Fill in a Valid Idaho 75 Template Open Editor Now

Fill in a Valid Idaho 75 Template

The Idaho 75 form, officially titled the Idaho Fuels Use Report, is a document utilized by individuals or businesses to report and request refunds for Idaho tax-paid gasoline and special fuels (such as diesel, biodiesel, biodiesel blends, propane, or natural gas) used for nontaxable purposes. It outlines various business activities, nontaxable uses, and detailed instructions on calculating refunds or taxes due. To streamline your tax filings and potentially claim your refund, consider filling out the form by clicking the button below.

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Table of Contents

The multifaceted Idaho 75 form, officially titled the Idaho Fuels Use Report, serves a paramount function in reconciling fuel tax obligations and refund entitlements for a diverse array of business activities within the state. Required for individuals or entities that acquire 50 gallons or more of Idaho tax-paid gasoline or any quantity of Idaho tax-paid special fuels—spanning diesel, biodiesel, biodiesel blends, propane, or natural gas—for specific nontaxable purposes, this document meticulously delineates the conditions and procedures for claiming tax refunds or reporting due taxes. The form's structure is comprehensive, encompassing sections for recording detailed business activities, delineating nontaxable uses of fuels to establish eligibility for refunds, and accurately calculating the total refund or tax due through a systematic breakdown of fuel types and their respective uses. Additionally, it provides guidelines for reporting use tax due when applicable, underlining the importance of understanding the intersection of fuel tax regulations with broader tax obligations. Submission of the Idaho 75 form, as outlined by the Idaho State Tax Commission, is not only crucial for compliance with state tax regulations but also offers a pathway for businesses and individuals to recover significant expenses through fuel tax refunds, underlining the importance of accurate and timely filing.

Idaho 75 Sample

 

 

RO

75

IDAHO FUELS USE REPORT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F

EFO00055

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10-10-08

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Social Security Number

 

 

 

 

 

Name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PLEASE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PRINT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Assumed Business Name (DBA)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OR

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Federal Employer Identiication Number

 

TyPE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City, State, and Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section I.

 

 

FILING PERIOD Beginning ______, _______ and ending ▪ ______, _______

 

 

 

 

 

 

 

 

 

 

 

State use only

If you have already claimed a refund of this tax from the Tax Commission on another Form 75,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

do not complete this form.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section II.

 

 

BUSINESS ACTIVITIES Mark each box below that describes the business activities of your company.

1.

 

Farming

6.

Landscaping & tree service

 

11.

 

 

Golf course

2.

 

Logging

7.

Well drilling

 

 

12.

 

 

Outitter

3.

 

Construction

8.

Equipment rental/leasing

 

13.

 

 

Mining

4.

 

Trucking

9.

Concrete/asphalt/gravel

 

14.

 

 

Other (describe) ________

5.

 

Manufacturing

10.

Excavating

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section III.

NONTAXABLE USE

Mark each box below that describes the nontaxable use(s) to claim a refund of fuels taxes.

 

Idaho TaX-PaId special fuels (diesel, propane, or natural gas) used in

*Idaho TaX-PaId gasoline used in

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.

Stationary engines

 

 

 

 

10.

Stationary engines

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2.

Unregistered equipment (list) ____________________

11.

Unregistered equipment (list) ________________

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.

Refrigeration unit with separate tank

 

 

 

12.

Refrigeration unit with separate tank

4.

Intrastate motor vehicles off-highway miles (attach Form 75-IMV)

13.

IFTA auxiliary engine allowance (attach Form 75-IC)

5.

IFTA power take-off and auxiliary engine allowances

14.

Intrastate motor vehicle auxiliary engine

 

 

 

(attach Form 75-IC)

 

 

 

 

 

 

allowance (attach Form 75-IMV)

6.

Intrastate motor vehicle power take-off and auxiliary engine

15.

Aircraft (see instructions)

 

 

 

allowances (attach Form 75-IMV)

 

 

 

16.

Commercial motor boat

7.

Federal, state, and local government motor vehicles

17.

Other (describe) ___________________________

8. Aircraft (see instructions)

9. ▪

Other (describe) _______________________________

* Gasoline used in a registered motor vehicle (government or

 

 

privately owned) does not qualify for a refund of the gasoline tax.

Section IV. TOTAL REFUND OR TAX DUE

Complete the sections on page 2 that apply to you (Sections V, VI, or VII) before completing this section.

1.

Gasoline tax refund from page 2, Section V, line 5

 

 

 

$

 

 

 

 

 

2.

