COMPLETING
AN IFTA TAX
RETURN
Revised 8/06
OVERVIEW
 Completing the IFTA Return
 Appropriate rounding on the IFTA Return
 Surcharge Jurisdictions and how to calculate surcharge
 Penalties and Interest
 Important Reminders
 Taxpayer Assistance
2
BEFORE YOU START
 Records of all miles traveled in each jurisdiction
 Fuel receipts for all jurisdictions traveled
 IFTA Tax Return (Gas-1276 IFTA)
 IFTA Return Instructions (Gas-1276 IFTA-I)
 Fuel Tax Rate Sheet for the appropriate quarter
(Gas-1278)
3
IFTA FILING INSTRUCTIONS – PAGE 1
Legal name as shown on IFTA License
Mailing Address
City State ZIP
NC890000001IF
3/31/06
Name and Address:
If your return has a pre-addressed label, verify that all information on the label is
correct. Make any changes necessary on the form. If you do not have a pre-addressed
label be sure to include the company name, mailing address, city, state, and zip code.
4
IFTA FILING INSTRUCTIONS – PAGE 1
9/30/06
Legal name as shown on IFTA License
Mailing Address
City State ZIP
NC890000001IF
930/06
Close Account:
If your business is no longer operating and you wish to close your account, fill in the
applicable circle and enter the effective date for closing the account.
5
IFTA FILING INSTRUCTIONS – PAGE 1
Legal name as shown on IFTA License
Mailing Address
City State ZIP
890000001
Account Number:
If your account number is not included on a pre-addressed mailing label, enter the account
number in the space provided. Your account number will be a 9 digit number and will begin
with 89.
6
IFTA FILING INSTRUCTIONS – PAGE 1
Legal name as shown on IFTA License
Mailing Address
City State ZIP
NC890000001IF
890000001
9/30/06
Account Number:
If your account number has changed, please note the change in the space “Account
Number” and attach an explanation for the change. Do not draw a line through the
account number printed on the label.
7
IFTA FILING INSTRUCTIONS – PAGE 1
Legal name as shown on IFTA License
Mailing Address
City State ZIP
2006
NC890000001IF
9/30/06
Return Period:
Fill in the applicable circle for the quarter that represents the period being filed.
Enter the 4-digit number that represents the year of the filing period.
8
IFTA FILING INSTRUCTIONS – PAGE 1
Legal name as shown on IFTA License
Mailing Address
City State ZIP
2006
NC890000001IF
9/30/06
X
No Operations:
If you did not have any operations in any jurisdictions during the reporting period,
place an “X” in the box on Line 1. A return must be filed even if you do not operate in
any jurisdiction during the period.
9
IFTA FILING INSTRUCTIONS – PAGE 1
AMENDED
Legal name as shown on IFTA License
Mailing Address
City State ZIP
X
890000001
9/30/06
Amended Return:
If you are amending a previously filed return, indicate the period to be amended. Also,
mark the return as “AMENDED” at the top of the return.
10
IFTA FILING INSTRUCTIONS – PAGE 2
Schedule A
Fuel Type
Total Miles
All Jurisdictions
Total Fuel
All Jurisdictions
Average Miles
Per Gallon (0.00)
Fuel Type
Total Miles
All Jurisdictions
3466
855
4.05
Ethanol
ET
Diesel
DI
Gasoline
GA
Methanol
MT
Gasohol
GH
E85
E8
Propane
LP
M85
M8
Liquid Natural Gas
LN
A55
A5
CNG
CN
Other
CN
Total Fuel
All Jurisdictions
Average Miles
Per Gallon (0.00)
TOTAL MILES ALL JURISDICTIONS:
Beside each applicable fuel type, enter the total miles traveled by all qualified vehicles using that
fuel type.
TOTAL FUEL ALL JURISDICTIONS:
Beside the appropriate fuel type line, enter the total gallons of fuel purchased for each applicable
fuel type.
11
IFTA FILING INSTRUCTIONS – PAGE 2
Schedule A
Fuel Type
Total Miles
All Jurisdictions
Total Fuel
All Jurisdictions
Average Miles
Per Gallon (0.00)
Fuel Type
Total Miles
All Jurisdictions
3466
855
4.05
Ethanol
ET
Diesel
DI
Gasoline
GA
Methanol
MT
Gasohol
GH
E85
E8
Propane
LP
M85
M8
Liquid Natural Gas
LN
A55
A5
CNG
CN
Other
CN
Total Fuel
All Jurisdictions
Average Miles
Per Gallon (0.00)
TOTAL MILES AND FUEL ALL JURISDICTIONS:
If all of your operations are within the State of North Carolina, and your vehicles display IFTA
decals, you must report all miles and fuel on the tax return. You may not file a “No Operations”
return due to not traveling outside of North Carolina.
12
IFTA FILING INSTRUCTIONS – PAGE 2
Schedule A
Fuel Type
Total Miles
All Jurisdictions
Total Fuel
All Jurisdictions
Average Miles
Per Gallon (0.00)
Fuel Type
Total Miles
All Jurisdictions
3466
855
4.05
Ethanol
ET
Diesel
DI
Gasoline
GA
Methanol
MT
Gasohol
GH
E85
E8
Propane
LP
M85
M8
Liquid Natural Gas
LN
A55
A5
CNG
CN
Other
CN
Total Fuel
All Jurisdictions
Average Miles
Per Gallon (0.00)
AVERAGE MILES PER GALLON:
Divide the total miles for each fuel type by the total gallons of fuel purchased for that fuel type.
