The Texas IFTA form, specifically Form 56-102, is used to report fuel tax information for qualified motor vehicles operating within the International Fuel Tax Agreement (IFTA) jurisdictions. This form requires users to detail their total miles traveled, fuel purchases, and any applicable taxes for various fuel types. Accurate completion of this form is essential for compliance with state and federal tax regulations.
The Texas IFTA form, specifically Form 56-102, plays a crucial role in the reporting of fuel tax for commercial vehicles operating across state lines. This form is designed for fleet operators to detail their fuel usage and mileage in various jurisdictions, ensuring compliance with the International Fuel Tax Agreement (IFTA). It requires operators to indicate the specific type of fuel used—such as diesel, gasoline, or compressed natural gas—by checking the appropriate box. The form collects essential data, including total IFTA miles, total non-IFTA miles, and total gallons purchased, which are vital for calculating tax obligations. Additionally, it asks for average fleet miles per gallon and breaks down the taxable miles and gallons for each jurisdiction. Operators must also account for any surcharges that may apply in certain jurisdictions, and if there are any changes in tax rates during the reporting period, these must be documented separately. The due date for submission is critical, as late filings incur interest penalties. Overall, the Texas IFTA form serves as a comprehensive tool for ensuring accurate reporting and compliance with fuel tax regulations, ultimately impacting the financial responsibilities of fleet operators.
56-102
instructions
IFTAFuel(Rev.1-19/ Tax2)
ReportSupplement
back.
a. T Code b56100
Youhavecertainrights
b
c. Texas taxpayer number
under Chapters 552 a d 559, Government Code, to review,
d. IFTA num er
IDonotwriteinshadedareas.
request and correct information we have
file about you Contact us at the address or
phone numberIlistedPleaseon thereadIFTA Fuel Tax Report,onForm 56.-101.
ITypeorprint.
g. Taxpayer name
e. Filing ri d
f.
h. Due date
1.bIndicate the appropriate fuel type for this supplement (CHECKONLYONE- Use a separate IFTA Report Supplement, Form 56-102, for each fuel type.)
OTHER (See instructions)
01 - Diesel
02 - Gasoline
03 - Ethanol
04 - Propane (LPG)
05 - Compressed
Natural Gas (CNG)
Fuel code
Fuel type
A. Total IFTA miles
B. Total Non-IFTA miles
C. Total miles
D. Total gallons purchased
E. Average fleet MPG
.
b(Whole miles)
+
=
b(Item A + Item B)
b(IFTA and non-IFTA)
b(Item C
Item.D)
F.b
Juris.
ID
G.
H.b
Total
IFTA Miles
(Whole miles)
I.b
Taxable
Miles
J.
K.
bbbbbL.M.N.
O.
Purchased
Net Taxable
Tax/<Credit>
Gallons
Tax Rate
Due
(I
E)
(K
L)
(M x N)
(Whole gallons)
(Whole gallons) (Whole gallons)
(Dollars & cents)
P.b
Interest
Q.b
Total Due
(O + P)
*
Indicates surcharge
**Indicates mid-quarter rate change
TOTALS FOR THIS PAGE ONLY
2.
3.
4.
Form 56-102 ( ev.1-19/12)(B ck)
Item 1 -
Indicate the
ppropriate fuel type if it is not preprinted. Place an
"X" in the applicable box for Diesel, Gasoline, Ethanol, Propane
or Compressed Na ural Gas. For OTHER fuel typ s, place an
"X" in the last box and ent
the fuel code and fuel type as
listed below:
06
A-55
11
Methanol
07
E-85
12
Biod esel
08
M-85
13
Electricity
09
Gasohol
14
Hydrogen
10
LNG
Use a sep rate Form
56-102 f
r
ch
fu
type. Go
to
www.co
ptr
ll
r.texas.gov/taxes/fu
s/docs/biodies
l.pdf
for
additional
information
repor ing biodies
l.
Item A -
T
tal IFTA
miles
-
E ter
ot
trave
d
n
IFTA
jurisdictions by all qual fi
d motor vehicles in your fleet using
the fuel type
icated. Report all mil
d whether the
miles are taxable or nont xable. F
r IFTA jurisdictions with a
surcharge, include miles trav led only once f r that juris-
diction. The total in C
lumn H f r all pages must equal item A.
Item B -
Total non-IFTA miles - For each fuel type include t tal miles
traveled in non-IFTA juri
dictions of No
h
est Territori s and
Yukon Territory of Canad , M xico, Alaska nd the D strict of
Columbia by all qua ifi d
tor vehi l
in
fle
t. Report all
mileage
traveled
whe
the
is
taxable
or
non-taxable.
Item C -
Total miles - A
the am unt in Item A and the amount
Item B to determine the
tal mil
trav led
by
l qualified
motor vehicles in your fleet.
Item D -
Total Gallons Purcha ed
- Ent
total
gallons
of
fuel
purchased in both IFTA and non-IFTA jurisdictions by all
qualified
tor
vehic
your
fleet
u
ing the
l
type
indicated.
(Note:
Fuel is
sidered "purchas
d" when it is pump
into your
qualified vehicle.)
Item E -
Average Fleet MPG - Divide It m C by Item D. R und to 2
decimal places.
