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Idaho Idaho Fuels Tax Refund Worksheet (Intrastate Motor Vehicles)
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Extracted from PDF file 2021-idaho-form-75-imv.pdf, last modified March 2009Idaho Fuels Tax Refund Worksheet (Intrastate Motor Vehicles)
75-IMV F O R M EFO00058 03-16-2009 idaho fuels tax refund WORKSHEET intrastate motor vehicles Name/DBA SSN/EIN This worksheet can be used to compute nontaxable gallons of tax-paid: yy Gasoline drawn from a motor vehicle's main supply tank and used in the motor vehicle's auxiliary engine, and/or yy Special fuels (diesel, propane, and natural gas) drawn from a motor vehicle's main supply tank and used in the motor vehicle's auxiliary engine; used to operate the motor vehicle's power take-off unit; and used in a motor vehicle on nontaxable roads. There are three options you can use to calculate your nontaxable gallons. Please review the explanation of each option before completing the worksheet. yy Allowance only - You may use Option I if you are claiming an allowance but are not claiming nontaxable miles on the same motor vehicle. yy Calculated MPG - You must use Option II if you are claiming both an allowance and nontaxable miles on the same motor vehicle. You may also use Option II if you are only claiming nontaxable miles and want to use the motor vehicle's actual MPG. yy Standard MPG or Statutory MPG - Instead of using the two options above to calculate your nontaxable gallons, you may be able to use one of the fixed MPGs in Option III. When using Option III, you are computing your taxable gallons for the motor vehicle by dividing your taxable miles by a fixed MPG. Then you calculate the motor vehicle's nontaxable gallons by simply subtracting its taxable gallons from the tax-paid gallons placed into its supply tank. FUEL TYPE (check one): OPTION I: Gasoline Diesel Propane Natural Gas Allowance only Column A Identify allowance as power take-off (PTO) or auxiliary engine (AUX ENG)............ Type of allowance (see list of approved allowances in instructions)...................................................... Column B Column C Type Type Type License Plate License Plate License Plate Enter license plate numbers for each vehicle (attach additional pages if necessary)...................................................................... No. of Vehicles No. of Vehicles No. of Vehicles Number of vehicles for each allowance type............................................................ Complete either Part I or Part II for each allowance type. Part 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)................................................ If claiming nontaxable miles, carry to page 2, Option II, line 3. If not claiming nontaxable miles, carry to page 2, Summary, line 1. If allowance is for gasoline, stop here and carry to page 2, Summary, line 1. Part 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)................................................ If claiming nontaxable miles, carry to page 2, Option II, line 3. If not claiming nontaxable miles, carry to page 2, Summary, line 1. If allowance is for gasoline, stop here and carry to page 2, Summary, line 1. EFO00058p2 mm-dd-yyyy Special Fuels Only OPTION II: Calculated MPG - Special Fuels Only May not be used to calculate nontaxable gallons of gasoline. Enter license plate numbers for each vehicle (attach additional pages if necessary)...................................................................... Column A Column B Column C License Plate License Plate License Plate Calculated MPG 1. Total miles..................................................................................................... 2. Total fuel consumed...................................................................................... 3. Less: nontaxable gallons from page 1, Option I, Parts I and II..................... 4. Net gallons consumed (subtract line 3 from line 2)....................................... 5. Calculated MPG (divide line 1 by line 4)....................................................... 6. Total taxable miles........................................................................................ 7. Total gallons of fuel used on taxable roads (divide line 6 by line 5).............. 8. Idaho tax-paid gallons placed into supply tank(s) of motor vehicles............. 9. Nontaxable gallons (subtract line 7 from line 8). Carry to Summary, line 2 below.................................................................... OPTION III: Standard or Statutory MPG - Special Fuels Only May not be used to calculate nontaxable gallons of gasoline. Enter license plate numbers for each vehicle (attach additional pages if necessary)...................................................................... Column D Column E Column F License Plate License Plate License Plate Standard or Standard or Standard or Statutory MPG Statutory MPG Statutory MPG 1. Standard or statutory MPG........................................................................... 2. Total taxable miles........................................................................................ 3. Total gallons of fuel used on taxable roads (divide line 2 by line 1).............. 4. Idaho tax-paid gallons placed into supply tank(s) of motor vehicles............. 5. Nontaxable gallons (subtract line 3 from line 4). Carry to Summary, line 3 below.................................................................... SUMMARY: Total nontaxable gallons 1. Allowance Only gallons from page 1, Option I, Part I and II, line 3........................................................................ 2. Calculated MPG gallons from page 2, Option II, line 9.......................................................................................... 3. Standard and Statutory MPG(s) gallons from page 2, Option III, line 5................................................................. 