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Idaho Free Printable Form 75, Fuels Use Report and Instructions 2020 for 2020 Idaho Fuels Use Report

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Fuels Use Report
Form 75, Fuels Use Report and Instructions 2020

Form 75 Fuels Use Report Use for tax year 2020 Name PLEASE PRINT OR TYPE Social Security Number ▪ Assumed Business Name (DBA) Address Federal Employer Identification Number City Section I. FILING PERIOD. Beginning State MM , ▪ ZIP Code and ending ▪ YY MM , State use only YY If you’ve already claimed a refund of this tax from the Tax Commission on another Form 75 for this period, don’t complete this form. Section II. BUSINESS ACTIVITIES. Check each box below that describes the business activities of your company. 1. ▪ Farming 6. ▪ Landscaping & tree service 11. ▪ Golf course 2. ▪ Logging 7. ▪ Well drilling 12. ▪ Outfitter 3. ▪ Construction 8. ▪ Equipment rental/leasing 13. ▪ Mining 4. ▪ Trucking 9. ▪ Concrete/asphalt/gravel 14. ▪ Other (describe) 5. ▪ Manufacturing 10. ▪ Excavating Section III. NONTAXABLE USE. Check each box below that describes the nontaxable use to claim a refund of fuels taxes. IDAHO TAX-PAID special fuels used in: IDAHO TAX-PAID gasoline* used in: 1. 2. ▪ ▪ Stationary engines Unregistered equipment (list) 10. 11. ▪ ▪ 3. 4. ▪ ▪ 12. 13. ▪ ▪ 5. ▪ 6. ▪ 7. 8. 9. ▪ ▪ ▪ Refrigeration unit with separate tank Intrastate motor vehicles off-highway miles (include Form 75-NM) IFTA power take-off (PTO) and auxiliary engine allowances (include Form 75-PTO) Intrastate motor vehicle PTO and auxiliary engine allowances (include Form 75-PTO) Federal, state, and local government motor vehicles Aircraft (see instructions) Other (describe) Stationary engines Unregistered equipment (list) Refrigeration unit with separate tank IFTA auxiliary engine allowance (include Form 75-PTO) Intrastate motor vehicle auxiliary engine allowance 14. ▪ (include Form 75-PTO) 15. ▪ Aircraft (see instructions) 16. ▪ Commercial motorboat 17. ▪ Other (describe) * Gasoline used in a registered motor vehicle (government or privately owned) doesn’t qualify for a refund of the gasoline tax. Section IV. TOTAL REFUND OR TAX DUE. Complete the sections on page 2 that apply to you before completing this section. 1. Gasoline tax refund from page 2, Section V, line 5......................................................................... ▪ 2. Special fuels tax refund from page 2, Section V, line 6................................................................... ▪ 3. Gasoline use tax due from page 2, Section VI, line 4..................................................................... ▪ 4. Special fuels use tax due from page 2, Section VI, line 5............................................................... ▪ 5. Total of sales use tax due from page 2, Section VII, line 8............................................................. I paid the sales use tax with my sales/use tax return. Permit number. ▪ $ 00 00 00 00 00 6. Refund. If the total of lines 1 and 2 is greater than the total of lines 3, 4, and 5, ▪ 00 enter the difference......................................................................................................................... 7. Tax Due. If the total of lines 1 and 2 is less than the total of lines 3, 4, and 5, ▪ 00 enter the difference......................................................................................................................... By signing this form, I certify that the statements I made on this form are true and correct. I know that submitting false information can result in criminal and civil penalties. Within 180 days of receiving this return, the Idaho State Tax Commission may contact my paid preparer to discuss it. ▪ Authorized Signature Date SIGN ▪ HERE Title Daytime Phone Paid Preparer’s Signature Address EFO00286 12-23-2019 Preparer’s EIN, SSN, or PTIN ▪ Phone Call (208) 334-7660 in the Boise area or toll-free at (800) 972-7660. MAIL TO: Idaho State Tax Commission PO Box 76 Boise ID 83707-0076 Page 1 of 2 Form 75 Section V. FUELS TAX REFUND 2020 (continued) H Totals A Gasoline B Av Gas C Jet Fuel D Undyed Diesel** E Propane F CNG G LNG .32 .07 .06 .32 .232 .32 .349 1. Total tax-paid gallons purchased ▪ from all sources (whole gallons)..... 2. Total nontaxable gallons ▪ (whole gallons)............................... 3. Tax rate........................................... 4. Fuels tax refund.............................. 5. Gasoline tax refund. Add line 4, columns A, B, and C. Enter here and on page 1, Section IV, line 1......................... 6. Special fuels tax refund. Add line 4, columns D, E, F, and G. Enter here and on page 1, Section IV, line 2............... Section VI. FUELS USE TAX DUE A Gasoline B Av Gas C Jet Fuel D Diesel** E Propane F CNG G LNG .32 .07 .06 .32 .232 .32 .349 1. Total taxable gallons ▪ (whole gallons)............................... 2. Tax rate........................................... 3. Fuels tax due.................................. 4. Gasoline tax due. Add line 3, columns A, B and C. Enter here and on page 1, Section IV, line 3.............................. 5. Special fuels tax due. Add line 3, columns D, E, F, and G. Enter here and on page 1, Section IV, line 4.................. A Gasoline Section VII. SALES USE TAX DUE B Av Gas C Jet Fuel D Undyed Diesel** E Propane F CNG G LNG 1. Number of gallons from ▪ Section V, line 2.............................. 2. Average price per gallon ▪ (carry 4 decimal places x.xxxx)...... 3. State fuels tax per gallon................ 4. Federal fuels tax per gallon............ 5. The base cost per gallon (subtract 3 & 4 from line 2)............. 6. Total amount subject to sales use tax (multiply line 1 by line 5)........... 7. Sales use due (multiply line 6 by 6%).................... 8. Sales use tax due. Add line 7, columns A through G. Enter here and on page 1, Section IV, line 5........................... H Totals H Totals ▪ ** Includes biodiesel and biodiesel blends EFO00286 12-23-2019 Page 2 of 2 Form 75 — Instructions Fuels Use Report Purpose. Use this form to claim fuels tax refunds, pay fuels use tax or sales use tax. WHO CAN USE THIS FORM Refund Claim. Any person or entity purchasing and consuming Idaho tax-paid fuel for a nontaxable purpose can claim a refund when using: • Gasoline (50 gallons or more). • Special fuels (any quantity) includes diesel, biodiesel, biodiesel blends or tax-paid gaseous special fuels like propane, compressed natural gas (CNG), or liquefied natural gas (LNG). • AIRCRAFT: See the Applying Tax to Runways Instead of Roads guide at tax.idaho.gov/fuelshub. Pay Tax. Any person or business consuming untaxed fuel in Idaho can use this form to pay the Idaho fuels use tax or sales use tax. You can pay tax when: • You bought any untaxed fuel and used it for a taxable purpose. • You’re a Qualified Consumer. See Motor Fuels Tax Rule 135 (IDAPA 35.01.05). • You owe fuels tax because you used dyed diesel on a taxable road. • You owe sales use tax because you didn’t pay it when you purchased dyed diesel. Who Claims a Refund for a Business: A partnership or corporation itself must claim refunds or report and pay fuels tax. Partners or shareholders can’t claim refunds or report and pay tax for the business on their income tax returns or Form 75. Individuals and sole proprietors must claim refunds or report and pay fuels tax on their income tax returns or Form 75. 