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Department of Taxation and Finance

Instructions for Form IFTA-101 IFTA-101-I(1/23)
IFTA Quarterly Fuel Use Tax Schedule

Important information Column G – Enter the rate code of the appropriate fuel type for
The suspension of the following taxes on motor fuel and highway each IFTA jurisdiction from Form IFTA-105 or IFTA-105.1 for the
diesel motor fuel was lifted on January 1, 2023: quarter you are reporting.
• excise tax (Article 12-A) Column H – Enter the total miles traveled (taxable and nontaxable)
• prepaid sales tax and state sales and use taxes (Article 28) in each IFTA jurisdiction for this fuel type only. Enter 0 on a
surcharge line.
• the additional state sales and use tax imposed in the Metropolitan
Commuter Transportation District (MCTD) Column I – Enter the IFTA taxable miles for each IFTA jurisdiction.
Do not include fuel use trip permit miles. Enter 0on a surcharge
Starting with the first quarter of 2023 International Fuel Tax line.
Agreement (IFTA) filing, due April 30, 2023, the additional
calculation to tax-paid gallons is no longer required because the Column J – Enter your average fleet mpg from item (E) above.
suspension period has ended. Enter 0on a surcharge line.
Use a separate Form IFTA-101 for each fuel type. Refer to Column K – Divide the amount in column I by the amount in
Form IFTA-105, Final Fuel Use Tax Rate and Rate Code Table 1, column J to determine to the total taxable gallons of fuel consumed
when completing schedules for diesel, motor fuel gasoline, ethanol, in each IFTA jurisdiction. For surcharge* taxable gallons, enter
propane, CNG, and biodiesel. For all other fuel types refer to the taxable gallons from the same jurisdiction’s fuel use tax line,
Form IFTA-105.1, Final Fuel Use Tax Rate and Rate Code Table 2. column K.
Mark an X in the appropriate box for the fuel type you are reporting. Column L – Enter the total tax-paid gallons of fuel purchased and
When reporting a fuel other than those listed, mark an X in the box placed in the propulsion tank of a qualified motor vehicle in each
next to the blank line and enter in the fuel type code and fuel type IFTA jurisdiction. Enter 0 if this line represents a surcharge, since a
as shown on page 2 of these instructions. surcharge cannot be prepaid. Keep your receipts for each purchase
claimed. When using bulk storage, report only tax-paid gallons
Mark an X in the box for the quarter, and enter the year, covered by removed for use in your qualified motor vehicles. Fuel remaining in
this schedule. storage cannot be claimed until it is used.
Enter your licensee IFTA identification number. This is your A carrier that has purchased motor fuel or diesel motor fuel from
employer identification number or other jurisdiction assigned an Oneida Indian Reservation fuel retailer on which the applicable
identification number as it appears on your IFTA license. Oneida Nation taxes have been imposed and paid, may claim the
Enter your legal name as it appears on your IFTA License. motor fuel tax credit for such taxes on their IFTA return.

Entry format – Show gallons and miles as whole amounts. Round Special instructions for column L during the
to the nearest whole gallon or mile. For example, 1234.5 = 1235
and 123.4 = 123. suspension of certain fuel taxes, for the second,
third, and fourth quarters of 2022
Item (A) Total IFTA miles – Enter the total miles traveled in IFTA The cost of motor fuel and highway diesel motor fuel purchased in
jurisdictions by all qualified motor vehicles in your fleet using the New York State from June 1, 2022 through December 31, 2022 did
fuel type indicated on each schedule (total from column H). Report not include state excise and state sales taxes.
all miles traveled whether the miles are taxable or nontaxable.
Because those taxes were not collected at the pump, IFTA carriers
Item (B) Total non-IFTA miles – Enter the total miles traveled in must make an adjustment to tax-paid gallons (Form IFTA 101,
non-IFTA jurisdictions by all qualified motor vehicles in your fleet column L) for fuel purchased in New York State during the
using the fuel type indicated on each schedule. Report all miles suspension period to calculate their fuel use tax correctly.
traveled whether the miles are taxable or nontaxable.
For more information, visit our website (see Need help?) and
Item (C) Total miles – Add the amounts in item (A) and item (B) to search: fuel.
determine total miles traveled by all qualified motor vehicles in your
fleet.
For the second quarter of 2022
Item (D) Total gallons – Enter the total gallons of fuel placed in the Step 1: Calculate the total tax-paid gallons purchased in New York
propulsion tank in both IFTA and non-IFTA jurisdictions for State for April and May of 2022.
all qualified motor vehicles in your fleet using the fuel type
indicated. Step 2: Calculate the total gallons purchased in New York State for
the month of June when the suspension was in effect.
Item (E) Average fleet mpg – Divide item (C) by item (D). Round
to 2 decimal places (for example, 4.567 = 4.57). Step 3: Multiply the amount from step 2 (total gallons purchased in
New York State for the month of June) by the applicable percentage
Column F – Enter the name of each IFTA jurisdiction that you in the chart below.
operated in during the quarter. Enter the jurisdiction’s name
on two consecutive lines if the traveled jurisdiction administers Step 4: Add the totals from step 1 and step 3. Enter this amount on
a surcharge* in addition to their regular fuel tax. Enter the Form IFTA-101, column L, Tax-paid gallons, for the second quarter
jurisdiction’s two-letter abbreviation from Form IFTA-105 or of 2022.
IFTA-105.1 for the quarter you are reporting.
Fuel type Percentage during suspension
Diesel 59.5% (0.595)
Motor fuel gasoline 61.3% (0.613)
Propane (LPG) 33.3% (0.333)

