Idaho INSTRUCTIONS – IDAHO IFTA TAX RETURN

INSTRUCTIONS – IDAHO IFTA TAX RETURN
Form 3150 Instructions, International Fuel Tax Agreement (IFTA) Report
Form 3150 — Instructions
International Fuel Tax Agreement (IFTA) Report
General. Summarize your miles and gallons
for the quarter by jurisdiction. You must file your
Form 3150 even if you don’t have miles or owe
tax. Use one of these methods:
1.	 Electronic filing. File online at
tax.idaho.gov/gototap.
•	 TAP significantly improves reporting
accuracy by calculating totals and
entering the correct tax rate. First enter
the total miles and gallons to get your
miles per gallon (MPG). Then enter miles
and tax-paid gallons by jurisdiction.
•	 You can make changes to your account
or cancel your permit on TAP.
•	 You can print copies, save reports, and
pay on TAP.
2.	 Preprinted Form 3150. Complete the
preprinted Form 3150, which the Idaho State
Tax Commission mails for each filing period.

Important Reminders
Keep Records. Go to tax.idaho.gov/ifta to see
which records you must keep.
Filing a Paper Report. You must use Form 3150
for the filing period listed on that form. You can
make copies of the blank one in case you make a
mistake and need another copy. You can submit
the copy if there aren’t changes to the scan line
or bar code.
Sign the Report. You must sign and date the
form. Unsigned forms may result in penalty,
interest, or both.

Cancel an IFTA License. Check the “Cancel
License” box when you file your last report. Write
the last day you’ll operate any IFTA-qualifying
vehicles under the authority of the Idaho
IFTA license.

Form Instructions
Go to tax.idaho.gov/ifta for more detailed
instructions.
Step 1. In Section 3 column C, calculate average
fleet MPG by fuel type. Divide total miles Section
3 column A by total gallons Section 3 column B.
Round to two decimal places.
Complete Steps 2 through 6 for each jurisdiction.
Use one row per jurisdiction unless there’s a
surcharge, split rate or additional fuel types.
Step 2. In columns 4 through 6, enter
jurisdiction, fuel type and tax rate.
Step 3. In columns 7 and 8, enter the total and
taxable miles for the jurisdiction.
Step 4. In column 9, calculate taxable gallons.
Divide the taxable miles in column 8 by the
corresponding fuel type’s average fleet MPG
in Section 3 column C. Round to the nearest
whole gallon.
Step 5. In column 10, enter the total tax-paid
gallons. Separate your tax-paid receipts by fuel
type and jurisdiction. Enter the total gallons for
the jurisdiction.
Step 6. In columns 11 through 14, enter the tax
due or credit.

Due Date. Penalty and interest may apply if you
don’t file the report or pay by the due date on
the report. When mailing, make sure the report
is postmarked by the due date. When filing on
TAP, submit the report by 11:59 p.m. (MT) on the
due date.

a.	Subtract tax-paid gallons in column 10 from
the taxable gallons in column 9. Enter the
result in column 11.

Change of Mailing Address. Check the “Mailing
Address Change” box on your IFTA report and
provide the new address.

c.	 If reporting late, multiply the interest rate
times tax due, then enter the amount in
column 13. Enter the total of columns 12

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b.	Multiply the amount in column 11 times
the tax rate in column 6. Enter the total in
column 12. Round to two decimal places.

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Form 3150 — Instructions

and 13 in column 14. The current IFTA
interest rate is:
01/01/2019 - 12/31/2019, 0.0058 per month
01/01/2017 - 12/31/2018, 0.0050 per month
For example you owe $100 for a jurisdiction
on a 2019 1st quarter return due April 30.
Your return is postmarked 62 days late.
Interest is calculated as $100 x 0.0058 x 3
(months late) = $1.74.
Step 7. On lines 15 through 18, calculate the
total tax due or credit. Summarize jurisdiction
totals. Calculate the penalty. Add jurisdiction
totals to penalty. Enter the result on lines
18a or 18b.

(continued)

Electronic Payments of Less Than $100,000.
Go to tax.idaho.gov/epay to pay by ACH Debit,
credit card, debit card, or e-check. There is
no fee to pay by ACH Debit. Otherwise, our
third-party provider charges a convenience fee
when you pay by e-check, debit card, or credit
card. We accept American Express®, Discover®,
MasterCard®, and VISA®.
When you file a paper return, note at the top of
the return if you paid with ACH Debit or ACH
Credit for electronic funds transfer.
Electronic Payments of $100,000 or More.
Idaho law requires you to use ACH Debit or
ACH Credit electronic funds transfer when
making payments of $100,000 or more. Read
more at tax.idaho.gov/epay if you’re making an
electronic funds transfer for the first time.
Check Payments. Make your check or
money order payable to the Idaho State Tax
Commission. Don’t staple your check to your
return or send a check stub.
Mail return and payment to:
Idaho State Tax Commission
PO Box 76
Boise ID 83707-0076

Contact us:

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