Enter the average miles per gallon. Round the MPG to 2 decimal places – Example: (0.00)
(TOTAL MILES / TOTAL GALLONS = MPG)
13
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
(F)
Net Taxable or
(Credit) Gallons
(col D-E)
(G)
(H)
Tax Rate
Tax or (Credit)
(col F x G)
(I)
(J)
Total or
(Credit) Due
Interest
(col H +I)
FL
GA
NC
SC
TN
VA
VA SC
SubTotals Page 2
IFTA MEMBER JURISDICTION:
List all member jurisdictions, in alphabetical order, in which you operated during the period. (VA
SC = Virginia Surcharge)
14
IFTA FILING INSTRUCTIONS - PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
FL
DI
GA
DI
NC
DI
SC
DI
TN
DI
VA
DI
VA SC
DI
(B)
(C)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
(F)
Net Taxable or
(Credit) Gallons
(col D-E)
(G)
(H)
Tax Rate
Tax or (Credit)
(col F x G)
(I)
(J)
Total or
(Credit) Due
Interest
(col H +I)
SubTotals Page 2
FUEL TYPES:
Indicate the fuel types for each jurisdiction listed. If more than one fuel type is used in any
jurisdiction, a separate line must be used for each fuel type.
15
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
FL
DI
772
GA
DI
234
NC
DI
1598
SC
DI
398
TN
DI
132
VA
DI
332
VA SC
DI
SubTotals Page 2
(C)
(F)
Net Taxable or
(Credit) Gallons
(col D-E)
(G)
(H)
Tax Rate
Tax or (Credit)
(col F x G)
(I)
(J)
Total or
(Credit) Due
Interest
(col H +I)
3466
TOTAL MEMBER JURISDICTION MILES:
Enter the total miles traveled for each jurisdiction, for each fuel type. You must include
taxable and non-taxable miles.
16
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule A
Fuel Type
Diesel
Total Miles
All Jurisdictions
Total Fuel
All Jurisdictions
3466
855
DI
Average Miles
Per Gallon (0.00)
4.05
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
FL
DI
772
GA
DI
234
NC
DI
1598
SC
DI
398
TN
DI
132
VA
DI
332
VA SC
DI
SubTotals Page 2
(C)
(F)
Net Taxable or
(Credit) Gallons
(col D-E)
(G)
(H)
Tax Rate
Tax or (Credit)
(col F x G)
(I)
(J)
Total or
(Credit) Due
Interest
(col H +I)
3466
TOTAL MEMBER JURISDICTION MILES:
Schedule B, Column “B”, should equal Schedule A, Total Miles All Jurisdictions;
unless you have operations in Non-IFTA jurisdictions that are not shown on the return; i.e.
DC mileage.
17
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
FL
DI
772
GA
DI
234
NC
DI
1598
SC
DI
398
TN
DI
132
VA
DI
332
VA SC
DI
0
SubTotals Page 2
(C)
(F)
Net Taxable or
(Credit) Gallons
(col D-E)
(G)
(H)
Tax Rate
Tax or (Credit)
(col F x G)
(I)
(J)
Total or
(Credit) Due
Interest
(col H +I)
3466
SURCHARGES:
Some jurisdictions have a surcharge. This is a separate tax in addition to the fuel tax. The
surcharge is based on taxable gallons. Enter –0– on the Surcharge row for Total Member
Jurisdiction Miles.
18
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
FL
DI
772
GA
DI
234
NC
DI
1598
SC
DI
398
TN
DI
132
VA
DI
332
VA SC
DI
0
SubTotals Page 2
(C)
(F)
Net Taxable or
(Credit) Gallons
(col D-E)
(G)
(H)
Tax Rate
Tax or (Credit)
(col F x G)
(I)
(J)
Total or
(Credit) Due
Interest
(col H +I)
3466
SURCHARGES:
Jurisdictions having a surcharge are listed twice on the IFTA Tax Rate Sheet and are noted
“SurChg”. These jurisdictions should be listed on the return just as they appear on the tax rate
sheet. The following jurisdictions have a surcharge: Indiana, Kentucky, and Virginia.
19
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
FL
DI
772
772
GA
DI
234
234
NC
DI
1598
1598
SC
DI
398
398
TN
DI
132
132
VA
DI
332
332
VA SC
DI
0
0
3466
3466
SubTotals Page 2
(D)
(F)
Net Taxable or
(Credit) Gallons
(col D-E)
(G)
(H)
Tax Rate
Tax or (Credit)
(col F x G)
(I)
(J)
Total or
(Credit) Due
Interest
(col H +I)
TAXABLE MILES:
Enter the total taxable miles traveled for each jurisdiction by fuel type. Miles traveled in all
IFTA jurisdictions while operating under an IFTA Temporary Permit are taxable. Enter –0– on
the surcharge row for Taxable Miles.
20
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
FL
DI
772
772
GA
DI
234
234
NC
DI
1598
1598
SC
DI
398
398
TN
DI
132
132
VA
DI
332
332
VA SC
DI
0
0
3466
3466
SubTotals Page 2
(D)
(F)
Net Taxable or
(Credit) Gallons
(col D-E)
(G)
(H)
Tax Rate
Tax or (Credit)
(col F x G)
(I)
(J)
Total or
(Credit) Due
Interest
(col H +I)
EXEMPT MILES:
Some jurisdictions allow exempt miles. If exempt miles are claimed, provide an explanation
for each exemption taken on the return.
