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Idaho Idaho Fuels Tax Refund Worksheet (IFTA Licensees)
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Extracted from PDF file 2021-idaho-form-75-ic.pdf, last modified March 2009Idaho Fuels Tax Refund Worksheet (IFTA Licensees)
75-IC F O R M EFO00057 03-11-2009 idaho fuels tax refund WORKSHEET IFTA LICENSEES Name/DBA Fuel Type (Check One) IFTA Reporting Status (Check One) Gasoline SSN/EIN Filing Period (Write Year & Check All That Apply) Year ____________ Annual Diesel Propane Quarter 1st qtr 2nd qtr Natural Gas Year 3rd qtr 4th qtr Calculation Approved Approved Approved Allowance Allowance Allowance Approved Allowance (See list in general instructions)...................................... Enter license plate number for each vehicle (attach additional pages if necessary)...................................................................... License Plate License Plate License Plate No. of Vehicles No. of Vehicles No. of Vehicles Total Vehicles Number of IFTA vehicles for each approved allowance........................................... Section I Allowances based on unit quantities per hour, gallon, or ton 1. Number of unit quantities consumed in power take-off or auxiliary engine allowance process........................................................................................ 2. Credit per unit quantity allowed.................................................................... 3. Nontaxable gallons (multiply line 1 by line 2) Carry total to Section III, line 2...................................................................... Total Gallons Section II Allowances based on percentages 1. Number of gallons placed into the fuel supply tank...................................... 2. Tax Commission approved power take-off or auxiliary engine allowance percentage.................................................................................................... 3. Nontaxable gallons (multiply line 1 by line 2) Carry total to Section III, line 2...................................................................... Section III Idaho nontaxable gallons 1. Number of gallons placed into the fuel supply tank of all IFTA fleet vehicles (from line 3 of your IFTA return for the fuel type checked above)................. 2. Total nontaxable gallons from line 3 of Sections I and II............................... 3. Adjusted fuel consumed (line 1 minus line 2)............................................... 4. Total miles traveled (from line 3 of your IFTA return for the fuel type checked above)................. 5. Adjusted miles per gallon (divide line 4 by line 3)......................................... 6. Idaho taxable miles (from column 8 of your IFTA return for the fuel type checked above)........... 7. Adjusted taxable gallons (divide line 6 by line 5).......................................... 8. Idaho taxable gallons (from column 9 of your IFTA return for the fuel type checked above)........... 9. Idaho nontaxable gallons to report on Section V, line 2 of Form 75 under the appropriate fuel type (subtract line 7 from line 8)................................... Total Gallons EFO00057p2 03-11-2009 General Instructions for Idaho Form 75-IC The International Fuel Tax Agreement (IFTA) allows credit for nontaxable miles on the IFTA return. However, IFTA does not allow a credit for power take-off (PTO) and auxiliary engine allowances to be taken on the IFTA return. Form 75 may be used to claim a fuels tax refund for the Idaho portion of these credits that may not be taken on the IFTA return. Complete this worksheet (Form 75-IC) to calculate the Idaho proportion of the nontaxable gallons that can be claimed on Idaho Form 75. WHO MAY FILE This form may be used by any person who: yy yy operates interstate motor vehicles that are licensed under (IFTA), and uses special fuels (undyed diesel, propane, or natural gas) or gasoline from the main supply tank of the motor vehicle in a nontaxable manner. Nontaxable uses of Idaho tax-paid special fuels drawn from a motor vehicle’s main supply tank include: yy yy operating the motor vehicle’s power take-off (PTO) equipment operating an auxiliary engine. Nontaxable uses of Idaho tax-paid gasoline drawn from a motor vehicle's main supply tank include: yy operating an auxiliary engine. No claim for a refund of gasoline tax is allowed when gasoline is used by the motor vehicle's main engine to operate the motor vehicle's PTO equipment. TYPES OF ALLOWANCES POWER TAKE-OFF ALLOWANCE (Special Fuels Only) Power take-off (PTO) allowances may be claimed when special fuels are consumed by the main engine of the