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Department of Taxation and Finance
Instructions for Form IFTA-101 IFTA-101-I(7/22)
IFTA Quarterly Fuel Use Tax Schedule
Important information jurisdiction’s two-letter abbreviation from Form IFTA-105 or
Effective June 1, 2022, and continuing through December 31, 2022, IFTA-105.1 for the quarter you are reporting.
New York State suspended the excise tax, prepaid sales tax, and Column G – Enter the rate code of the appropriate fuel type for
the state retail sales tax on motor fuel and highway diesel motor each IFTA jurisdiction from Form IFTA-105 or IFTA-105.1 for the
fuel. However, New York State did not suspend the Article 21-A fuel quarter you are reporting.
use tax.
Column H – Enter the total miles traveled (taxable and nontaxable)
New York State’s fuel use tax composite rates during the in each IFTA jurisdiction for this fuel type only. Enter 0 on a
suspension period are those that were in effect on May 31, 2022. surcharge line.
If you are a carrier, you must make an adjustment to tax-paid Column I – Enter the IFTA taxable miles for each IFTA jurisdiction.
gallons (column L) on your International Fuel Tax Agreement (IFTA) Do not include fuel use trip permit miles. Enter 0on a surcharge
return. This adjustment will account for the difference between the line.
sales and excise tax components of the composite rate during the
suspension period and the amount of tax paid at the pump. See Column J – Enter your average fleet mpg from item (E) above.
below for Special instructions for column L for the second, third, Enter 0 on a surcharge line.
and fourth quarters of 2022. Column K – Divide the amount in column I by the amount in
column J to determine to the total taxable gallons of fuel consumed
Use a separate Form IFTA-101 for each fuel type. Refer to in each IFTA jurisdiction. For surcharge* taxable gallons, enter
Form IFTA-105, Final Fuel Use Tax Rate and Rate Code Table 1, the taxable gallons from the same jurisdiction’s fuel use tax line,
when completing schedules for diesel, motor fuel gasoline, ethanol, column K.
propane, CNG, and biodiesel. For all other fuel types refer to
Form IFTA-105.1, Final Fuel Use Tax Rate and Rate Code Table 2. Column L – Enter the total tax-paid gallons of fuel purchased and
Mark an Xin the appropriate box for the fuel type you are reporting. placed in the propulsion tank of a qualified motor vehicle in each
When reporting a fuel other than those listed, mark an Xin the box IFTA jurisdiction. Enter 0if this line represents a surcharge, since a
next to the blank line and enter in the fuel type code and fuel type surcharge cannot be prepaid. Keep your receipts for each purchase
as shown on page 2 of these instructions. claimed. When using bulk storage, report only tax-paid gallons
removed for use in your qualified motor vehicles. Fuel remaining in
Mark an Xin the box for the quarter, and enter the year, covered by storage cannot be claimed until it is used.
this schedule.
A carrier that has purchased motor fuel or diesel motor fuel from
Enter your licensee IFTA identification number. This is your an Oneida Indian Reservation fuel retailer on which the applicable
employer identification number or other jurisdiction assigned Oneida Nation taxes have been imposed and paid, may claim the
identification number as it appears on your IFTA license. motor fuel tax credit for such taxes on their IFTA return.
Enter your legal name as it appears on your IFTA License.
Special instructions for column L for the second,
Entry format – Show gallons and miles as whole amounts. Round
to the nearest whole gallon or mile. For example, 1234.5 = 1235 third, and fourth quarters of 2022
and 123.4 = 123. Because the suspended New York State excise tax, prepaid sales
tax, and the state retail sales tax on motor fuel and highway diesel
Item (A) Total IFTA miles – Enter the total miles traveled in IFTA motor fuel are not collected at the pump, IFTA carriers traveling in
jurisdictions by all qualified motor vehicles in your fleet using the New York State will be required to do an additional calculation when
fuel type indicated on each schedule (total from column H). Report reporting tax-paid gallons purchased within New York State on
all miles traveled whether the miles are taxable or nontaxable. Form IFTA-101, column L.
Item (B) Total non-IFTA miles – Enter the total miles traveled in
non-IFTA jurisdictions by all qualified motor vehicles in your fleet For the second quarter of 2022
using the fuel type indicated on each schedule. Report all miles Step 1: Calculate the total tax-paid gallons purchased in New York
traveled whether the miles are taxable or nontaxable. State for April and May of 2022.
Item (C) Total miles – Add the amounts in item (A) and item (B) to Step 2: Calculate the total gallons purchased in New York State for
determine total miles traveled by all qualified motor vehicles in your the month of June when the suspension was in effect.
fleet.
Step 3: Multiply the amount from step 2 (total gallons purchased in
Item (D) Total gallons – Enter the total gallons of fuel placed in the New York State for the month of June) by the applicable percentage
propulsion tank in both IFTA and non-IFTA jurisdictions for in the chart below.
all qualified motor vehicles in your fleet using the fuel type
indicated. Step 4: Add the totals from step 1 and step 3. Enter this amount on
Form IFTA-101, column L, Tax-paid gallons, for the second quarter
Item (E) Average fleet mpg – Divide item (C) by item (D). Round of 2022.
to 2 decimal places (for example, 4.567 = 4.57).
Column F – Enter the name of each IFTA jurisdiction that you Fuel type Percentage
operated in during the quarter. Enter the jurisdiction’s name Diesel 59.5% (0.595)
on two consecutive lines if the traveled jurisdiction administers Motor fuel gasoline 61.3% (0.613)
a surcharge* in addition to their regular fuel tax. Enter the Propane (LPG) 33.3% (0.333)
* Jurisdictions with surcharge: Indiana, Kentucky and Virginia.
