Ifta 100 Mn Form – Fill Out and Use This PDF

Attach check or money order payable to:

CALIFORNIA STATE BOARD OF EQUALIZATION.

See Mailing Instructions on the back of this form

Enter the amount of your payment here

$

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 Return, and Form IFTA-101, IFTA Quarterly Fuel Use Tax Schedule for each fuel type. These forms are preprinted with your taxpayer identification number, name, address, fuel types and traveled jurisdictions and are

mailed to you. (IFTA-100-MN, IFTA Quarterly Fuel Use

Tax Return IFTA-101-MN, IFTA Quarterly Fuel Use

Tax Schedule, are the manual versions of these forms that require you to enter all pertinent information and should only be used when the preprinted version is unattainable.)

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

Enter the ending date of the quarter covered by this return.

Enter your licensee IFTA identification number. This is your federal employer identification number, social security number or other jurisdiction assigned identification number as it appears on your IFTA License.

Enter your legal name as it appears on your IFTA license and complete mailing address.

Address Change - Mark X in this box if this address is

your new or corrected address.

No Operation - Mark X in this box if you did not operate a qualified motor vechicle(s) in any jurisdiction including your base jurisdiction during the quarter. Sign this return and mail to the address indicated on the return.

Cancel License - Mark X in this box if you are filing a final return and requesting your license be canceled. Complete this return 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 return - Mark X in this box if this return corrects a previous return. Indicate the quarter and year of the return you are correcting. The amended return should show the correct figures for that quarter - not the difference. An explanation of the changes must accompany the amended return.

Line Instructions

Enter any credit amounts in brackets.

Line 1 - Enter the total amount from column Q on the front of Form IFTA-101-MN for diesel fuel.

Line 3 - Enter the total amount from column Q on the front of Form IFTA-101-MN for ethanol.

periodLine 2 - Enter the total amount from column Q on the front of Form IFTA-101-MN for motor fuel gasoline.

Line 4 - Enter the total amount from column Q on the front of F rm IFTA-101-MN for propane (LPG).

Line 5 - Enter the total amount from column S of the typesworksheet.on the back of Form IFTA-101-I-MN, for all other fuel

Line 6 - Add lines 1 through 5. This amount is the net of all credits and taxes due for each fuel type reported on lines 1-5. Enter a net credit amount in brackets.

Line 7 - Penalty - A penalty of $50 or 10% of delinquent tax s, whichever is greater, is imposed for the failure to file duea turn,.for filing a late return, or for underpayment of taxes businessLine 8 - Add lines 6 and 7. Enter a credit amount in

rack ts.

Line 9 - Enter the amount of prior credit you are claiming. Any credit.not claimed will be carried over to the next filing

Line 10 - Subtract line 9 from line 8. Enter a credit amount brackets. If the amount on line 10 is a balance due, enter

the amount of your payment in the payment box above line 1.

Line 11- Enter the portion of the credit that you want refunded to you. If you do not request a refund of the total credit, any remaining credit balance will be available on your next quarterly return. Caution: Credit balances can not be carr ed forward for more than eight quarters (two years) from the quarter earned.

Signature -The return 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

a thorized.to sign and certify the return on behalf of the

Additionally, if anyone other than an employee, owner, partner, officer or member of the business is paid to prepare the return he or she is required to sign and date the return and provide his or her EIN/social security number, mailing address and telephone number.

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MAILING INSTRUCTIONS

1Attach check or money order payable to

2CALIFORNIA STATE BOARD OF EQUALIZATION.

Include on your check or money order your

identification number, Form IFTA-100-MN and the period

3covered by this return.

4Place this form (this side up) on top of the IFTA-101-MN schedule(s) you are returning.

Fold on the lines indicated in the margin and insert in 5.the enclosed envelope, DTF-999.9.

Make sure the address to the right shows through the envelope window.

IFTA-100-MN (3/11) (back)

For additional forms or information, see the back of Form IFTA-101-I-MN Instructions for completing Form IFTA-101-MN.

Make sure this address

shows through envelope window.

