International Fuel Tax Agreement Florida Tax Return
When completing this form, read the instructions provided in the prescribed form carefully. Download
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4. Less Credit from Previous Returns $ ( )
5. Net Tax Due $
6. Tax Due from Previous Return(s) $
7. Total Tax Due $
8. Penalty (See Instructions) $
9. Interest (Total from Schedule 1, Page 2, Column I) $
10. Total Due With This Return – If Credit, Enter -0- and Complete Line 11 $
11.
Amount of Credit. Apply to Succeeding Period � REFUND � $ ( )
FUEL TYPES
Diesel Gasoline OTHER (Please indicate)
Gasohol, Propane, Natural Gas, Etc.
Signature of Owner/Officer TITLE TELEPHONE # DATE
Print Name E-Mail Address
STATE OF FLORIDA
DIVISION OF MOTORIST SERVICES
INTERNATIONAL FUEL TAX AGREEMENT
TAX RETURN
RETURN TYPE (Check One)
� ORIGINAL � AMENDED � FINAL
RETURN RETURN RETURN
If FINAL RETURN
, provide the date
operations ceased and return decals:
________________________________
AMOUNT DUE with this tax return:
$ _________________
MAKE CHECKS PAYABLE TO:
DIVISION OF MOTORIST
SERVICES
If NO OPERATIONS this
period, CHECK HERE
IFTA Tax Returns MUST Be Filed
Regardless of Activity
INSTRUCTIONS FOR COMPLETING TAX RETURN
1. Designate the appropriate fuel type. (For more information, see the Important Note under Instructions for Completing Schedule 1.)
2. Enter total qualified motor vehicle fleet miles in all jurisdictions on Line 2.A for each fuel type used. When entering your total miles traveled, be sure to
include both IFTA miles and Non-IFTA miles. On Line 2. B., be sure to include ALL fuel placed in the tanks of qualified vehicles, this means fuel obtained in
both IFTA and Non-IFTA jurisdictions. Round to the nearest whole gallon. Divide Line 2. A. by Line 2. B. to find your average miles per gallon for Line 2. C..
Use 2 decimal places (0.00). CAUTION: ERRORS IN THIS SPACE CAN CAUSE OVER PAYMENT OR UNDERPAYMENT OF TAXES AND COULD
RESULT IN PENALTY AND INTEREST BEING CHARGED TO YOUR ACCOUNT.
3. Enter the Tax or (Credit) due. (From Schedule 1, Page 2, Column H).
4. This is the current credit balance on your account from previous returns. If the credit is used to offset tax due and the credit is determined through an audit to
be invalid, penalty and interest may be assessed.
5. Enter the Net Tax Due. (Subtract Line 4, from Line 3.).
6. Tax due from underpayment of prior tax returns.
7. This is the total tax amount due. (This amount should be added to Line 6, and would be used to calculate penalty, if the return is filed late).
8. PENALTY: If your tax return and all taxes due are not postmarked on or before the Delinquent Date, the penalty is $50.00 or 10% of the total net tax liability,
whichever is greater. (the $50.00 minimum penalty is due on ALL L ATE
tax returns).
9. Enter the total interest due. (This is the total from Schedule 1, Page 2, Column 1).
10. Enter Total Due With This Return by totaling Lines 7 through 9. If you are due a Credit, enter”0”. Complete Line 11.
11. Enter Total Amount of Credit. Please check whether you want the amount of credit applied to the succeeding period or a refund. NO REFUND UNDER
$10.00 WILL BE ISSUED.
SIGNATURE: An authorized Owner/Officer must sign the tax return. If the tax return is not signed by an Owner/Officer, a Power of Attorney, form HSMV 96440,
MUST be on file in this office.
EMAIL ADDRESS: Enter the business e-mail address.
INSTRUCTIONS FOR COMPLETING SCHEDULE 1
IMPORTANT NOTICE
: A separate Schedule 1 MUST BE completed for each type of fuel indicated on Page 1 of this Tax Return.
A. IFTA JURISDICTIONS. If additional space is needed, make a photocopy of the Schedule 1.
NOTE: Calculation of Surcharges – Use two lines for jurisdictions imposing a surcharge. Calculate fuel tax or credit due on the first line. Calculate surcharge
due on the second line (next line down). When calculating surcharge, multiply the number of taxable gallons shown in Column D of the first line by the
surcharge tax rate. On surcharge line DO NOT complete Columns B, C, E, or F.
B. Enter total miles traveled in each jurisdiction (taxable and non-taxable). Round to the nearest whole mile.
C. Enter the total taxable miles traveled in each jurisdiction. Round to the nearest whole mile.
D. Enter taxable gallons for each jurisdiction. Column C divided by Average Miles per Gallon (Line 2. C. on the Tax Return). Round to the nearest whole gallon.
