Department of Taxation and Finance

                                       Instructions for Form IFTA-101                                               IFTA-101-I(10/24)
                                       IFTA Quarterly Fuel Use Tax Schedule

Important information                                                    Column G – Enter the rate code of the appropriate fuel type for 
To report travel by electric or hydrogen-powered qualified motor         each IFTA jurisdiction from Form IFTA-105 or IFTA-105.1 for the 
vehicles in an IFTA jurisdiction that calculates fuel use tax based      quarter you are reporting.
on taxable distance traveled, you must file Form IFTA-100, IFTA          Column H – Enter the total miles traveled (taxable and nontaxable) 
Quarterly Fuel Use Tax Return, and Form IFTA-101, IFTA Quarterly         in each IFTA jurisdiction for this fuel type only. Enter 0 on a 
Fuel Use Tax Schedule, using paper. You cannot use Web File.             surcharge line.
Follow the mailing instructions on Form IFTA-100 and include             Column I – Enter the IFTA taxable miles for each IFTA jurisdiction. 
Form IFTA-101 when you      mail your return.                            Do not include fuel use trip permit miles. Enter   on a surcharge0
Note: Effective January 1, 2024, the state of Indiana began              line. 
imposing fuel use tax on electric (EV) or hydrogen-powered               Column J – Enter your average fleet mpg from item (E) above. 
qualified motor vehicles. Indiana calculates fuel use tax on these       Enter 0 on a surcharge line.
fuel types based on taxable distance traveled within Indiana. For 
more information, see Special instructions for reporting fuel use tax    Column K – Divide the amount in column I by the amount in 
using the taxable distance method on page 2 of these instructions.       column J to determine to the total taxable gallons of fuel consumed 
                                                                         in each IFTA jurisdiction. For surcharge* taxable gallons, enter 
Visit www.iftach.org to review IFTA Inc.’s EV policy memorandums.        the taxable gallons from the same jurisdiction’s fuel use tax line, 
Use a separate Form IFTA-101 for each fuel type. Refer to                column K. 
Form IFTA-105, Final Fuel Use Tax Rate and Rate Code Table 1,            Column L – Enter the total tax-paid gallons of fuel purchased and 
when completing schedules for diesel, motor fuel gasoline, ethanol,      placed in the propulsion tank of a qualified motor vehicle in each 
propane, CNG, and biodiesel. For all other fuel types refer to           IFTA jurisdiction. Enter   if this0line represents a surcharge, since a 
Form IFTA-105.1, Final Fuel Use Tax Rate and Rate Code Table 2.          surcharge cannot be prepaid. Keep your receipts for each purchase 
Mark an X in the appropriate box for the fuel type you are reporting.    claimed. When using bulk storage, report only tax-paid gallons 
When reporting a fuel other than those listed, mark an X in the box      removed for use in your qualified motor vehicles. Fuel remaining in 
next to the blank line and enter in the fuel type code and fuel type     storage cannot be claimed until it is used.
as shown on page 2 of these instructions.                                A carrier that has purchased motor fuel or diesel motor fuel from 
Mark an X in the box for the quarter, and enter the year, covered by     an Oneida Indian Reservation fuel retailer on which the applicable 
this schedule.                                                           Oneida Nation taxes have been imposed and paid, may claim the 
                                                                         motor fuel tax credit for such taxes on their IFTA return.
Enter your licensee IFTA identification number. This is your 
employer identification number or other jurisdiction assigned            Column M – Subtract the amounts in column L from column K for 
identification number as it appears on your IFTA license.                each jurisdiction. Enter   on0a surcharge line.
                                                                         –  If column K is greater than column L, enter the taxable gallons.
Enter your legal name as it appears on your IFTA License.
                                                                         –  If column L is greater than column K, enter the credit gallons. 
Entry format – Show gallons and miles as whole amounts. Round               Use brackets ([  ]) to indicate credit gallons.
to the nearest whole gallon or mile. For example, 1234.5 = 1235 
and 123.4 = 123.                                                         Column N – Enter the rate for the appropriate fuel type from 
                                                                         Form IFTA-105 or IFTA-105.1 for the quarter you are preparing. 
Item (A) Total IFTA miles – Enter the total miles traveled in IFTA       Where a surcharge* is applicable, enter the appropriate surcharge 
jurisdictions by all qualified motor vehicles in your fleet using the    rate from Form IFTA-105 or IFTA-105.1 for the quarter you are 
fuel type indicated on each schedule (total from column H). Report       reporting.
all miles traveled whether the miles are taxable or nontaxable.
                                                                         Note: Quarterly tax rates are posted on the IFTA website at 
Item (B) Total non-IFTA miles – Enter the total miles traveled in        www.iftach.org.
non-IFTA jurisdictions by all qualified motor vehicles in your fleet 
using the fuel type indicated on each schedule. Report all miles         Column O – Multiply the amount in column M by the tax rate for 
traveled whether the miles are taxable or nontaxable.                    that jurisdiction in column N to determine the tax due or credit. 
                                                                         Enter any credit amount in brackets ([  ]). Where a surcharge* is 
Item (C) Total miles – Add the amounts in item (A) and item (B) to       applicable, multiply the amount in column K by the surcharge rate 
determine total miles traveled by all qualified motor vehicles in your   for that jurisdiction in column N.
fleet.
                                                                         Column P – Returns are due and must be postmarked no later 
Item (D) Total gallons – Enter the total gallons of fuel placed in the   than the last day of the month following the end of the quarter to be 
propulsion tank in both IFTA and non-IFTA jurisdictions for              considered timely. If you file late, calculate interest on any tax due 
all qualified motor vehicles in your fleet using the fuel type           for each jurisdiction for each fuel type indicated on each schedule. 
indicated.                                                               Interest is calculated on tax due from the due date of the return until 
                                                                         the date payment is received. Interest is set at an annual rate of 2% 
Item (E) Average fleet mpg – Divide item (C) by item (D). Round          above the underpayment rate established under Internal Revenue 
to 2 decimal places (for example, 4.567 = 4.57).                         Code Section 6621(a)(2).
Column F – Enter the name of each IFTA jurisdiction that you             Note: Interest rates are posted on the IFTA website at 
operated in during the quarter. Enter the jurisdiction’s name            www.iftach.org.
on two consecutive lines if the traveled jurisdiction administers 
a surcharge* in addition to their regular fuel tax. Enter the            Column Q – For each jurisdiction add the amounts in column O 
jurisdiction’s two-letter abbreviation from Form IFTA-105 or             and column P, and enter the total dollar amount due or credit 
IFTA-105.1 for the quarter you are reporting.                            amount. Enter any credit amount in brackets ([  ]).