21
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
FL
DI
772
772
GA
DI
234
234
NC
DI
1598
1598
SC
DI
398
398
TN
DI
132
132
VA
DI
332
332
VA SC
DI
0
0
3466
3466
SubTotals Page 2
(D)
(F)
Net Taxable or
(Credit) Gallons
(col D-E)
(G)
(H)
Tax Rate
Tax or (Credit)
(col F x G)
(I)
(J)
Total or
(Credit) Due
Interest
(col H +I)
EXEMPT MILES:
It is your responsibility to contact jurisdictions, individually, to determine exempt miles. It is also
your responsibility to maintain records of exemptions for future review.
22
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(D)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
FL
DI
772
772
191
GA
DI
234
234
58
NC
DI
1598
1598
395
SC
DI
398
398
98
TN
DI
132
132
33
VA
DI
332
332
82
VA SC
DI
0
0
82
3466
3466
857
SubTotals Page 2
(E)
(F)
Net Taxable or
(Credit) Gallons
(col D-E)
(G)
(H)
Tax Rate
Tax or (Credit)
(col F x G)
(I)
(J)
Total or
(Credit) Due
Interest
(col H +I)
TAXABLE GALLONS:
Enter the total taxable gallons of fuel consumed for each jurisdiction and fuel type.
23
Schedule A
Fuel Type
Diesel
IFTA FILING INSTRUCTIONS – PAGES 2-4
Total Miles
All Jurisdictions
Total Fuel
All Jurisdictions
Average Miles
Per Gallon (0.00)
3466
855
4.05
DI
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(D)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
FL
DI
772
772
191
GA
DI
234
234
58
NC
DI
1598
1598
395
SC
DI
398
398
98
TN
DI
132
132
33
VA
DI
332
332
82
VA SC
DI
0
0
82
3466
3466
857
SubTotals Page 2
(E)
(F)
Net Taxable or
(Credit) Gallons
(col D-E)
(G)
(H)
Tax Rate
Tax or (Credit)
(col F x G)
(I)
(J)
Total or
(Credit) Due
Interest
(col H +I)
TAXABLE GALLONS:
To determine this figure, divide Taxable Miles (Column C) by the average MPG calculated for that
fuel type in Schedule A. (772 / 4.05 = 191)
For jurisdictions with surcharge, the Taxable Gallons should be the same for both lines.
24
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
FL
DI
772
772
191
110
GA
DI
234
234
58
130
NC
DI
1598
1598
395
399
SC
DI
398
398
98
89
TN
DI
132
132
33
0
VA
DI
332
332
82
127
VA SC
DI
0
0
82
0
3466
3466
857
855
SubTotals Page 2
(F)
Net Taxable or
(Credit) Gallons
(col D-E)
(G)
(H)
Tax Rate
Tax or (Credit)
(col F x G)
(I)
(J)
Total or
(Credit) Due
Interest
(col H +I)
TAX-PAID GALLONS:
Enter the gallons of tax-paid fuel purchased for each fuel type. Include fuel purchased at the
retail pump and withdrawals from bulk storage. Enter –0– on the surcharge row for Tax-paid
Gallons. Do not include NON-TAX-PAID purchases.
25
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
FL
DI
772
772
191
110
GA
DI
234
234
58
130
NC
DI
1598
1598
395
399
SC
DI
398
398
98
89
TN
DI
132
132
33
0
VA
DI
332
332
82
127
VA SC
DI
0
0
82
0
3466
3466
857
855
SubTotals Page 2
(F)
Net Taxable or
(Credit) Gallons
(col D-E)
(G)
(H)
Tax Rate
Tax or (Credit)
(col F x G)
(I)
(J)
Total or
(Credit) Due
Interest
(col H +I)
TAX-PAID GALLONS:
If a jurisdiction has a surcharge, the surcharge amount is owed on all the gallons you
consume in that jurisdiction. Surcharge is always a tax due. You do not receive a credit for
surcharge on Tax-paid Gallons.
26
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
FL
DI
772
772
191
110
GA
DI
234
234
58
130
NC
DI
1598
1598
395
399
SC
DI
398
398
98
89
TN
DI
132
132
33
0
VA
DI
332
332
82
127
VA SC
DI
0
0
82
0
3466
3466
857
855
SubTotals Page 2
(F)
Net Taxable or
(Credit) Gallons
(col D-E)
(G)
(H)
Tax Rate
Tax or (Credit)
(col F x G)
(I)
(J)
Total or
(Credit) Due
Interest
(col H +I)
TAX-PAID GALLONS:
Include fuel purchased while operating under a North Carolina IFTA Temporary Permit or
North Carolina Temporary Trip Permit. For fuel purchased while operating under another
jurisdiction’s temporary permit, contact that jurisdiction for reporting requirements.
