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Department of Taxation and Finance
Instructions for Form IFTA-21 IFTA-21-I(9/16)
New York State International Fuel Tax Agreement (IFTA) Application
General information • Corporation – name that appears on its Certificate of
Generally, you must register for a New York State International Incorporation
Fuel Tax Agreement (IFTA) license if: • Limited Liability Corporation (LLC) – name that appears on its
• you operate one or more qualified motor vehicles in New York articles of organization
State and at least one or more other IFTA jurisdictions; • Partnership or limited liability partnership (LLP) – name that
• the vehicles are registered in New York State; and appears on its partnership agreement
• you maintain the operational records of the qualified vehicles • Sole proprietor – name of the individual owner
in New York State or can make the records available in Line 5 – Enter your United States Department of Transportation
New York State. (USDOT) number.
You must carry a copy of your IFTA license in each qualified Line 6 – If your business has a trade name or assumed name,
motor vehicle that you operate. In addition, two IFTA decals must commonly known as a DBA (doing business as) name, that is
be on each qualified motor vehicle. different than its legal name, enter it on line 6.
If you operate only qualified motor vehicles, including Line 7 – Enter the telephone number of the business, including
omnibuses, that are exempt from the tax on fuel use in New York area code.
State, you are not required to register for a New York State IFTA
license to operate in New York State. However, if another IFTA Line 8 – Enter the physical address of the business. It must
jurisdiction in which you operate subjects one or more of such be the street address where the main office or headquarters
vehicles to that jurisdiction’s fuel tax, you must get a New York is located. Do not enter the address of an agent, service,
State IFTA license and decals for such vehicle(s). accountant or any other representative, or a PO box.
A qualified motor vehicle is defined as a vehicle, other than a Line 9 – Enter the business’ mailing address, if different than
recreational vehicle, that is used, designed, or maintained for the the physical address. All mail from the Tax Department will be
transportation of persons or property and: sent to the mailing address, including confidential tax account
information, assessments, and notices.
• has two axles and a gross vehicle weight or registered gross
vehicle weight exceeding 26,000 pounds; or Line 10 – Mark Yes if you will be traveling outside the state of
• has three or more axles regardless of weight; or New York. If you will not cross the New York border, mark No.
• is used in combination, and the combined weight exceeds Line 11 – In addition to your IFTA license, if you operate any
26,000 pounds gross vehicle weight or registered gross motor vehicle having a gross weight in excess of 18,000 pounds,
vehicle weight. you must have a highway use tax permit and sticker for the
vehicle. To obtain Form TMT-1, Application for Highway Use
Recreational vehicles are vehicles such as motor homes, pickup and/or Automotive Fuel Carrier Permits, see Need help?.
trucks with attached campers, and buses when used exclusively
for personal pleasure by individuals. To qualify as a recreational Line 12 – Enter your International Registration Plan (IRP)
vehicle, the vehicle may not be used in connection with any number. New York State is a member of IRP. To find out about
business. registration and reciprocity from other states, contact the New
York State Department of Motor Vehicles at (518) 473-5834, or
Carriers who get a New York State IFTA license must write:
file Form IFTA-100, IFTA Quarterly Fuel Use Tax Return,
and include all vehicles operating under the IFTA license DEPARTMENT OF MOTOR VEHICLES
in the computation of the tax. The Tax Department mails INTERNATIONAL REGISTRATION BUREAU
PO BOX 2850-ESP
Form IFTA-100 to carriers before the due date. ALBANY NY 12220-0850
Line instructions Line 13 – Mark Yes if you have had an IFTA license from a state
other than New York and list the state(s). If not, mark No.
Line 1a – IFTA licenses are issued for a calendar year only
(January 1 through December 31). Enter the calendar year for Line 14 – Mark Yes if you have bulk fuel tanks and list the
which you need an IFTA license. state(s) where the tanks are located. If not, mark No.
Line 1b – Indicate the reason for the application by marking Line 15 – Enter the number of IFTA qualified vehicles for the
an Xin the appropriate box. account you are requesting. One set (two decals) is required
for each vehicle. One IFTA license will be issued for a new or
Line 2 – Enter your federal employer identification number renewal application.
(EIN), including any suffix numbers; if you do not have one,
enter your social security number (SSN). Line 16 – If you lost the current calendar year’s original license,
mark an Xin the box to order an additional license (only one is
Line 3 –Mark an Xin the box indicating whether the applicant is required per account).
an individual, corporation, partnership, limited liability company
(LLC), or limited liability partnership (LLP). If none of these, mark Line 17 – Add lines 15 and 16 to determine the total due. Remit
the Other box and write in the type of business. a check or money order for the total due payable in U.S. funds to
Line 4 – Enter the exact legal name of the business. Legal name Commissioner of Taxation and Finance.
is defined as follows for a variety of entities: Signature – This application must be signed by the owner,
• Business – name in which the business owns property or partner, member, officer, or person authorized by a Power of
acquires debt Attorney (attach a copy of the Power of Attorney) assuming
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