Special fuels tax refund from page 2, Section V, line 6

 

 

 

 

 

 

 

 

 

3.

Gasoline tax due from page 2, Section VI, line 4

 

 

 

 

 

 

 

 

 

4.

Special fuels tax due from page 2, Section VI, line 5

 

 

 

 

 

 

 

 

 

5.

....................................................................................Total of use tax due from page 2, Section VII, line 8

 

 

 

 

 

 

 

 

 

 

I paid the use tax with my sales/use tax return. Permit number _____________________________

 

 

 

 

 

 

6.

Refund. If the total of lines 1 and 2 is greater than the total of lines 3, 4, and 5,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

enter the difference

 

 

 

 

 

 

 

 

 

 

7.

Tax Due. If the total of lines 1 and 2 is less than the total of lines 3, 4, and 5,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

enter the difference

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.

Within 180 days of receiving this return, the Idaho State Tax Commission may discuss this return with the paid preparer identiied below. Under penalties of perjury, I declare that to the best of my knowledge and belief this return is true, correct, and complete. See instructions.

 

Authorized signature

 

Date

SIGN

 

 

HERE

 

 

 

Title

 

Daytime phone

 

 

 

 

Paid preparer's signature

Preparer's EIN, SSN or PTIN

 

 

 

 

 

 

Address and phone number

 

 

 

 

 

 

Call 334-7660 in the Boise area or (800) 972-7660 toll free.

MAIL TO:

Idaho State Tax Commission

PO Box 76

Boise ID 83707-0076

EFO00055 10-10-08

 

 

 

 

 

Form 75 Page 2

 

 

 

A

B**

C**

D

E

F

G

Section V. FUELS TAX REFUND

 

Gasoline

Av Gas

Jet Fuel

Undyed Diesel*

Propane

Nat Gas

Totals

 

 

 

 

 

 

 

 

 

 

1.

Total tax-paid gallons purchased

 

 

 

 

 

 

 

 

 

from all sources (whole gallons) ....

 

 

 

 

 

 

2.

Total nontaxable gallons

 

 

 

 

 

 

 

 

 

(whole gallons)

 

 

 

 

 

 

 

3.

Tax rate

.25

.07

.06

.25

.181

.197

 

4.Fuels tax refund .............................

5.Gasoline tax refund. Add line 4, columns A, B & C. Enter here and on page 1, Section IV, line 1 ................................

6.Special fuels tax refund. Add line 4, columns D, E & F. Enter here and on page 1, Section IV, line 2 ..........................

 

 

 

A

B**

C**

D

E

F

G

Section VI. FUELS TAX DUE

 

Gasoline

Av Gas

Jet Fuel

Undyed Diesel*

Propane

Nat Gas

Totals

 

 

 

 

 

 

 

 

 

 

1.

Taxable gallons

 

 

 

 

 

 

 

 

 

(whole gallons)

 

 

 

 

 

 

 

2.

Tax rate

.25

.07

.06

.25

.181

.197

 

3.Fuels tax due .................................

4.Gasoline tax due. Add line 3, columns A, B & C. Enter here and on page 1, Section IV, line 3 ..................................

5.Special fuels tax due. Add line 3, columns D, E & F. Enter here and on page 1, Section IV, line 4.............................

 

 

 

A

B**

C**

D

E

F

G

Section VII. USE TAX DUE

 

Gasoline

Av Gas

Jet Fuel

Undyed Diesel*

Propane

Nat Gas

Totals

 

 

 

 

 

 

 

 

 

 

 

1.

Number of gallons from

 

 

 

 

 

 

 

 

 

 

Section V, line 2

 

 

 

 

 

 

 

 

2.

Average price per gallon

 

 

 

 

 

 

 

 

 

 

(carry 4 decimal places x.xxxx)

 

 

 

 

 

 

 

 

3.

Less state fuels tax/gallon

 

 

 

 

 

 

 

 

 

4.

Less federal fuels tax/gallon

 

 

 

 

 

 

 

 

5.

The base cost per gallon

 

 

 

 

 

 

 

 

 

 

(line 2 less 3 & 4)

 

 

 

 

 

 

 

 

 

6.

Total amount subject to use tax

 

 

 

 

 

 

 

 

 

 

(multiply line 1 by line 5)

 

 

 

 

 

 

 

 

 

7.

Use tax due

 

 

 

 

 

 

 

 

 

 

(multiply line 6 by 6%)

 

 

 

 

 

 

 

 

 

8.