27
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
(F)
Net Taxable or
(Credit) Gallons
(col D-E)
FL
DI
772
772
191
110
81
GA
DI
234
234
58
130
-72
NC
DI
1598
1598
395
399
-4
SC
DI
398
398
98
89
9
TN
DI
132
132
33
0
33
VA
DI
332
332
82
127
-45
VA SC
DI
0
0
82
0
82
3466
3466
857
855
2
SubTotals Page 2
(G)
(H)
Tax Rate
Tax or (Credit)
(col F x G)
(I)
(J)
Total or
(Credit) Due
Interest
(col H +I)
NET TAXABLE OR (CREDIT) GALLONS:
Net taxable or (Credit) gallons represent the difference between taxable gallons and Tax-paid
Gallons. To calculate this figure, subtract Column E from Column D. ( 191 – 110 = 81)
28
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
(F)
Net Taxable or
(Credit) Gallons
(col D-E)
FL
DI
772
772
191
110
81
GA
DI
234
234
58
130
-72
NC
DI
1598
1598
395
399
-4
SC
DI
398
398
98
89
9
TN
DI
132
132
33
0
33
VA
DI
332
332
82
127
-45
VA SC
DI
0
0
82
0
82
3466
3466
857
855
2
SubTotals Page 2
(G)
(H)
Tax Rate
Tax or (Credit)
(col F x G)
(I)
(J)
Total or
(Credit) Due
Interest
(col H +I)
NET TAXABLE OR (CREDIT) GALLONS:
If Column D is greater than Column E, you will owe additional tax. If Column D is less than
Column E, you are due a credit. Identify this credit with a minus sign ( - ) or brackets.
29
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
(F)
Net Taxable or
(Credit) Gallons
(col D-E)
FL
DI
772
772
191
110
81
GA
DI
234
234
58
130
-72
NC
DI
1598
1598
395
399
-4
SC
DI
398
398
98
89
9
TN
DI
132
132
33
0
33
VA
DI
332
332
82
127
-45
VA SC
DI
0
0
82
0
82
3466
3466
857
855
2
SubTotals Page 2
(G)
(H)
Tax Rate
Tax or (Credit)
(col F x G)
(I)
(J)
Total or
(Credit) Due
Interest
(col H +I)
NET TAXABLE OR (CREDIT) GALLONS:
If a jurisdiction has a surcharge, the surcharge amount will be the same figure as entered on
the surcharge line from Column D.
30
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
(F)
(G)
(H)
Net Taxable or
(Credit) Gallons
(col D-E)
Tax Rate
Tax or (Credit)
(col F x G)
FL
DI
772
772
191
110
81
0.2937
GA
DI
234
234
58
130
-72
0.1297
NC
DI
1598
1598
395
399
-4
0.266
SC
DI
398
398
98
89
9
0.16
TN
DI
132
132
33
0
33
0.17
VA
DI
332
332
82
127
-45
0.16
VA SC
DI
0
0
82
0
82
0.035
3466
3466
857
855
2
SubTotals Page 2
(I)
(J)
Total or
(Credit) Due
Interest
(col H +I)
TAX RATE:
For each jurisdiction listed on your return, enter the tax rate indicated on the tax rate sheet
(Gas-1278) for each applicable fuel type and surcharge. The tax rate sheet changes every
quarter so you need to make sure that you have the correct tax rate sheet for the filing period.
31
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
(F)
(G)
(H)
(I)
Net Taxable or
(Credit) Gallons
(col D-E)
Tax Rate
Tax or (Credit)
(col F x G)
FL
DI
772
772
191
110
81
0.2937
$
23.79
GA
DI
234
234
58
130
-72
0.1297
$
(9.34)
NC
DI
1598
1598
395
399
-4
0.266
$
(1.06)
SC
DI
398
398
98
89
9
0.16
$
1.44
TN
DI
132
132
33
0
33
0.17
$
5.61
VA
DI
332
332
82
127
-45
0.16
$
(7.20)
VA SC
DI
0
0
82
0
82
0.035
$
2.87
3466
3466
857
855
2
$
16.11
SubTotals Page 2
(J)
Total or
(Credit) Due
Interest
(col H +I)
TAX OR (CREDIT):
Multiply the figure in Column F by the tax rate reported in Column G. Enter the results on each line
in Column H. If the figure in Column F is positive then additional tax is due. If the figure in Column F
is negative then a credit is due and should be represented with a minus sign or in brackets.
32
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
(F)
(G)
(H)
(I)
Net Taxable or
(Credit) Gallons
(col D-E)
Tax Rate
Tax or (Credit)
(col F x G)
Total or
(Credit) Due
Interest
(col H +I)
$
FL
DI
772
772
191
110
81
0.2937
$
23.79
GA
DI
234
234
58
130
-72
0.1297
$
(9.34) $
-
NC
DI
1598
1598
395
399
-4
0.266
$
(1.06) $
-
SC
DI
398
398
98
89
9
0.16
$
1.44
$
0.03
TN
DI
132
132
33
0
33
0.17
$
5.61
$
0.11
VA
DI
332
332
82
127
-45
0.16
$
VA SC
DI
0
0
82
0
82
0.035
$
2.87
$
-
3466
3466
857
855
2
$
16.11
$
0.62
SubTotals Page 2
(7.20) $
(J)
0.48
-
INTEREST:
If you file your return late, you must calculate interest for each jurisdiction that is owed additional
tax. Calculate the interest by multiplying Column H by one percent (1%) for each month that the
return is late. A partial month is charged a full month’s interest.