* Jurisdictions with surcharge: Indiana, Kentucky and Virginia.

Page 2 of 2  IFTA-101-I (10/24)

Subtotals – Add the amounts in columns H, I, K, L, M, O, P and 
Q on pages 1 and 2 and enter in the applicable columns on the            Need help?
Subtotals line on each page. Transfer the subtotals from page 2 
to the corresponding columns on the Subtotals from page 2 line, 
page 1.                                                                  Visit our website at www.tax.ny.gov
                                                                         •  get information and manage your taxes online
Totals – Add the Subtotals and the Subtotals from page 2 and enter       •  check for new online services and features
in the applicable column on the Totals line. The total in column Q 
is the difference of all credits and taxes due for all jurisdictions.    Telephone assistance
For each fuel type reported, transfer the total from column Q to the 
corresponding line of Form IFTA-100. For all other fuel types, add       Miscellaneous Tax Information Center: 518-457-5735
the Subtotals and the Subtotals from page 2, and transfer the total      To order forms and publications:      518-457-5431
from column Q for each of these fuel types to the corresponding 
line in column S of the worksheet on page 2.                             Text Telephone (TTY) or TDD           Dial 7-1-1 for the  
                                                                           equipment users                     New York Relay Service
Special instructions for reporting fuel use tax using 
the taxable distance method
The taxable distance method applies the tax rate to a taxable 
distance (rate x taxable distance). You must calculate fuel use tax 
based on miles driven, rather than the net taxable fuel used, on 
your paper Form IFTA-101.
The example below shows how to calculate and report travel by 
qualified motor vehicles in jurisdictions that calculate fuel use tax by 
using the taxable distance method.
Example: Your fleet of electric-powered qualified motor vehicles 
(EVs) traveled 2,700 taxable miles in IFTA Jurisdiction A. The tax 
rate in Jurisdiction A is 6% (0.06).
To calculate the fuel use tax due by using the taxable distance 
method:
1.  Enter 2,700 miles in column I.
2.  Enter the tax rate 6% (0.06) for electricity in column N.
3.  Multiply the amount in column I (2,700) by the tax rate (0.06) in 
column N to determine the tax due ($162.00). Enter the result 
($162.00) in Column O.

Worksheet for all other fuel types
For each fuel type listed in column R below, enter the total from 
each Form IFTA-101, column Q, to the corresponding line in 
column S. Add the totals in column S, and transfer the Total to 
Form IFTA-100, line 5.

Fuel type                 R                   S
    code         Other fuel type              Total from column Q of
                                              Form IFTA-101
    C        CNG
    A        A-55 (water phased 
             hydrocarbon fuel)
    B        E-85
    F        M-85
    H        Gasohol
    L        LNG
    M        Methanol
    J        Biodiesel
    K        Electricity
    N        Hydrogen
    T        Hythane
                 Total 
Transfer this amount to Form IFTA-100, line 5.