CALIFORNIA BOARD OF EQUALIZATION PO BOX 22099

DFFFDFFTTTTDATDDFADTAADFFTAATDTTFTDDDADAFAFATDFDTADTDFTDFTTAFAFDFALBANY NY 12201 2099

Subtotals

Subtotals from back

Totals

Important Note: When listing additional jurisdictions and more space is needed, use the back of this form.

For Diesel, Motor fuel gasoline, Ethanol and Propane reported, transfer the total

amount in Column Q from each schedule to the corresponding line on Form IFTA-100-MN, IFTA Quarterly Fuel Use Tax Return. For all other fuel types, transfer the total

amount of Column Q from each schedule to Column S of the worksheet on the back ofIFTA-101-MN (3/11) Form IFTA-101-I-MN, Instructions for Form IFTA-101-MN.

IFTA-101-MN (3/11) (back)

F

G

H

I

J

K

L

M

N

O

P

Q

Rate

Total IFTA

Taxable

MPG

Taxable

Tax Paid

Net Taxable

Tax

Tax (Credit) Due

Interest

Jurisdiction

Code

Miles

Miles

from E

Gallons

Gallons

Gallons

Rate

(col. M x N

(Tax))

Due

Total Due

(See Instructions)

(See Instructions)

on front

(col. I

:

J)

(See Instructions)

(col. K - L)

(col. K x N

(Surch))

(col. O + P)

Michigan

MI

094

.362

Minnesota

MN

073

.285

Mississippi

MS

072

.18

Missouri

MO

072

.17

Montana

MT

072

.2775

Nebraska

NE

072

.246

Nevada

NV

072

.27

New Brunswick

NB

070

.7112

Newfoundland

NL

070

.6112

New Hampshire

NH

066

.18

New Jersey

NJ

068

.175

New Mexico

NM

072

.21

New York

NY

070

.4085

No. Carolina

NC

072

.375

No. Dakota

ND

072

.23

Nova Scotia

NS

070

.5705

Ohio

OH

112

.28

Oklahoma

OK

072

.13

Ontario

ON

066

.5298

Oregon

OR

070

N/A

Pennsylvania

PA

077

.381

Prince Edward Is

PE

071

.7483

Quebec

QC

072

.7483

Rhode Island

RI

068

.32

Saskatchewan

SK

072

.5557

So. Carolina

SC

070

.16

So. Dakota

SD

072

.22

Tennessee

TN

072

.17

Texas

TX

072

.20

Utah

UT

072

.245

Vermont

VT

080

.29

Virginia

VA

139

.175

Virginia*

VA

140

XXX

XXX

XXX

XXX

XXX

.035

Washington

WA

072

.375

West Virginia

WV

070

.347

Wisconsin

WI

072

.329

Wyoming

WY

072

.14

A separate Form IFTA-101-MN must be used for each fuel type. Refer to Form IFTA-105, Final Fuel Use Tax Rate and Rate Code Table 1,when completing schedules for Diesel, Motor Fuel Gasoline, Ethanol, Propane and CNG. For all other fuel types refer to the IFTA-105, Final Fuel Use Tax Rate and Rate Code Table 2. Check the appropriate box for the fuel type you are reporting. When reporting a fuel other than those listed, check the box next to the blank line and enter in the Fuel Type Code and Fuel Type as shown on the back of these instructions.

Enter the quarter ending date of the period covered by this return.

Enter your licensee IFTA identification number. This is your federal employer identification number, social security number or other jurisdiction assigned identification number as it appears on your IFTA license.

Enter your legal name as it appears on your IFTA License.

(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. Round mileage to the nearest whole miles

(e.g., 1234.5 = 1235).

(B)Total NON-IFTA Miles - Enter the total miles traveled in non-IFTA 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.

Round mileage to the nearest whole mile (e.g., 1234.5 = 1235).

(C)Total Miles - Add the amount in item (A) and the amount in item (B) to determine total miles traveled by all qualified motor vehicles in your fleet.

Column

-Enter the IFTA

taxable

miles

for each IFTA

(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. Round gallons

to the nearest

whole gallon

(e.g., 123.4 = 123).

(E) Average

Fleet MPG - Divide item

(C) by item (D).

Round to

2 decimal places (e.g., 4.567 = 4.57).

