Ifta 101Mn Form – Fill Out and Use This PDF

Check only one fuel type:

Michigan Department of Treasury

IFTA Quarterly Fuel Use Tax Schedule

Attach this schedule to Form IFTA-100-MN, IFTA Quarterly Fuel Use Tax Return.

Prepare a separate schedule for each fuel type. Use additional sheets if necessary. Make a copy for your records.

F

Jurisdiction

G

Rate Code

J

MPG

from E above

K

Taxable Gallons

(col. I : J)

L

Tax Paid

Gallons

(See Instructions)

M

Net Taxable

Gallons

(col. K - L)

N

Tax Rate

O

Tax (Credit) Due

(col. M x N (Tax) ) (col. K x N (Surch) )

P

Interest

Due

Q

Total Due

(col. O + P)

Subtotals

Subtotals from back

Totals

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

Transfer the subtotal amounts to the front of this schedule.

Subtotals

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.

(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).

Column 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 surcharge1in 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.

Column 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.

Column H - Enter the total miles traveled (taxable and nontaxable) in each IFTA jurisdiction for this fuel type only. Enter '0' on a surcharge line. Round mileage to the nearest whole miles (e.g., 1234.5 = 1235).

Column I - Enter the IFTA taxable miles for each IFTA 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.

1Jurisdictions with surcharge: Indiana, Kentucky and Virginia. IFTA-101-I-MN (4/06)(5-09)

Column K - Divide the amount in column I by the amount in column J to determine the total taxable gallons of fuel consumed in each IFTA jurisdiction. For surcharge1taxable 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 surcharge1is 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 surcharge1is applicable, multiply the amount in Column K by the surcharge rate for that jurisdiction in Column N. Column P - 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. Interest is computed at 1% per month or part of a month, to a maximum of 12% per year. Returns must be postmarked no later than the last day of the month following the end of the quarter to be timely.

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.