motor vehicle for a purpose other than to operate or propel a motor vehicle and the fuel is drawn from the main supply tank of the motor vehicle. Turning a vehicle-mounted cement mixer and offloading product are examples of nontaxable uses that qualify for PTO allowances. AUXILIARY ENGINE ALLOWANCES (Special Fuels and Gasoline) Auxiliary engine allowances may be claimed when special fuel or gasoline is used in an auxiliary engine, and the fuel is drawn from the main supply tank of the motor vehicle. Operating a reefer unit is an example of a nontaxable use that qualifies for an auxiliary engine allowance. Nonstandard Allowances If there is not a standard allowance on this form for your particular power take-off or auxiliary engine, or if your PTO or auxiliary engine consumes more fuel than the standard allowances listed, you may request a nonstandard allowance. Submit your request in writing to the Fuels Tax Policy Specialist at the Idaho State Tax Commission, PO Box 36, Boise, ID 83722. You must include documentation showing how you computed the requested allowance. METHODS TO COMPUTE NONTAXABLE GALLONS Allowances based on units of measure: The allowance based on a per hour, gallon, or ton basis is calculated in Section I of the Form 75-IC Worksheet. Allowances based on percentages: The allowance based on a percentage is calculated in Section II of the Form 75-IC Worksheet. WORKSHEET CALCULATION If you have nontaxable uses of fuel in any jurisdiction, you must recompute your reported fleet miles per gallon to redetermine the actual Idaho taxable gallons. The refund is based on the difference between the Idaho taxable gallons reported on the IFTA return and the Idaho taxable gallons computed after the nontaxable gallons have been applied. To determine the nontaxable gallons, complete SECTIONS I and/or II and SECTION III of Form 75-IC. The calculated Idaho nontaxable gallons are carried to Form 75 to determine the refund amount. Send the Idaho State Tax Commission your Form 75, Form(s) 75-IC, and a copy of the IFTA return(s) to which the refund request applies. Round mileage and gallon figures to the nearest whole number. Calculate MPG to three decimal places and round to two decimal places. All refund claims are subject to audit. Keep supporting records for four years. See next page for Approved Allowances. EFO00057p3 03-11-2009 Approved Allowances When recomputing your taxable gallons, the number of gallons of fuel delivered into the fuel tank of the vehicle may be reduced by the following allowances: Section I: Allowances Based on Unit Quantities Approved Allowance Allowance Rate x Unit Quantities Sample Calculations Allowance Rates Unit Quantities * Unit Quantities * Resulting Nontaxable Gallons Gasoline/fuel oil 0.00015 gallons x Gallons pumped 10,000 = 1.50 Bulk cement 0.1858 gallons x Tons pumped 40 = 7.20 Refrigeration unit/refer 0.75 gallons x Hours unit operated 40 = 30.00 Tree length timber/logs 0.0503 gallons x Tons handled 40 = 2.01 Tree length timber/logs 3.46 gallons x Hours unit operated 40 = 138.40 Carpet cleaning 0.75 gallons x Hours unit operated 40 = 30.00 Section II: Allowances Based on Percentages Approved Allowance Percentage Per Gallon x Gallons Consumed Sample Calculations Percentage Per Gallon Gallons Consumed * Gallons Consumed * Resulting Nontaxable Gallons Concrete mixing 30% x Gallons consumed 1,000 = 300 Garbage compaction 25% x Gallons consumed 1,000 = 250 * Unit Quantities or Gallons Consumed from the Sample Calculations examples would be entered on Line 1 of Section I and/or II of the Form 75-IC. Resulting Nontaxable Gallons from the Sample Calculations would be entered on Line 3 of Section I and/or II of the Form 75-IC.
FORM 75-IC
More about the Idaho FORM 75-IC Corporate Income Tax
We last updated the Idaho Fuels Tax Refund Worksheet (IFTA Licensees) in March 2022, and the latest form we have available is for tax year 2021. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Idaho State Tax Commission. You can print other Idaho tax forms here.
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TaxFormFinder has an additional 65 Idaho income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| FORM 41 | Idaho Corporation Income Tax Return |
| FORM 66 | Idaho Fiduciary Income Tax |
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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-IC from the State Tax Commission in March 2022.
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-IC
We have a total of nine past-year versions of FORM 75-IC in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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