33
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
(F)
(G)
(H)
(I)
Net Taxable or
(Credit) Gallons
(col D-E)
Tax Rate
Tax or (Credit)
(col F x G)
Total or
(Credit) Due
Interest
(col H +I)
$
FL
DI
772
772
191
110
81
0.2937
$
23.79
GA
DI
234
234
58
130
-72
0.1297
$
(9.34) $
-
NC
DI
1598
1598
395
399
-4
0.266
$
(1.06) $
-
SC
DI
398
398
98
89
9
0.16
$
1.44
$
0.03
TN
DI
132
132
33
0
33
0.17
$
5.61
$
0.11
VA
DI
332
332
82
127
-45
0.16
$
VA SC
DI
0
0
82
0
82
0.035
$
2.87
$
-
3466
3466
857
855
2
$
16.11
$
0.62
SubTotals Page 2
(7.20) $
(J)
0.48
-
INTEREST:
Interest is not calculated for (Credits).
34
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
(F)
(G)
(H)
(I)
Net Taxable or
(Credit) Gallons
(col D-E)
Tax Rate
Tax or (Credit)
(col F x G)
Total or
(Credit) Due
Interest
(col H +I)
$
FL
DI
772
772
191
110
81
0.2937
$
23.79
GA
DI
234
234
58
130
-72
0.1297
$
(9.34) $
-
NC
DI
1598
1598
395
399
-4
0.266
$
(1.06) $
-
SC
DI
398
398
98
89
9
0.16
$
1.44
$
0.03
TN
DI
132
132
33
0
33
0.17
$
5.61
$
0.11
VA
DI
332
332
82
127
-45
0.16
$
VA SC
DI
0
0
82
0
82
0.035
$
2.87
$
-
3466
3466
857
855
2
$
16.11
$
0.62
SubTotals Page 2
(7.20) $
(J)
0.48
-
INTEREST:
To calculate the interest for jurisdictions with a surcharge, add the surcharge due to any tax(credit)
due. If the net figure is a (Credit), as above, then no interest is due.
35
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
(F)
(G)
(H)
(I)
Net Taxable or
(Credit) Gallons
(col D-E)
Tax Rate
Tax or (Credit)
(col F x G)
Total or
(Credit) Due
Interest
(col H +I)
$
FL
DI
772
772
191
110
81
0.2937
$
23.79
GA
DI
234
234
58
130
-72
0.1297
$
(9.34) $
-
NC
DI
1598
1598
395
399
-4
0.266
$
(1.06) $
-
SC
DI
398
398
98
89
9
0.16
$
1.44
$
0.03
TN
DI
132
132
33
0
33
0.17
$
5.61
$
0.11
VA
DI
332
332
82
37
45
0.16
$
7.20
$
0.20
VA SC
DI
0
0
82
0
82
0.035
$
2.87
3466
3466
857
765
92
$
30.51
$
0.82
SubTotals Page 2
(J)
0.48
INTEREST:
If the net figure is a tax liability, as above, then interest is calculated on the net liability and recorded
on the tax due line as noted with the arrow .
36
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
(F)
(G)
(H)
(I)
Net Taxable or
(Credit) Gallons
(col D-E)
Tax Rate
Tax or (Credit)
(col F x G)
Total or
(Credit) Due
Interest
(col H +I)
$
FL
DI
772
772
191
110
81
0.2937
$
23.79
GA
DI
234
234
58
130
-72
0.1297
$
NC
DI
1598
1598
395
399
-4
0.266
$
SC
DI
398
398
98
89
9
0.16
$
1.44
TN
DI
132
132
33
0
33
0.17
$
5.61
VA
DI
332
332
82
127
-45
0.16
$
VA SC
DI
0
0
82
0
82
0.035
$
2.87
3466
3466
857
855
2
$
16.11
SubTotals Page 2
(J)
0.48
$
24.27
(9.34) $
-
$
(9.34)
(1.06) $
-
$
(1.06)
$
0.03
$
1.47
$
0.11
$
5.72
-
$
(7.20)
$
-
$
2.87
$
0.62
$
16.73
(7.20) $
TOTAL TAX OR (CREDIT) DUE:
Add the totals of Columns H and I for each jurisdiction listed. Record those totals in Column J.
37
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
(F)
(G)
(H)
(I)
Net Taxable or
(Credit) Gallons
(col D-E)
Tax Rate
Tax or (Credit)
(col F x G)
Total or
(Credit) Due
Interest
(col H +I)
$
FL
DI
772
772
191
110
81
0.2937
$
23.79
GA
DI
234
234
58
130
-72
0.1297
$
NC
DI
1598
1598
395
399
-4
0.266
$
SC
DI
398
398
98
89
9
0.16
$
1.44
TN
DI
132
132
33
0
33
0.17
$
5.61
VA
DI
332
332
82
127
-45
0.16
$
VA SC
DI
0
0
82
0
82
0.035
$
2.87
3466
3466
857
855
2
$
16.11
SubTotals Page 2
(J)
0.48
$
24.27
(9.34) $
-
$
(9.34)
(1.06) $
-
$
(1.06)
$
0.03
$
1.47
$
0.11
$
5.72
-
$
(7.20)
$
-
$
2.87
$
0.62
$
16.73
(7.20) $
SUBTOTALS:
Calculate the subtotals for each column, on each page, by adding each vertical column. Enter
the results in the space entitled “Subtotals Page X”, along the bottom of each page.
