Idaho Idaho Fuels Tax Refund Worksheet IFTA Nontaxable Miles Worksheet

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Idaho Fuels Tax Refund Worksheet IFTA Nontaxable Miles Worksheet
Form 75-NM Fuels Tax Refund Worksheet, Nontaxable Miles (Special Fuels Only)Form 75-NM
Fuels Tax Refund Worksheet
Nontaxable Miles (Special Fuels Only)
Name/DBA

Social Security number or EIN

Filing Period:

Beginning

,
MM

and ending
YY

,
MM

IFTA licensees only, calendar quarter
YY

Purpose. Use this worksheet to calculate the nontaxable gallons of special fuels, like diesel, for travel on
nontaxable roads. Idaho only allows special fuels-powered vehicles to claim a refund when using tax-paid
special fuels on nontaxable roads.
Who Can Use This Worksheet:
• International Fuel Tax Agreement (IFTA) licensees with qualified vehicles, or
• Any taxpayers with vehicles not included in an IFTA fleet.
Instructions. (for more information, see next page)
Filing Period (Form 75, Section I):
• For an IFTA licensee, the filing period must match the filing period on the IFTA return.
• You can include up to four calendar quarter worksheets with one Form 75 when filing your income tax
return. Include copies of all applicable IFTA returns.
○ For example, if the IFTA return is for the second quarter of 2018, the Form 75 filing period is from
4/1/2018 to 6/30/2018.
• All other fuel consumers seeking refunds can file for periods that are at least one month and not more
than one year.
Nontaxable Use (Form 75, Section III). All users should check box 4, Intrastate motor vehicles
off-highway miles.
Calculate nontaxable gallons:
1. Enter total Idaho miles traveled for all vehicles....................................................
2. Enter Idaho taxable miles for all vehicles.............................................................
3. Calculate your nontaxable miles. Subtract line 2 from line 1...............................
4. Enter the miles per gallon (MPG) for all vehicles.................................................
5. Calculate your nontaxable gallons. Divide line 3 by line 4
(round to whole gallons).......................................................................................
Transfer the nontaxable gallons from line 5, (above) to the Form 75 Section V, line 2 and Section VII,
line 1 for the appropriate fuel type.
Include the following with your Form 75:
• A copy of this worksheet.
• IFTA licensees must include a copy of their IFTA return and write “COPY” at the top.
Not including the items listed above may delay your refund.
Complete a separate worksheet if you’re an IFTA licensee claiming nontaxable gallons from sources other
than nontaxable roads for qualified IFTA vehicles (e.g., a power take-off).
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Form 75-NM — Instructions

Records Required. You must keep records that
show the nontaxable miles you claim. Your refund
claim can be denied if you don’t provide proper
records.

General.
• The most common special fuel is diesel.
• “Highway” and “road” mean the same thing
when defining taxable or nontaxable use for
special fuel.

IFTA licensees must follow the IFTA record-keeping
requirements found at the sites listed below:

• Refunds won’t offset tax due on your IFTA
report.

• IFTA Procedures Manual
(https://www.iftach.org/manualnew.php)

What’s an Idaho taxable road for special
fuels users?

• Idaho IFTA licensees page
(tax.idaho.gov/i-1035.cfm)

• Taxable roads are open to the public.

• Motor Fuels Tax Rule 400 (IDAPA
35.01.05.400)

• A taxable road can be made of asphalt,
concrete, gravel, dirt, or other materials.
What is an Idaho nontaxable road for special fuels
users?
• Travel on private property including
private roads.

(continued)

All others must follow record-keeping requirements
in Motor Fuel Tax Rule 290 (IDAPA 35.01.05.290).
However, you’re encouraged to keep records
similar to those required by IFTA.

• Roads under construction not open to
the public.
Find more information Motor Fuels Tax
Administrative Rules, Rule 290 (IDAPA
35.01.05.290) at https://adminrules.idaho.gov/
rules/current/35/index.html.

In the Boise area: (208) 334-7660 | Toll free: (800) 972-7660
Hearing impaired (TDD) (800) 377-3529
tax.idaho.gov/contact
EFO00292

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Page 2 of 2

Extracted from PDF file 2023-idaho-form-75-nm.pdf, last modified November 2018

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More about the Idaho FORM 75-NM Corporate Income Tax TY 2023

We last updated the Idaho Fuels Tax Refund Worksheet IFTA Nontaxable Miles Worksheet in February 2024, so this is the latest version of FORM 75-NM, fully updated for tax year 2023. You can download or print current or past-year PDFs of FORM 75-NM directly from TaxFormFinder. You can print other Idaho tax forms here.

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Other Idaho Corporate Income Tax Forms:

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 Tax Return
FORM 66	Idaho Fiduciary Income Tax Tax Return
FORM 65	Idaho Partnership Return of Income Tax Return
FORM 67	Credit for Idaho Research Activities Tax Credit
FORM 41ESR	Underpayment of Estimated Tax by Corporations Estimated

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-NM from the State Tax Commission in February 2024.

Show Sources >

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-NM

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

2023 FORM 75-NM