Use tax due. Add line 7, columns A through F. Enter here and on page 1, Section IV, line 5

 

 

 

 

* Includes Biodiesel and Biodiesel Blends

** Rate change for Av Gas and Jet Fuel effective July 1, 2008.

EFO00055p3 10-10-08

Instructions for Idaho Form 75

Use this form for fuel purchased ON OR AFTER July 1, 2008.

WHO MAy FILE

Any person or entity that has purchased 50 gallons or more of Idaho tax-paid gasoline or any quantity of Idaho tax-paid special fuels (diesel, biodiesel, biodiesel blends, propane, or natural gas) and used the fuel for a nontaxable purpose may ile for a refund.

Only the inal user (consumer) of the fuel may ile Form 75.

Any refund or tax due to a partnership or corporation must be reported by the business. It may not be applied to the individual returns iled by partners or shareholders.

Any refund or tax due to a sole proprietorship must be reported by that individual.

You may claim a refund or report fuels tax due in one of the following ways: a) monthly, b) quarterly, c) annually, or

d)alternate period (any period greater than one month but not more than one year.)

If you ile the claim with your Idaho income tax return,

report the amount of the tax due or refund amount on the proper line of your income tax return, and attach a Form 75 to your return.

NOTE: Do not claim a refund for tax-paid fuel on your Idaho income tax return if you have previously

claimed a refund for the same tax-paid fuel on a separate Form 75 iled during the year.

You may claim a refund of Idaho fuels tax if:

You buy fuel with Idaho fuels tax included and use the fuel for a nontaxable purpose. This includes using the fuel: in unregistered equipment; to operate a stationary engine; in a refrigeration unit or other auxiliary equipment that has a supply tank separate from the main supply tank of the motor vehicle; or for home heating purposes.

You ile reports under the International Fuel Tax Agreement (IFTA) or operate an intrastate motor vehicle and use fuel from the main supply tank of a registered motor vehicle to operate power take-off equipment (special fuels only) or auxiliary engines (special fuels and gasoline). IFTA licensees must submit a copy of their IFTA report and Form 75-IC worksheet. Intrastate motor vehicle operators must complete and attach the Idaho Fuels Tax Refund Worksheet, Form 75-IMV. The allowances are listed in the Idaho Fuels Tax Administrative Rules, on the Form 75-IC worksheet, and on the Form 75-IMV worksheet. For more information, visit the Idaho State Tax Commission's Web site at tax.idaho.gov/ ifta.htm.

You operate an intrastate motor vehicle and use special fuels on nontaxable roads. You must complete and attach the Idaho Fuels Tax Refund Worksheet, Form 75-IMV.

You use special fuels in a motor vehicle owned and operated or leased and operated by an agency of the federal government or the state of Idaho, including its political subdivisions (local government).

You buy gasoline or special fuels with Idaho motor fuels tax included and use the fuel in an aircraft. You may only claim a refund of the difference between the Idaho motor fuels tax rate and the aviation gasoline or jet fuel tax rate. See the section titled Aircraft Fuels Tax Refund.

you may not claim a refund of Idaho fuels tax for:

Gasoline used in registered motor vehicles.

Gasoline or special fuels used in recreational vehicles or noncommercial motorboats.

Gasoline purchased from an Indian-owned retail outlet.*

Special fuels purchased from certain Indian-owned retail outlets.*

You owe Idaho fuels tax if you purchased gasoline, special fuels, or aircraft fuel, and:

You did not pay the Idaho fuels tax at the pump (including gasoline purchased from Indian-owned retail outlets and special fuel purchased from certain Indian-owned retail outlets*), and

You used the fuel for a taxable purpose in Idaho.

*For information about Indian-owned retail outlets, see the "Fuel Purchased on Idaho Indian Rerservations" page at tax.idaho.gov (click on "Motor Fuels" then scroll down to the "Fuel Consumers" section).

RECORDKEEPING REQUIREMENTS

You must keep records that support your fuels tax refund claim. These records include all motor fuels receipts showing the total gallons of tax-paid fuel purchased, and the number of gallons of tax-paid fuel used in each type of equipment both taxable and nontaxable. You waive all rights to the refund if you don't keep the required records.

AIRCRAFT FUELS TAX REFUND

If you have paid the aviation gasoline tax or the jet fuel tax, no additional tax or refund is due.