38
IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule B
(A)
IFTA
Member
Fuel
Jurisdiction Types
(B)
(C)
(D)
(E)
Taxable
Taxpaid Gallons
Taxable
Gallons
Service Stations
Total Member Member
(col C divided
Purchases
Jurisdiction Jurisdiction by calculated
and/or Bulk
Miles
Miles
MPG in Sch. A)
Withdrawals
(F)
(G)
(H)
(I)
Net Taxable or
(Credit) Gallons
(col D-E)
Tax Rate
Tax or (Credit)
(col F x G)
Total or
(Credit) Due
Interest
(col H +I)
$
FL
DI
772
772
191
110
81
0.2937
$
23.79
GA
DI
234
234
58
130
-72
0.1297
$
NC
DI
1598
1598
395
399
-4
0.266
$
SC
DI
398
398
98
89
9
0.16
$
1.44
TN
DI
132
132
33
0
33
0.17
$
5.61
VA
DI
332
332
82
127
-45
0.16
$
VA SC
DI
0
0
82
0
82
0.035
$
2.87
3466
3466
857
855
2
$
16.11
SubTotals Page 2
(J)
0.48
$
24.27
(9.34) $
-
$
(9.34)
(1.06) $
-
$
(1.06)
$
0.03
$
1.47
$
0.11
$
5.72
-
$
(7.20)
$
-
$
2.87
$
0.62
$
16.73
(7.20) $
SUBTOTALS :
Do not include the taxable gallons entered for surcharges when adding Columns D and F when
calculating subtotals.
39
IFTA FILING INSTRUCTIONS – PAGE 1
Total
Miles
Col. B
Taxable
Miles
Col. C
Taxable
Gallons
Col. D
Taxpaid
Gallons
Col. E
Net Taxable
or (Credit)
Gallons Col.
F
3. Page 2
3466
3466
857
855
2
$
4. Page 3
0
0
0
0
0
$
-
$
-
5. Page 4
0
0
0
0
0
$
-
$
-
Subtotals
From
Schedule B
Tax or
(Credit)
Col. H
Interest
Col. I
16.11 $
0.62
6. Totals
7. Tax or (Credit) Due(Total from Line 7, Column H)
8. Previous (Credit) Availiable
9. Penalty Due (See Instructions)
10. Interest Due (Total from Line 7, Column I)
11. Total Balance or (Credit) Due
(Make check payable to: N.C. Department of Revenue. Any payment must be
drawn on a U.S. (domestic) bank and payable in US dollars.
$
-
TAX OR (CREDIT) CALCULATIONS:
Bring the subtotals for Columns B, C, D, E, F, H, and I from Pages 2, 3, and 4 to
the front of the tax return to Lines 3, 4, and 5 respectively.
40
IFTA FILING INSTRUCTIONS – PAGE 1
Total
Miles
Col. B
Taxable
Miles
Col. C
Taxable
Gallons
Col. D
Taxpaid
Gallons
Col. E
Net Taxable
or (Credit)
Gallons Col.
F
3. Page 2
3466
3466
857
855
2
$
4. Page 3
0
0
0
0
0
$
-
$
-
5. Page 4
0
0
0
0
0
$
-
$
-
6. Totals
3466
3466
857
855
2
$
Subtotals
From
Schedule B
Tax or
(Credit)
Col. H
Interest
Col. I
16.11 $
16.11 $
0.06
0.62
7. Tax or (Credit) Due(Total from Line 7, Column H)
8. Previous (Credit) Availiable
9. Penalty Due (See Instructions)
10. Interest Due (Total from Line 7, Column I)
11. Total Balance or (Credit) Due
(Make check payable to: N.C. Department of Revenue. Any payment must be
drawn on a U.S. (domestic) bank and payable in US dollars.
$
-
TAX OR (CREDIT) CALCULATIONS:
Enter the total amounts for Line 6 for each column by adding Lines 3, 4, and 5.
41
IFTA FILING INSTRUCTIONS – PAGE 1
Total
Miles
Col. B
Taxable
Miles
Col. C
Taxable
Gallons
Col. D
Taxpaid
Gallons
Col. E
Net Taxable
or (Credit)
Gallons Col.
F
3. Page 2
3466
3466
857
855
2
$
4. Page 3
0
0
0
0
0
$
-
$
-
5. Page 4
0
0
0
0
0
$
-
$
-
6. Totals
3466
3466
857
855
2
$
Subtotals
From
Schedule B
7. Tax or (Credit) Due(Total from Line 7, Column H)
Tax or
(Credit)
Col. H
$
Interest
Col. I
16.11 $
16.11 $
0.62
0.62
16.11
8. Previous (Credit) Availiable
9. Penalty Due (See Instructions)
10. Interest Due (Total from Line 7, Column I)
11. Total Balance or (Credit) Due
(Make check payable to: N.C. Department of Revenue. Any payment must be
drawn on a U.S. (domestic) bank and payable in US dollars.
TAX/(CREDIT) DUE:
Enter the total from Line 6, Column H.
42
IFTA FILING INSTRUCTIONS – PAGE 1
Total
Miles
Col. B
Taxable
Miles
Col. C
Taxable
Gallons
Col. D
Taxpaid
Gallons
Col. E
Net Taxable
or (Credit)
Gallons Col.