4. Total nontaxable gallons to report in Section V, line 2, page 2 of Form 75 under the appropriate fuel type (add lines 1, 2, and 3).......................................................................................... EFO00058p3 03-16-2009 Instructions for Idaho Form 75-IMV WHO MAY FILE This form may be used by any person or entity who: yy yy yy Operates intrastate motor vehicles of any gross vehicle weight, and/or Operates interstate motor vehicles which have gross vehicle weights of 26,000 pounds or less that are not required to be licensed under the International Fuel Tax Agreement (IFTA), and Uses Idaho tax-paid 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 yy Operating the motor vehicle’s power take-off (PTO) equipment Operating an auxiliary engine Operating the motor vehicle on nontaxable roads The only nontaxable use of gasoline, which has been drawn from the motor vehicle’s main supply tank, is to power the motor vehicle’s auxiliary engine. POWER TAKE-OFF ALLOWANCE (For 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 the motor vehicle on a highway and the fuel is drawn from the main supply tank of the motor vehicle. Turning a vehicle-mounted cement mixer and off-loading product are examples of nontaxable uses that qualify for PTO allowances. No claim for a refund of gasoline tax is allowed when gasoline is used by the motor vehicle’s main engine, even to operate the motor vehicle’s PTO equipment. Auxiliary Engine Allowances (For Special Fuels and Gasoline) Auxiliary engine allowances may be claimed when special fuel or gasoline is used in an engine that is fueled by the main supply tank of the motor vehicle but is separate from the main engine that propels the motor vehicle. Operating a refrigeration unit is an example of a nontaxable use that qualifies for an auxiliary engine allowance. NONTAXABLE MILES DEFINITION In general, miles driven on public roads that are constructed with concrete, asphalt, gravel, composition, dirt, or other surfaces, are taxable miles for fuels tax purposes. However, miles driven on roads that are not open to the public, not maintained by a governmental entity, located on private property and maintained by the property owner, located on a construction site, or defined in Idaho Motor Fuels Tax Administrative Rule 292.03 are considered nontaxable miles and the person whose motor vehicle(s) are operated on these roads may be eligible for a special fuels tax refund. Specific Instructions for Idaho Form 75-IMV Options used to calculate Idaho nontaxable gallons Compute your nontaxable gallons using one of the three options that follow: Complete either Part I or Part II for each allowance type. Option I: Allowance Only An allowance-only option may be used when the consumer is not claiming nontaxable miles. The allowance-only method may be calculated without regard to mileage and fuel consumption (MPG) information. Part I: Allowances Based On Unit Quantities Per Hour, Gallon, Or Ton Standard allowances for this section are as follows: Allowance Type Allowance Rate Per Unit Quantities* Gasoline/fuel oil 0.00015 gallons per gallon pumped Bulk cement 0.18 gallons per ton pumped Refrigeration unit/reefer 0.75 gallons per hour of unit operation Tree length timber/logs 0.0503 gallons per ton handled Tree length timber/logs 3.46 gallons per hour of unit operation Carpet cleaning 0.75 gallons per hour of unit operation *Unit quantities are the number of units of product off-loaded, product produced, gallons pumped, etc. Part II: Allowances Based On Percentages Standard allowances for this section are as follows: Allowance Type Percentage of Total Gallons Consumed Concrete mixing 30% of total gallons consumed Garbage compaction 25% of total gallons consumed 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. OR Option II: Calculated MPG A calculated MPG is used if the consumer: yy yy yy Does not qualify to use a standard or statutory MPG, Wants to use a calculated MPG because it is greater than the standard or statutory MPG, or Is claiming an allowance and nontaxable miles on the same motor vehicle. The following records must be maintained when using a calculated MPG: yy yy yy yy yy Total miles, Total fuel consumed, Gallons used by power take-off unit or auxiliary engine, if claiming an allowance, Total taxable miles, and Tax-paid purchases. EFO00058p4 03-16-2009 Instructions for Idaho Form 75-IMV (cont.) OR Option III: Standard or Statutory MPGs If a special fuels consumer qualifies, these fixed MPGs may be used in lieu of the Allowance Only or Calculated MPG options. Standard MPG Special fuel users in specific industries may use this option. Refer to the table that follows. Industry Type Standard MPG Logging 4.30 Agriculture 4.50 Sand, Gravel, and Rock Hauling 4.00 Construction 4.40 The following records must be maintained when using a standard MPG: yy yy Total taxable miles, and Tax-paid fuel purchases. Statutory MPG This option may be used if the special fuel consumer fails to keep sufficiently detailed records to determine a calculated MPG. The following MPG for each vehicle weight may be used. Vehicles Gross Registered Weight (lbs.) Statutory MPG Over 40,000 4.00 26,001 - 40,000 5.50 12,001 - 26,000 7.00 6,001 - 12,000 10.00 6,000 lbs. or less 16.00 The following records must be maintained when using a statutory MPG: yy yy Total taxable miles, and Tax-paid fuel purchases. Audit and Record Retention All refund claims are subject to audit. Retain all supporting records for a minimum of three years.
FORM 75-IMV
More about the Idaho FORM 75-IMV Corporate Income Tax
We last updated the Idaho Fuels Tax Refund Worksheet (Intrastate Motor Vehicles) 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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| Form Code | Form Name |
|---|---|
| FORM 41 | Idaho Corporation Income Tax Return |
| FORM 66 | Idaho Fiduciary Income Tax |
| FORM 65 | Idaho Partnership Return of Income |
| FORM 67 | Credit for Idaho Research Activities |
| FORM 41ESR | Underpayment of Estimated Tax by Corporations |
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-IMV 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-IMV
We have a total of eight past-year versions of FORM 75-IMV in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2014 FORM 75-IMV
Form 75-IMV
2013 FORM 75-IMV
Form 75-IMV
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