Gasoline. If you buy gasoline and pay Idaho gasoline tax, then use the gasoline in an aircraft, you are entitled to a refund of the difference between the gasoline tax rate and the aviation gasoline tax rate.

Diesel. If you buy undyed diesel fuel and pay the Idaho diesel fuel tax, then use the tax-paid diesel fuel in an

EFO00055p4 10-10-08

Instructions for Idaho Form 75 - page 2

aircraft, you are entitled to a refund of the difference between the diesel fuel tax rate and the jet fuel tax rate.

Complete Section V FUELS TAX REFUND to compute

the refund amount for the gasoline and/or diesel fuel tax

and Section VI FUELS TAX DUE to compute the aviation

gasoline and/or jet fuel tax due.

AIRCRAFT FUELS TAX DUE

Complete Section VI FUELS TAX DUE of this form to compute the aircraft fuels tax due if the Idaho fuels tax has not been paid on the diesel, gasoline, or other fuels used in your aircraft. You must report the tax due at the jet fuel or aviation gasoline tax rate.

USE TAX DUE

Use tax does not apply when the fuel purchased would qualify for the production, manufacturing,

farming, or other exemptions.

When fuel is not subject to motor fuels tax, it is subject to sales tax unless a sales tax exemption applies. If sales tax was not collected on its purchase, the purchaser owes use tax.

Use tax is a tax on goods that are put to use in Idaho. If sales tax has not been paid on goods that are used (or stored for later use), the person who uses or stores the goods in Idaho owes a use tax (unless the goods are held for resale or some other exemption applies).

The sale of motor fuel is exempt from sales and use tax if the fuel is subject to motor fuel tax or if the motor fuel tax is paid when the fuel is purchased. However, when a refund of the motor fuel tax is obtained, the value of the fuel less the state and federal taxes, if applicable, becomes subject to use tax. (See Speciic Line 4

Instructions for Section VII to determine if federal taxes are deductible.)

If you owe use tax, you must report it on your Idaho income tax return, Idaho sales or use tax return, or Form 75 by completing Section VII USE TAX DUE.

DETAILED INSTRUCTIONS

TAXPAyER INFORMATION

Enter name, assumed business name (DBA) (the name under which you are doing business), address, and Social Security number (SSN) or federal Employer Identiication Number (EIN).

If you are reporting as an individual or sole proprietor and

not as an S corporation, corporation, partnership, estate, or trust, you must use your SSN. DO NOT USE AN EIN.

yOU MUST PROVIDE THE INFORMATION REQUESTED FOR SECTIONS I, II, AND III TO RECEIVE A FUELS TAX REFUND. IF A FORM IS NOT COMPLETE, WE MAy RETURN IT TO yOU FOR CORRECTION.

FILING PERIOD

Section I. Enter the appropriate beginning and ending date for the iling period.

BUSINESS ACTIVITIES

Section II. Mark each box that describes the business activities of your company. If your company’s business activities are not described by any of the listed categories, mark the “Other” box and describe your company’s business activities.

NONTAXABLE USE

Section III. Mark each box that describes the nontaxable use(s) to claim a refund of fuels taxes. For unregistered equipment, list the type of equipment in the space next to the boxes. Attach additional pages if needed. If you have nontaxable use of fuel that is not described by any of the listed categories, mark the “Other” box and describe your nontaxable use.

ROUNDING AMOUNTS

Except for lines 2, 3, 4, and 5 of Section VII, round the amounts on this report to the whole gallon or dollar. Reduce amounts less than .50 to the whole gallon or dollar. Increase amounts of .50 or more to the next whole gallon or dollar.

FUELS TAX REFUND

If you use Idaho tax-paid fuel from a bulk storage tank for a nontaxable purpose, you must complete the

IDAHO FUELS TAX REFUND WORKSHEET.

Section V. Line 1. Enter the number of Idaho tax-paid gallons of fuel, from all sources, used during the iling period in the appropriate column by fuel type.

Line 2. Enter the number of Idaho tax-paid gallons of fuel used for a nontaxable purpose during the iling period in the appropriate column by fuel type. You must support your refund claim with documentation. See recordkeeping requirements section.

Line 4. Multiply line 2 by line 3 for each fuel type.

FUELS TAX DUE

Section VI. Line 1. Enter the number of untaxed gallons of fuel used for a taxable purpose during the iling period in the appropriate fuel type column. Round to the nearest whole gallon.

Line 3. Multiply line 1 by line 2 for each fuel type.

USE TAX DUE

Complete Section VII to report fuel USED on or after October 1, 2006, at 6%.