F
3. Page 2
3466
3466
857
855
2
$
4. Page 3
0
0
0
0
0
$
-
$
-
5. Page 4
0
0
0
0
0
$
-
$
-
6. Totals
3466
3466
857
855
2
$
Subtotals
From
Schedule B
7. Tax or (Credit) Due(Total from Line 7, Column H)
Tax or
(Credit)
Col. H
$
Interest
Col. I
16.11 $
16.11 $
0.62
0.62
16.11
8. Previous (Credit) Availiable
9. Penalty Due (See Instructions)
10. Interest Due (Total from Line 7, Column I)
11. Total Balance or (Credit) Due
(Make check payable to: N.C. Department of Revenue. Any payment must be
drawn on a U.S. (domestic) bank and payable in US dollars.
PREVIOUS (CREDIT) AVAILABLE:
You may apply any unused North Carolina credit that has not been previously
refunded. Available credits would generally be for an amount less than $3.00 as
credits over $3.00 have been automatically refunded by the Department.
43
IFTA FILING INSTRUCTIONS
RETURN DUE DATE:
Returns are due on the last day of the month following the close of each quarter.
RETURN PERIOD
DUE DATE
January – March
April 30
April – June
July 31
July – September
October 31
October – December
January 31
RETURN RECEIVED DATE:
The Department uses the postmark date stamped by the U.S. Post Office to
determine if your return is on time. If you use a postage meter to stamp your mail the
Department will use the meter stamp so long as the Post Office does not also
postmark the envelope.
44
IFTA FILING INSTRUCTIONS – PAGE 1
Total
Miles
Col. B
Taxable
Miles
Col. C
Taxable
Gallons
Col. D
Taxpaid
Gallons
Col. E
Net Taxable
or (Credit)
Gallons Col.
F
3. Page 2
3466
3466
857
855
2
$
4. Page 3
0
0
0
0
0
$
-
$
-
5. Page 4
0
0
0
0
0
$
-
$
-
6. Totals
3466
3466
857
855
2
$
Subtotals
From
Schedule B
7. Tax or (Credit) Due(Total from Line 7, Column H)
Tax or
(Credit)
Col. H
Interest
Col. I
16.11 $
16.11 $
0.62
0.62
$
16.11
$
100.00
8. Previous (Credit) Availiable
9. Penalty Due (See Instructions)
10. Interest Due (Total from Line 7, Column I)
11. Total Balance or (Credit) Due
(Make check payable to: N.C. Department of Revenue. Any payment must be
drawn on a U.S. (domestic) bank and payable in US dollars.
PENALTIES DUE:
Penalty for Late Filing: The penalty for late filing of the return is $50.00.
Penalty for Late Payment: The penalty for a return that is filed late and has a
tax due is $50.00, or 10% of the tax due, whichever is greater.
45
IFTA FILING INSTRUCTIONS – PAGE 1
Total
Miles
Col. B
Taxable
Miles
Col. C
Taxable
Gallons
Col. D
Taxpaid
Gallons
Col. E
Net Taxable
or (Credit)
Gallons Col.
F
3. Page 2
3466
3466
857
855
2
$
4. Page 3
0
0
0
0
0
$
-
$
-
5. Page 4
0
0
0
0
0
$
-
$
-
6. Totals
3466
3466
857
855
2
$
Subtotals
From
Schedule B
7. Tax or (Credit) Due(Total from Line 7, Column H)
Tax or
(Credit)
Col. H
Interest
Col. I
16.11 $
16.11 $
0.62
0.62
$
16.11
$
100.00
8. Previous (Credit) Availiable
9. Penalty Due (See Instructions)
10. Interest Due (Total from Line 7, Column I)
11. Total Balance or (Credit) Due
(Make check payable to: N.C. Department of Revenue. Any payment must be
drawn on a U.S. (domestic) bank and payable in US dollars.
PENALTIES DUE:
Penalty for Underpayment of Tax Due: The penalty for a return that is underpaid
is $50.00, or 10% of the tax due, whichever is greater.
46
IFTA FILING INSTRUCTIONS – PAGE 1
Total
Miles
Col. B
Taxable
Miles
Col. C
Taxable
Gallons
Col. D
Taxpaid
Gallons
Col. E
Net Taxable
or (Credit)
Gallons Col.
F
3. Page 2
3466
3466
857
855
2
$
4. Page 3
0
0
0
0
0
$
-
$
-
5. Page 4
0
0
0
0
0
$
-
$
-
6. Totals
3466
3466
857
855
2
$
Subtotals
From
Schedule B
Tax or
(Credit)
Col. H
Interest
Col. I
16.11 $
16.11 $
0.62
0.62
$
16.11
9. Penalty Due (See Instructions)
$
100.00
10. Interest Due (Total from Line 7, Column I)
$
0.62
7. Tax or (Credit) Due(Total from Line 7, Column H)
8. Previous (Credit) Availiable
11. Total Balance or (Credit) Due
(Make check payable to: N.C. Department of Revenue. Any payment must be
drawn on a U.S. (domestic) bank and payable in US dollars.
INTEREST DUE:
Enter the total from Line 6, Column I.
47
IFTA FILING INSTRUCTIONS – PAGE 1
Total
Miles
Col. B
Taxable
Miles
Col. C
Taxable
Gallons
Col. D
Taxpaid
Gallons
Col. E
Net Taxable
or (Credit)
Gallons Col.