* Jurisdictions with surcharge: Indiana, Kentucky and Virginia.

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Page 2 of 2 IFTA-101-I (1/23)

Third and fourth quarters of 2022 Worksheet for all other fuel types
Follow the steps below to compute the tax-paid gallons reported on For each fuel type listed in column R below, enter the total from
IFTA-101, column L: each Form IFTA-101, column Q, to the corresponding line in
Step 1: Calculate the total tax-paid gallons purchased in New York column S. Add the totals in column S, and transfer the Total to
State for the quarter. Form IFTA-100, line 5.

Step 2: Multiply the amount from step 1 (total tax-paid gallons Fuel type R S
purchased in New York State for the quarter) by the applicable code Other fuel type Total from column Q of
percentage in the chart above. Form IFTA-101
Step 3: Enter the amount from step 2 on Form IFTA-101, column L, C CNG
Tax-paid gallons. A A-55 (water phased
For more information, visit our website (see Need help?) and hydrocarbon fuel)
search: fuel. B E-85
Column M – Subtract the amounts in column L from column K for F M-85
each jurisdiction. Enter 0 on a surcharge line. H Gasohol
– If column K is greater than column L, enter the taxable gallons. L LNG
– If column L is greater than column K, enter the credit gallons. M Methanol
Use brackets ([ ]) to indicate credit gallons. J Biodiesel
K Electricity
Column N – Enter the rate for the appropriate fuel type from
Form IFTA-105 or IFTA-105.1 for the quarter you are preparing. N Hydrogen
Where a surcharge* is applicable, enter the appropriate surcharge Total
rate from Form IFTA-105 or IFTA-105.1 for the quarter you are Transfer this amount to Form IFTA-100, line 5.
reporting.
Column O – Multiply the amount in column M by the tax rate for
that jurisdiction in column N to determine the tax due or credit. Need help?
Enter any credit amount in brackets ([ ]). Where a surcharge* is
applicable, multiply the amount in column K by the surcharge rate Visit our website at www.tax.ny.gov
for that jurisdiction in column N.
• get information and manage your taxes online
Column P – Returns are due and must be postmarked no later • check for new online services and features
than the last day of the month following the end of the quarter to be
considered timely. If you file late, compute interest on any tax due Telephone assistance
for each jurisdiction for each fuel type indicated on each schedule.
Interest is computed on tax due from the due date of the return Miscellaneous Tax Information Center: 518-457-5735
until the date payment is received. For periods prior to July 1, To order forms and publications: 518-457-5431
2013, interest is computed at 1% per month or part of a month, to
a maximum of 12% per year. For periods on or after July 1, 2013, Text Telephone (TTY) or TDD Dial 7-1-1 for the
interest is set at an annual rate of 2% above the underpayment rate equipment users New York Relay Service
established under Internal Revenue Code Section 6621(a)(2).
Note: Interest rates for periods on or after July 1, 2013, are posted
on the IFTA website at www.iftach.org.
Column Q – For each jurisdiction add the amounts in column O
and column P, and enter the total dollar amount due or credit
amount. Enter any credit amount in brackets ([ ]).
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
Subtotals line on each page. Transfer the subtotals from page 2
to the corresponding columns on the Subtotals from page 2 line,
page 1.
Totals – Add the Subtotals and the Subtotals from page 2 and enter
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.
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
the Subtotals and the Subtotals from page 2, and transfer the total
from column Q for each of these fuel types to the corresponding
line in column S of the worksheet on page 2.

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