E. Enter gallons of tax paid fuel placed in qualified motor vehicles for each jurisdiction. Round to the nearest whole gallon. Retain your invoices. If a jurisdiction
does not tax the fuel at the pump then there would be no tax paid purchases to claim.
F. Subtract Column E from Column D and enter Net Taxable Gallons. If Column E is greater than Column D, enter credit balance in parentheses (0.00).
G. Enter the current tax rate for the fuel type indicated. Refer to the quarterly tax rate sheet, or the IFTA website at www.IFTACH.org
.
H. Multiply Net Taxable Gallons (Column F) by the Tax Rate Column G). Enter credit balance in parentheses (0.00). NOTE: To calculate the surcharge amount,
multiply the taxable gallons (Column D) by the surcharge rate (Column G).
I. Multiply Net Tax Due (Column H) by the interest rate of 1% per month. Interest is computed at a rate of 1% per month from the date tax was due for each
month or fraction thereof until paid. DO NOT calculate interest on credits.
J. Add Tax Due/Credit (Column H) and Interest Due (Column I).
In the lines provided, explain any difference between TOTAL MILES and TAXABLE MILES for each jurisdiction where there is a difference. Also, explain any other
adjustments that you may make to this Tax Return report.
CLOSE ACCOUNT INSTRUCTIONS
To close the account you must first complete and file any outstanding tax return(s) and submit any tax due the State of Florida. Your IFTA credentials must also be
returned or a notarized letter stating they have been destroyed will need to be submitted.
REQUESTS FOR CERTIFIED COPIES
A $1.00 per page fee plus a $3.00 certification fee is required for certified copies of documents. DO NOT INCLUDE FEES FOR DOCUMENTS WITH YOUR IFTA
TAX RETURN PAYMENT. THIS FEE MUST BE A SEPARATE CHECK AND HANDLED AS FOLLOWS: Make check payable to the Division of Motorist Services,
and direct the request for certified copies to the attention of: Registration Records Section, PHOTOCOPY UNIT, Neil Kirkman Building, MS-73, 2900 Apalachee
Parkway, Tallahassee, FL 32399-0620.
HSMV 85921 (7/11)
FLORIDA SCHEDULE 1 IFTA FUEL TAX COMPUTATIONS
Tax Period: _______________
(IFTA QUALIFIED VEHICLES)
Round Amounts in Columns B through F to Nearest Whole Gallon and Mile
NOTE:
When calculating the SURCHARGE (see attached tax rate chart for states with surcharges), multiply the number of taxable gallons shown in Column D by the surcharge tax rate.
PAGE 1 NAME AS SHOWN ON HSMV 85921 (Tax Return Form)
FEI/SSN FUEL TYPE
(A)
JURISDICTION (B)
TOTAL MILES
IN EACH
JURISDICTION
(C) TOTAL
TAXABLE
MILES
(D)
TAXABLE
GALLONS
(Col. C / MPG)
(E)
TAX PAID
GALLONS
PLACED IN
VEHICLES
(F)
NET TAXABLE
GALLONS (Col. D – Col. E)
(G)
TAX RATE /
SURCHARGE
RATE
(see Tax Rate Chart)
(H)
TAX DUE
CREDIT
(Col. F X Col. G)
(I)
INTEREST DUE
(J)
TOTAL DUE /
CREDIT (Col. H + I)
TOTAL ALL
NONrIFTA
JURISDICTIONS
TOTALS (This Page)
Enter on Page 2
HSMV 85922 (Rev. 5/11)
Please Type or Print With Ink.
* The amounts on the surcharge lines, Columns H, I and J, should be included in the page subtotal. DO NOT include the surcharge line, Column D, in the page subtotal.
FLORIDA SCHEDULE 1 IFTA FUEL TAX COMPUTATIONS
Tax Period: _______________
(IFTA QUALIFIED VEHICLES)
Round Amounts in Columns B through F to Nearest Whole Gallon and Mile
PAGE 2 NAME AS SHOWN ON HSMV 85921 (Tax Return Form)
FEI/SSN FUEL TYPE
(A)
JURISDICTION (B)
TOTAL MILES
IN EACH
JURISDICTION
(C) TOTAL
TAXABLE
MILES
(D)
TAXABLE
GALLONS
(Col. C / MPG)
(E)
TAX PAID
GALLONS
PLACED IN
VEHICLES
(F)
NET TAXABLE
GALLONS (Col. D – Col. E)
(G)
TAX RATE /
SURCHARGE
RATE
(see Tax Rate Chart)
(H)
TAX DUE
CREDIT
(Col. F X Col. G)
(I)
INTEREST DUE
(J)
TOTAL DUE /
CREDIT (Col. H + I)
TOTAL ALL
NONrIFTA
JURISDICTIONS
TOTALS
(This Page)
SUBTOTALS* (Page 1 and
Additional Pages)
GRAND
TOTALS
Use these lines to explain any differences between TOTAL MILES and TAXABLE MILES for each jurisdiction where there is a difference. Explain any other
adjustments that you have made to this Tax Return report. _________________________________________________________________________________
_________________________________________________________________________________________________________________________________
_________________________________________________________________________________________________________________________________
Please Type or Print With Ink.