SPECIFIC LINE INSTRUCTIONS FOR SECTION VII You must separately calculate and report the USE TAX

EFO00055p5 10-10-08

Instructions for Idaho Form 75 - page 3

DUE in Section VII if you are reporting use tax and the fuel use falls under two or more of the following situations:

Use qualiies for a federal tax refund.

Use does not qualify for a federal tax refund.

You are reporting dyed diesel fuel.

Make a copy of page 2 of the Form 75 for each additional calculation. Total the USE TAX DUE from each page 2 and include in the total for Section IV, line 5 of the Form 75.

Line 1. In the appropriate fuel type column, enter the number of gallons of fuel from Section V, line 2, or the number of gallons of untaxed fuel, that do not qualify for a sales tax exemption.

Line 2. To compute the average price per gallon, irst add the total cost of fuel for each fuel type purchased during the refund period. Next, divide that total by the number of gallons on line 1 in the same column. The computation must be carried to 4 decimal places (x.xxxx).

Line 3. Do not use line 3 for dyed diesel fuel because the state fuels tax is not included in the price of dyed diesel fuel.

Line 4. Enter the federal tax rate for each fuel type if:

You purchased fuel that included the federal tax in the price, and

You are eligible to receive a refund of the federal tax on that fuel.

For example:

Federal refundable use. You may use line 4 if you are a contractor who purchased undyed diesel fuel, paid the federal tax, and used the fuel in a backhoe. If you have questions about federal nontaxable uses of fuel, please contact the Internal Revenue Service (IRS).

Federal nonrefundable use. Do not use line 4 if you use undyed diesel fuel in a registered motor vehicle for which a refund of the federal tax is not allowed.

Dyed diesel fuel. Do not use line 4 for dyed diesel fuel because the federal fuels tax is not included in the price of dyed diesel fuel.

Note: Line 4 is for calculation purposes only. You must make federal tax refund claims to the IRS.

Federal Tax raTes (as oF 7/1/2008)

 

av

Jet

Undyed

 

Com Nat

liq Nat

Gasoline

Gas

Fuel

diesel

Propane

Gas

Gas

 

 

 

 

 

 

 

.184

.194

.219

.244

.183

$.183*

.243

 

 

 

 

 

 

 

*Per thousand cubic feet. One thousand cubic feet equals 10 therms/gallons.

TOTAL REFUND OR TAX DUE

Section IV. Complete lines 1 through 7. (If the box for line 5 is checked, enter 0 on that line.)

If you are iling this Form 75 with your Idaho income

tax return, enter amounts from the following lines on your tax return.

Section IV, line 1 on the Gasoline tax refund line.

Section IV, line 2 on the Special fuels tax refund line.

Section IV, the total of lines 3 and 4 on the Special fuels tax due line.

Section IV, line 5 on the Sales/use tax due line.

SIGNATURE

You must sign Form 75 if you ile it separately from your income tax return. An unsigned form will delay your

refund.

Form Information

Fact Name Detail
Form Purpose The Idaho 75 form is used for claiming a refund of Idaho tax-paid on gasoline and special fuels (like diesel, biodiesel, biodiesel blends, propane, or natural gas) that have been used for a non-taxable purpose.
Eligibility to File Any individual or entity that has purchased 50 gallons or more of Idaho tax-paid gasoline or any amount of Idaho tax-paid special fuel for a non-taxable use can file this form. It's crucial that the fuel was used by the final consumer.
Governing Laws The guidelines and requirements on the Idaho 75 form are underpinned by Idaho fuel tax regulations. These laws outline what constitutes taxable and non-taxable use of fuel within the state.
Recordkeeping Requirements Filers must retain records that substantiate their claim, including receipts of tax-paid fuel purchases and documentation of fuel usage in both taxable and non-taxable operations, to be eligible for the refund.

Idaho 75: Usage Instruction

Filing the Idaho 75 form, though it might seem daunting at first glance, can be navigated through with ease by following detailed steps. This form is designed for individuals or businesses seeking a refund or reporting taxes due on Idaho tax-paid fuels that were utilized for non-taxable purposes. Unfolding this form requires clear-cut information, accurate computation, and attention to specific instructions to ensure compliance and validate the refund or tax due process. Here's a breakdown to guide you through filling out the form correctly.

