN RECEIVED DATE:

The Department uses the postmark date stamped by the U.S. Post Office to determine if your return is on time. If you use a postage meter to stamp your mail the Department will use the meter stamp so long as the Post Office does not also postmark the envelope.

http://images.google.com/imgres?imgurl=http://www.santasmagicletters.com/images/extras/postmark.jpg&imgrefurl=http://www.santasmagicletters.com/&h=160&w=166&sz=5&tbnid=FammZ55SwKnuNM:&tbnh=89&tbnw=93&hl=en&start=28&prev=/images%3Fq%3D%2522postmark%2522%26start%3D20%26svnum%3D10%26hl%3Den%26lr%3D%26sa%3DN

http://www.geocities.com/Heartland/Plains/1466/meter.gif

43

PENALTIES DUE:

Penalty for Late Filing: The penalty for late filing of the return is $50.00.

Penalty for Late Payment: The penalty for a return that is filed late and has a tax due is $50.00, or 10% of the tax due, whichever is greater.


3. Page 2 3466 3466 857 855 2 16.11$ 0.62$

4. Page 3 0 0 0 0 0 -$ -$

5. Page 4 0 0 0 0 0 -$ -$

6. Totals 3466 3466 857 855 2 16.11$ 0.62$






16.11$



Gallons Col. F


Interest Col. I

Subtotals From

Schedule B

Total Miles Col. B



100.00$

44

PENALTIES DUE:

Penalty for Underpayment of Tax Due: The penalty for a return that is underpaid is $50.00, or 10% of the tax due, whichever is greater.


3. Page 2 3466 3466 857 855 2 16.11$ 0.62$

4. Page 3 0 0 0 0 0 -$ -$

5. Page 4 0 0 0 0 0 -$ -$

6. Totals 3466 3466 857 855 2 16.11$ 0.62$






16.11$



Gallons Col. F


Interest Col. I

Subtotals From

Schedule B

Total Miles Col. B



100.00$

45

INTEREST DUE:

Enter the total from Line 6, Column I.


3. Page 2 3466 3466 857 855 2 16.11$ 0.62$

4. Page 3 0 0 0 0 0 -$ -$

5. Page 4 0 0 0 0 0 -$ -$

6. Totals 3466 3466 857 855 2 16.11$ 0.62$






0.62$

16.11$



Gallons Col. F


Interest Col. I

Subtotals From

Schedule B

Total Miles Col. B



100.00$

46

TOTAL BALANCE DUE:

Add Lines 7, 9, and 10, then subtract Line 8. If tax is due, send the return along with your payment for the amount of the tax, penalty, and interest due to the North Carolina Department of Revenue, Excise Tax Division, P.O. Box 25000, Raleigh, NC 27640-0950.


3. Page 2 3466 3466 857 855 2 16.11$ 0.62$

4. Page 3 0 0 0 0 0 -$ -$

5. Page 4 0 0 0 0 0 -$ -$

6. Totals 3466 3466 857 855 2 16.11$ 0.62$





0.62$

116.73$

16.11$

100.00$


Subtotals From

Schedule B

Total Miles Col. B





Gallons Col. F


Interest Col. I

47

PAYMENT:

Make all checks or money orders payable to: NC DEPARTMENT OF REVENUE


3. Page 2 3466 3466 857 855 2 16.11$ 0.62$

4. Page 3 0 0 0 0 0 -$ -$

5. Page 4 0 0 0 0 0 -$ -$

6. Totals 3466 3466 857 855 2 16.11$ 0.62$





0.62$

116.73$

16.11$

100.00$


Subtotals From

Schedule B

Total Miles Col. B





Gallons Col. F


Interest Col. I

48

TOTAL (CREDIT) DUE:

If you are due a refund, send the return to the North Carolina Department of Revenue, Excise Tax Division, P.O. Box 25000, Raleigh, NC 27640-0950.


3. Page 2 3466 3466 857 855 2 16.11$ 0.62$

4. Page 3 0 0 0 0 0 -$ -$

5. Page 4 0 0 0 0 0 -$ -$

6. Totals 3466 3466 857 855 2 16.11$ 0.62$





0.62$

116.73$

16.11$

100.00$


Subtotals From

Schedule B

Total Miles Col. B





Gallons Col. F


Interest Col. I

49

SIGNATURE, DATE, TELEPHONE NUMBER, AND FAX NUMBER:

Please be sure to sign the return and include your title, the date, telephone number, and fax number.


North Carolina Department of RevenueExcise Tax DivisionPost Office Box 25000Raleigh, North Carolina 27640-0950

Contact the Excise Tax Division at:Telephone Number (919) 707-7500Toll Free Number (877) 308-9092Fax Number (919) 733-8654

50

CERTIFIED COPY OF RETURN:

If you wish to receive a certified copy of your return simply place an “X” in the appropriate box and the Department will send you the certified copy once the return has been processed.


X

North Carolina Department of RevenueExcise Tax DivisionPost Office Box 25000Raleigh, North Carolina 27640-0950

Contact the Excise Tax Division at:Telephone Number (919) 707-7500Toll Free Number (877) 308-9092Fax Number (919) 733-8654

51

If your return does not have a pre-addressed label, be certain that you write your state number, full legal name, address, and return period on Page 1

of the return in the spaces provided.

Be sure that your state number and the reporting period is on all correspondence.

Report all miles traveled and fuel purchased.

Round all miles and gallons to the nearest whole number.

Include out of state trips where travel is only a few miles over the state line.

IMPORTANT REMINDERS

52

Round the miles per gallon (MPG) calculation to 2 decimal places.

All miles must be recorded by jurisdiction.

Use the same jurisdiction abbreviations as shown on the tax rate sheet.

List jurisdictions in alphabetical order. List only the jurisdictions in which you travel.

Round all dollar amounts to the nearest cent.

Be sure to have your state number with you if you call or come into our offices.

If you do not know your state number please contact our office.

IMPORTANT REMINDERS

North Carolina Department of RevenueExcise Tax Division1429 Rock Quarry Road, Suite 105Raleigh, NC 27610

P.O. Box 25000Raleigh, NC 27640

Internet Address www.dornc.comTelephone Number(919) 707-7500Toll Free Number (877) 308-9092Fax (919) 733-8654

ASSISTANCE

53

Documents

COMPLETING AN IFTA TAX RETURN Revised 12/12. 2 OVERVIEW Completing the IFTA Return Appropriate rounding on the IFTA Return Surcharge Jurisdictions and