Column F -
Jurisdicti n ID - Preprinted are all IFTA member jurisdic-
ns in which y have indicated oper tions during t
previ
us f
quart rs. If you did not operate in a jurisdic-
listed, make
o entri
s for that jurisdiction. If you op
ated in any ju isdict on other than tho
listed, enter
e
jurisdiction's two
etter abbreviation from the t
ble b
w.
Column H -
T tal IFTA Miles -
Enter the
total mil
(taxable
and
n ntaxable) trav
d in
ach IFTA juri
diction for this fuel
ype
ly.
Column I -
Taxab e Miles - Enter
IFTA tax
ble
miles for each
jurisdiction. Trip permit miles are not considered taxable in
any jurisdiction.
Column K -
Taxab e Gallons
- Divide the amount in Column I by the
amount in Item E to d termine the tot
l taxable gallons of
nsumed in each jurisdiction.
Column L -
Pur hased
Ent
purchased
tax paid
each IFTA jurisdiction. Ke
receipts for each purchase claimed. When using bulk
storage,
report
nly
gallons removed for use in your
qualified motor vehicles. Fuel remaining in sto age cannot
be claimed until it is used. Column L cannot be greater
an Item D.
Column M - Net Taxable Gallons - Subtract Column L from Column K for each jurisdiction.
-If Column K is greater than Column L, enter the taxable gallons.
-If Column L is greater than Column K, enter the credit gallons. Use brackets < > to indicate credit gallons.
Column N - Tax Rate - The tax rate is listed for each preprinted IFTA jurisdiction on your report. If the tax rate is not preprinted, enter the tax rate for the appropriate fuel type from the enclosed tax rate chart. Refer to the IFTA, Inc. web page (www.iftach.org) for tax rate footnotes and exchange rate.
FUEL TAX SURCHARGES - Some jurisdictions impose an additional charge on each taxable gallon of fuel used in that jurisdiction. This surcharge is not paid at the pump or upon withdrawal from bulk storage facilities; the surcharge is collected on the quarterly IFTA report. If you have traveled in any of the jurisdictions that impose a surcharge, you must calculate and pay the surcharge on this report. To calculate the amount due for the surcharge, multiply the number of taxable gallons (K) used in that jurisdiction by the surcharge rate. Fuel tax surcharges need to be reported on separate lines of the report supplements.
RATE CHANGES WITHIN A QUARTER - Sometimes jurisdictions change their tax rate during a quarter. When this occurs, it is necessary to separate the miles traveled during each rate period and report them on separate lines of the report supplement. If you traveled in a jurisdiction that had a mid-quarter rate change, that jurisdiction should be listed multiple times on the supplement. If you did not incur travel during one of the rate periods, show zeros for that period.
Column O - Tax <Credit> Due - Multiply the amount in Column M by the tax rate for that jurisdiction in Column N to determine the tax or credit. Enter credit amount in brackets < >.
Column P - Interest Due - If you file late, compute interest on the tax due for each jurisdiction for each fuel type. Interest is com- puted on tax due from the due date of the report until the date the payment is postmarked. For current interest rate, refer to www.comptroller.texas.gov/taxes/fuels/ifta.php. Reports must be postmarked no later than the last day of the month following the end of the quarter to be timely. If the last day of the month falls on a Saturday, Sunday or national holiday, the due date will be the next business day.
Column Q - Total Due - For each jurisdiction add the amounts in Column O and Column P, and enter the total dollar amount due or credit amount. Enter credit amount in brackets < >.
Item 2 - Enter the total of amounts in Column O for all jurisdictions listed on this page for the fuel type indicated.
Item 3 - Enter the total of amounts in Column P for all jurisdictions listed on this page for the fuel type indicated.
Item 4 - Enter the total of amounts in Column Q for all jurisdictions listed on this page for the fuel type indicated. This total is necessary to calculate the fuel type totals reported on the corresponding line of the International Fuel Tax Agreement (IFTA) Quarterly Fuel Tax Report, Form 56-101.
JURISDICTION ABBREVIATIONS
AL
Alabama
KY
Kentucky
NC
North Carolina
WI
Wisconsin
AK
Alaska
LA
Louisiana
ND
North Dakota
WY
Wyoming
AZ
Arizona
ME
Maine
OH
Ohio
CANADIAN PROVINCES
AR
Arkansas
MD
Maryland
OK
Oklahoma
CA
California
MA
Massachusetts
OR
Oregon
AB
Alberta
CO
Colorado
MI
Michigan
PA
Pennsylvania
BC
British Columbia
CT
Connecticut
MN
Minnesota
RI
Rhode Island
MB
Manitoba
DE
Delaware
MS
Mississippi
SC
South Carolina
NB
New Brunswick
DC
Dist. of Columbia
MO
Missouri
SD
South Dakota
NL
Newfoundland
FL
Florida
MT
Montana
TN
Tennessee
NT
Northwest Territories
GA
Georgia
NE
Nebraska
TX
Texas
NS
Nova Scotia
Idaho
NV
Nevada
UT
Utah
ON
Ontario
IL
Illinois
NH
New Hampshire
VT
Vermont
PE
Prince Edward Island
IN
Indiana
NJ
New Jersey
VA
Virgina
QC
Quebec
IA
Iowa
NM
New Mexico
WA
Washington
SK
Saskatchewan
KS
Kansas
NY
New York
WV
West Virginia
YT
Yukon
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