HELP SHEET FOR CARRIERS
FLORIDA SCHEDULE 1 – IFTA FUEL TAX COMPUTATION
Round Amounts in Columns (B through (F) to Nearest Whole Gallon and Mile
(A)
JURISDICTION (B)
TOTAL MILES IN
EACH
JURISDICTION (C)
TOTAL TAXABLE
MILES (D)
TAXABLE
GALLONS
(Col. C / AMG) (E)
TAX PAID
GALLONS
PURCHASED (F)
NET TAXABLE
GALLONS
(Col D – Col. E) (G)
TAX RATE /
SURCHARGE
RATE
(See Tax Rate
Chart) (H)
TAX DUE /
CREDIT
(Col. F x Col. G)
(I)
INTEREST DUE (J)
TOTAL DUE /
CREDIT
(Col. H + Col. I)
FUEL USED
FUEL
PURCHASED
LIST ALL
STATES LIST TOTAL
MILES
TRAVELED SHOULD BE
THE SAME AS
(B) EXCEPT
WITH A TRIP
PERMIT
*************
SUBTRACT
MILES UNDER
TRIP PERMIT COLUMN C
DIVIDED BY
AVERAGE
MILES PER
GALLON
(Line 2.C) ALL FUEL YOU
WERE TAXED
ON AT THE
PUMP OR
BULK COLUMN D
MINUS
COLUMN E ENTER
SPECIFIC TAX
RATE MULTIPLY
COLUMN F BY
COLUMN G 1% OF TOTAL
TAX FOR EACH
MONTH FROM
DELINQUENT
DATE UNTIL
DATE TAX IS
PAID ADD COLUMN
H AND I
CALCULATION
ON
SURCHARGE:
Write the
jurisdiction
name on two
lines and add
wording
“surcharge”
on the second
line in Column
(A) – (there
will never be a
credit on a
surcharge) XXXXXXX XXXXXXX SAME AS
ABOVE xxxxxxx xxxxxxx SURCHARGE
RATE MULTIPLY
SURCHARGE
RATE (Column
G) TIMES
TAXABLE
GALLONS
(COLUMN D) SAME
AS
ABOVE COLUMN (J)
WILL BE THE
SAME AS
COLUMN (H)
(Unless
interest is due
in Column (I) –
then add the
figure to
Column (H) to
obtain Column
(J) total)
FOR MORE DETAILED TAX CALCULATION INFORMATION, CALL 850r617r3711,
AND REQUEST THE BUREAU OF COMMERCIAL VEHICLE AND DRIVER SERVICES
PUBLICATION, “HOW TO CALCULATE FLORIDA’S INTERNATIONAL FUEL TAX
AGREEMENT QUARTERLY TAX RETURN”. Relevant article from our knowledge database If this is the case, you're going to be contacted within a day. When entering your overall miles traveled, remember to incorporate both IFTA miles and Non-IFTA miles. Then the ordinary fuel mileage is placed on the miles traveled to ascertain the tax liability to every jurisdiction. But in the event the automobile is operated infrequently and the operator has a clean record of earlier filings then they may apply to be set on a yearly filing schedule instead of quarterly. Qualified Motor Vehicle does not consist of recreational vehicles unless they're used along with any business endeavor. Any car that weighs more than 26,000 lbs or has 3 or more axles irrespective of weight is considered an experienced motor car (QMV) under the IFTA.
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1 IFTA license is going to be assigned to every IFTA licensee. There aren't any hidden fees. We never need an application fee. Transaction expenses are those expenses incurred by the state when monitoring the cooperative agreements. This is the whole tax amount due. While fuel taxes produce a comparatively modest proportion of overall state revenues, the tax funds an important part of transportation expenditures.
Please check whether want to get the quantity of credit put on the succeeding period or a refund. If you're due a Credit, enter0. There are two kinds of equity inside this debate. Nevertheless, tax equity may still be an important issue for fuel taxes.
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