F

Enter the name of each IFTA jurisdiction

that you

operated in during the period. Enter

the jurisdiction's

name on

two(2) consecutive lines

if the traveled

jurisdiction

administers

a s rcharge 1 in addition

to their regular

fuel tax. Enter

the

jurisdiction's

two letter

abbreviation

from Form IFTA-105 or

IFTA-105.1 for the quarter

you are preparing.

G

Enter the rate

code of the appropriate

fuel

type for

each IFTA jurisdiction

from Form IFTA-105 or IFTA-105.1 for the

quarter

you are preparing.

n H

Enter the total

miles

traveled (taxable

and

n ntaxable)

in each IFTA jurisdiction

for this fuel type only. Enter

'0' on a surcharge line. Round mileage to the nearest whole miles (e.Ig., 1234.5 = 1235).

jurisdiction. Do not include fuel use trip permit miles. Enter '0'

on a surcharge line. Round mileage to the nearest whole miles (e.g., 1234.5 = 1235).

Column J -Enter your average fleet miles per gallon (mpg) from item (E) above. Enter '0' on a surcharge line.

Column K -Divide the amount in column I by the amount in

1Jurisdictionswith surcharge: Indiana, Kentucky and Virginia.

IFTA-101-I-MN (5/13)

column J to determine the total taxable gallons of fuel consumed in each IFTA jurisdiction. For surcharge 1 taxable gallons, enter the taxable gallons from the same jurisdiction's fuel use tax line,

Column K. Round gallons to the nearest whole gallon (e.g., 123.4 = 123.).

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. (Enter "0" in column L if this line represents a surcharge, since a surcharge cannot be prepaid.) Keep your receipts for each purchase claimed. When using bulk storage, report only tax-paid gallons removed for use in your qualified motor vehicles. Fuel remaining in storage cannot be claimed until it is used.

Round gallons to the nearest whole gallon (e.g., 123.4 = 123).

Column M - Subtract the amounts in column L from column K for each jurisdiction. Enter '0' on a surcharge line.

-If column K is greater than column L, enter the taxable gallons.

-If column L is greater than column K, enter the credit gallons. Use brackets to indicate credit gallons.

Column N	Enter the rate for the appropriate		fuel type from
Form IFTA-105 or IFTA-105.1 for the quarter			you are
preparing.	Where a surcharge 1 is applicable,		enter the
appropriate	surcharge rate from Form IFTA-105 or
IFTA-105.1 for the quarter you are preparing.
Column O -Multiply		the amount in column M by the tax rate
for that jurisdiction		in column N to determine	the tax or

credit. Enter any credit amount in brackets. Where a surcharge 1 is applicable, multiply the amount in Column K by the surcharge rate for that jurisdiction in Column N.

Column P - Returns are due and must be postmarked no later than the last day of the month following the end of the

quarter to be timely.			If you file			late, compute 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 due date of the return until					the date payment is received.
For periods		prior to July 1, 2013, interest is computed at 1%
per month or part of a month, to a maximum of 12% per
year.	For periods on or after				July 1, 2013, interest		shall be
set at an annual rate			of 2% above the underpayment rate
established		under Section 6621(a)(2) of the Internal					Revenue
Code.	(See	Need help? for information on interest					rates).
Column Q - For each jurisdiction						add the amounts	in column
O and column P, and enter				the total dollar amount due or
credit	amount. Enter any credit					amount in brackets.

Subtotals- Add the amounts in columns H, O, P and Q on the front of the schedule and enter on the Subtotals line in the appropriate columns. Add the amounts in columns H, O, P and Q on the back of the schedule and enter in the applicable columns on the Subtotals line below. Enter these amounts in the applicable columns on the front of the schedule on the Subtotals from back line.

Totals - Add the Subtotals and the Subtotals from back to determine the Totals. The total in column Q is the difference of all credits and taxes due for all jurisdictions. Transfer the Totals from Column Q for each fuel type reported to the corresponding line of Form IFTA-100-MN. For all other fuel types, add the Subtotals and the Subtotals from back, and transfer the Total from column Q for each of these fuel types to the corresponding line in column S of the worksheet on the back of these instructions.

Make a copy of this return for your records.