F
3. Page 2
3466
3466
857
855
2
$
4. Page 3
0
0
0
0
0
$
-
$
-
5. Page 4
0
0
0
0
0
$
-
$
-
6. Totals
3466
3466
857
855
2
$
Subtotals
From
Schedule B
Tax or
(Credit)
Col. H
Interest
Col. I
16.11 $
16.11 $
0.62
0.62
$
16.11
9. Penalty Due (See Instructions)
$
100.00
10. Interest Due (Total from Line 7, Column I)
$
0.62
11. Total Balance or (Credit) Due
(Make check payable to: N.C. Department of Revenue. Any payment must be
drawn on a U.S. (domestic) bank and payable in US dollars.
$
116.73
7. Tax or (Credit) Due(Total from Line 7, Column H)
8. Previous (Credit) Availiable
TOTAL BALANCE DUE:
Add Lines 7, 9, and 10, then subtract Line 8. If tax is due, send the return along
with your payment for the amount of the tax, penalty, and interest due to the North
Carolina Department of Revenue, Motor Fuels Tax Division, P.O. Box 25000,
Raleigh, NC 27640-0950.
48
IFTA FILING INSTRUCTIONS – PAGE 1
Total
Miles
Col. B
Taxable
Miles
Col. C
Taxable
Gallons
Col. D
Taxpaid
Gallons
Col. E
Net Taxable
or (Credit)
Gallons Col.
F
3. Page 2
3466
3466
857
855
2
$
4. Page 3
0
0
0
0
0
$
-
$
-
5. Page 4
0
0
0
0
0
$
-
$
-
6. Totals
3466
3466
857
855
2
$
Subtotals
From
Schedule B
Tax or
(Credit)
Col. H
Interest
Col. I
16.11 $
0.62
16.11 $
0.62
$
16.11
9. Penalty Due (See Instructions)
$
100.00
10. Interest Due (Total from Line 7, Column I)
$
0.62
11. Total Balance or (Credit) Due
(Make check payable to: N.C. Department of Revenue. Any payment must be
drawn on a U.S. (domestic) bank and payable in US dollars.
$
116.73
7. Tax or (Credit) Due(Total from Line 7, Column H)
8. Previous (Credit) Availiable
PAYMENT:
Make all checks or money orders payable to: NC DEPARTMENT OF REVENUE
NOTE: While most Revenue field locations accept cash, our location at 1429
Rock Quarry Road, Raleigh, NC can only accept checks or money orders.
49
IFTA FILING INSTRUCTIONS – PAGE 1
Total
Miles
Col. B
Taxable
Miles
Col. C
Taxable
Gallons
Col. D
Taxpaid
Gallons
Col. E
Net Taxable
or (Credit)
Gallons Col.
F
3. Page 2
3466
3466
857
855
2
$
4. Page 3
0
0
0
0
0
$
-
$
-
5. Page 4
0
0
0
0
0
$
-
$
-
6. Totals
3466
3466
857
855
2
$
Subtotals
From
Schedule B
Tax or
(Credit)
Col. H
Interest
Col. I
16.11 $
16.11 $
0.62
0.62
$
16.11
9. Penalty Due (See Instructions)
$
100.00
10. Interest Due (Total from Line 7, Column I)
$
0.62
11. Total Balance or (Credit) Due
(Make check payable to: N.C. Department of Revenue. Any payment must be
drawn on a U.S. (domestic) bank and payable in US dollars.
$
116.73
7. Tax or (Credit) Due(Total from Line 7, Column H)
8. Previous (Credit) Availiable
TOTAL (CREDIT) DUE:
If you are due a refund, send the return to the North Carolina Department of
Revenue, Motor Fuels Tax Division, P.O. Box 25000, Raleigh, NC 27640-0950.
50
IFTA FILING INSTRUCTIONS – PAGE 1
SIGNATURE, DATE, TELEPHONE NUMBER, AND FAX NUMBER:
Please be sure to sign the return and include your title, the date, telephone number, and fax
number.
51
IFTA FILING INSTRUCTIONS – PAGE 1
X
CERTIFIED COPY OF RETURN:
If you wish to receive a certified copy of your return simply place an “X” in the appropriate box and
the Department will send you the certified copy once the return has been processed.
52
IMPORTANT REMINDERS
 If your return does not have a pre-addressed label, be
certain that you write your account number, full legal
name, address, and return period on Page 1 of the
return in the spaces provided.
 Be sure that your account number and the reporting
period is on all correspondence.
 Report all miles traveled and fuel purchased.
 Round all miles and gallons to the nearest whole number.
 Include out of state trips where travel is only a few miles
over the state line.
53
IMPORTANT REMINDERS
 Round the miles per gallon (MPG) calculation to 2 decimal
places.
 All miles must be recorded by jurisdiction.
 Use the same jurisdiction abbreviations as shown on the
tax rate sheet.
 List jurisdictions in alphabetical order. List only the
jurisdictions in which you travel.
 Round all dollar amounts to the nearest cent.
 Be sure to have your account number with you if you call
or come into our offices.
54
ASSISTANCE
North Carolina Department of Revenue
Motor Fuels Tax Division
1429 Rock Quarry Road, Suite 105
Raleigh, NC 27610
P.O. Box 25000
Raleigh, NC 27640
Internet Address
Telephone Number
Toll Free Number
Fax
www.dornc.com
(919) 733-3409
(877) 308-9092
(919) 733-8654
55