2020 the year. You’ll have to pay back the tax plus penalty and interest. No refund for dyed diesel. You can’t claim a fuels tax refund for dyed diesel. Dyed diesel doesn’t include fuels tax in the price. You owe sales use tax on dyed diesel unless you give the seller a sales tax exemption form. You owe fuels use tax when you use dyed diesel on a taxable road. Other Times No Refund is Paid. See the Fuels Consumers guide at tax.idaho.gov/fuelshub. Recordkeeping Requirements. You must keep records to prove your fuels tax refund claim or payment is correct. Records can include, but aren’t limited to: • All motor fuels receipts with date, time, place of purchase • Total gallons and evidence you paid tax • Gallons used in all vehicles and equipment You waive all rights to a refund if you don’t provide these records upon request. Go to tax.idaho.gov/fuelshub for more information. Required Worksheets. You may be required to complete and include one or more of these worksheets with your refund claim: • Form 75-NM Fuels Tax Refund Worksheet Nontaxable Miles (Special Fuels Only). Refunds won’t offset tax due on your IFTA report. • Form 75-PTO Fuels Tax Refund Worksheet Power Take-off and Auxiliary Engine. • Form 75-BST Fuels Tax Refund Worksheet Idaho Consumers with Bulk Storage Tanks. • Form 75-LFA Fuels Tax Refund Worksheet Line Flush Allowance. How Often Can I Claim a Refund or Pay Tax. You can claim a refund or report and pay fuels tax with your annual income tax return or with the Form 75 alone. When you file a Form 75, remember to include all required worksheets. • When you file a Form 75 by itself, the filing period must be at least one month but not more than a year. • When claiming a refund or reporting and paying tax with your Idaho income tax return, include the Form 75. Sales Use Tax Due. Anyone claiming a refund of fuels tax must complete Section VII. SALES USE TAX DUE. Not completing this section means you’re claiming an exemption from sales use tax. Taxable and Nontaxable Use. See the Fuels Consumers guide at tax.idaho.gov/fuelshub. See the Exemptions guide at tax.idaho.gov/salesusehub. Don’t claim a refund twice. Be careful not to file a refund claim during the year and file a refund claim for the same fuel on your income tax return at the end of EIN00066 12-23-2019 Motor fuel is exempt from sales or use tax when fuels tax is included in the price. Motor fuels isn’t exempt from sales use tax when you claim a refund of fuels tax. Sales use tax doesn’t apply when the fuel claimed for a refund qualifies for production, manufacturing, farming, or other exemptions. When you owe sales use tax, you must report it on your Idaho income tax return, Idaho sales or use tax return, or Form 75 by completing Section VII. Page 1 of 2 Form 75 — Instructions PAGE 1 We can’t pay refunds unless you complete Sections I, II, and III. We’ll contact you when claims are incomplete. Taxpayer Information. Enter name, assumed business name (DBA), address, and Social Security number (SSN) or federal Employer Identification Number (EIN). Individuals or sole proprietors must use their SSN. S-corporations, corporations, partnerships, estates, or trusts must use an EIN. Section II. Business Activities. Check each box that applies. Check “Other” and describe any business activities not listed. Section III. Nontaxable Use. Check each box that applies. List all types of equipment for 2 and 11. Include extra pages when necessary. Check “Other” and describe any nontaxable use not listed. Section IV. Total Refund or Tax Due. Complete lines 1 through 7. (Enter 0 if the box for line 5 is checked.) When filing Form 75 with your Idaho income tax return, enter amounts from lines 1 through 5 on your income tax return. Signature. You must sign Form 75 claims when not included with your income tax return. An unsigned form will delay your return. PAGE 2 Rounding Numbers. Round all numbers except for lines 2, 3, 4 and 5 of Section VII. Section V. Fuels Tax Refund. Line 1. Enter the Idaho tax-paid gallons from all sources used during the filing period. Line 4. Multiply line 2 by line 3 for each fuel type. Line 5. Add line 4, columns A, B, and C and enter the total. Line 6. Add line 4, columns D, E, F, and G and enter the total. Section VI. Fuels Use Tax Due. Line 1. Enter the untaxed gallons used for a taxable purpose during the filing period. (continued) Dyed Diesel. When you use dyed diesel on a taxable road by mistake, you can pay the motor fuels tax here. Enter the dyed diesel gallons in the “Diesel” column. Line 3. Multiply line 1 by line 2 for each fuel type. Line 4. Add line 3, columns A, B, and C and enter the total. Line 5. Add line 3, columns D, E, F, and G and enter the total. Section I. Filing Period. Enter the beginning and ending dates for the filing period (MM/YY). Line 2. Enter the Idaho tax-paid gallons used for a nontaxable purpose during the filing period. 2020 Section VII. Sales/Use Tax. Line 1. Enter the untaxed gallons that don’t qualify for a sales tax exemption from Section V, line 2. Line 2. Calculate the average price per gallon by adding the total cost for all gallons on line 1 for each fuel type. Next, divide the cost by the gallons on line 1. Compute to the fourth decimal place (x.xxxx). Line 3. Enter the state tax rate. Don’t enter this rate when you’re paying the sales use tax on dyed diesel. Line 4. Enter the federal tax rate for each fuel type when both of these apply: • You purchased fuel that included the federal tax in the price. • You’re eligible to receive a refund of the federal tax on that fuel. Don’t enter the federal tax rate when either of these apply: • You’re paying the sales use tax on dyed diesel. • You can’t get a federal fuel tax refund. Note: Use line 4 to calculate state sales use tax. File federal tax refund claims with the Internal Revenue Service (IRS). FEDERAL TAX RATES (AS OF 7/1/2008) Gasoline AV Gas .184 .194 Jet Fuel Undyed Propane Diesel .219 .244 .183 CNG LNG .183 .42 Specific Line Instructions For Section VII. You must separately calculate and report the sales use tax due when you’re reporting dyed diesel and undyed diesel. Make a copy of page 2 of the Form 75 for each additional calculation. Total the sales use tax due from each page 2 and include in the total for Section IV, line 5 of the Form 75. Federal Refundable Use. Contact the IRS if you have questions about federal nontaxable fuel use. Contact us: In the Boise area: (208) 334-7660 | Toll free: (800) 972-7660 Hearing impaired (TDD) (800) 377-3529 tax.idaho.gov/contact EIN00066 12-23-2019 Page 2 of 2
Extracted from PDF file 2019-idaho-form-75.pdf, last modified December 2019

More about the Idaho FORM 75 Corporate Income Tax TY 2019

We last updated the Fuels Use Report in March 2020, so this is the latest version of FORM 75, fully updated for tax year 2019. You can download or print current or past-year PDFs of FORM 75 directly from TaxFormFinder. You can print other Idaho tax forms here.

Related Idaho Corporate Income Tax Forms:

TaxFormFinder has an additional 65 Idaho income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Idaho FORM 75.

Form Code Form Name
FORM 75-NM Idaho Fuels Tax Refund Worksheet IFTA Nontaxable Miles Worksheet
Form 75-BST Idaho fuels tax refund worksheet
FORM 75-IC Idaho Fuels Tax Refund Worksheet (IFTA Licensees)
FORM 75-IMV Idaho Fuels Tax Refund Worksheet (Intrastate Motor Vehicles)
FORM 75-LFA Fuels Tax Refund Worksheet (Line Flush Allowance)

Download all ID tax forms View all 66 Idaho Income Tax Forms


Form Sources:

Idaho usually releases forms for the current tax year between January and April. We last updated Idaho FORM 75 from the State Tax Commission in March 2020.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Idaho FORM 75

We have a total of seven past-year versions of FORM 75 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 FORM 75

Form 75, Fuels Use Report and Instructions 2020

2018 FORM 75

Form 75 Fuel Use Report 2019


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