  1. Start by entering your personal information, including your Social Security Number (SSN) or Federal Employer Identification Number (EIN), name, and assumed business name (DBA) if applicable.
  2. Provide your full address, including the city, state, and zip code, to ensure your form is processed without delays.
  3. In Section I, specify the filing period by entering the beginning and ending dates that cover your fuel usage for the stated purpose.
  4. Proceed to Section II, where you'll identify your business activities. Check off relevant boxes that describe the operations of your company or mark "Other" and specify if your activity isn't listed.
  5. In Section III, select the nontaxable use(s) categories that match your claim for a fuel tax refund. Include additional details for unregistered equipment or other nontaxable uses not explicitly mentioned by checking the "Other" box and describing as required.
  6. Before filling Section IV, ensure you complete the applicable sections on page 2 (Sections V, VI, or VII) based on your situation—whether claiming a refund or reporting tax due.
  7. In Section IV, accurately calculate the totals of your refund or tax due. Ensure to include gallons purchased, tax rate, and the designated amounts from page 2 into their respective line entries.
  8. Sign and date the form. The authorized signature verifies the accuracy and completeness of the information provided. Also include the title and daytime phone number for potential follow-ups.
  9. If a paid preparer was involved, their signature along with their EIN, SSN, or PTIN should also be included, alongside their address and phone number.
  10. Finally, review all sections for completeness and accuracy before mailing your form to the Idaho State Tax Commission at the provided address.

Remember, accuracy and completeness are key to ensuring that your form is processed efficiently, potentially leading to a successful fuel tax refund or proper tax payment. Keeping detailed records and understanding which fuel uses qualify for refunds or owe tax will greatly assist in this process.

FAQ

What is the Idaho 75 form?

The Idaho 75 form, officially known as the Idaho Fuels Use Report, is a document designed for individuals or entities who purchase a significant amount of gasoline or special fuels (such as diesel, biodiesel, biodiesel blends, propane, or natural gas) in Idaho and use the fuel for a purpose that qualifies for a tax refund. This form enables filers to request a refund of fuel taxes or report fuels tax due under specific, non-taxable use conditions outlined by the Idaho State Tax Commission.

Who is eligible to file the Idaho 75 form?

Any person or entity that has purchased 50 gallons or more of Idaho tax-paid gasoline or any quantity of Idaho tax-paid special fuels for a nontaxable purpose can file the Form 75 for a refund. This includes sole proprietors, partnerships, corporations, government agencies, and other organizations, provided they are the final users (consumers) of the fuel. The form is specifically designed for those who have used the purchased fuel in non-taxable ways, such as in unregistered equipment, stationary engines, or for heating purposes, among others.

What constitutes a nontaxable use of fuels?

Nontaxable use of fuels, as outlined by the Idaho 75 form, includes using tax-paid gasoline or special fuels in unregistered equipment, operating stationary engines, powering refrigeration units with a separate tank from the vehicle's main fuel supply, or operating auxiliary engines. Other examples include using fuel for agricultural, construction, and certain off-highway purposes. It's important to note that fuel used in registered road vehicles for personal transport does not qualify for a tax refund.

How can one claim a refund using the Idaho 75 form?

To claim a refund, filers must accurately complete the Idaho 75 form, indicating their business activities, the specific nontaxable uses of the fuel, and the amount of fuel used for these purposes. Documentation supporting the purchase of tax-paid fuel and its subsequent nontaxable use must be provided, including receipts and detailed records of usage. The completed form, along with any required attachments, must then be submitted to the Idaho State Tax Commission within the specified timeframe.

Are there specific deadlines for filing the Idaho 75 form?

Filers have the flexibility to submit the Idaho 75 form on a monthly, quarterly, annually, or on an alternate period basis, provided the period is no longer than one year. It is crucial to submit the form and all required documentation within 180 days from the end of the filing period to ensure the claim is processed timely and a refund, if applicable, is issued.

What are the potential consequences of not filing the Idaho 75 form accurately?

Filing the Idaho 75 form inaccurately can lead to delays in processing, denials of refund claims, or the imposition of fines and penalties. It is imperative for filers to thoroughly review all information for accuracy and completeness before submitting the form. Keeping detailed records and receipts of all fuel purchases and their uses is essential for substantiating the claim.

Where can one find additional information or assistance with the Idaho 75 form?

For additional assistance or to find more information about the Idaho 75 form, including detailed instructions, taxpayers are encouraged to visit the Idaho State Tax Commission's website. The site offers resources, guidelines, and contact information for reaching out to tax professionals or customer service representatives who can provide guidance and help resolve any queries related to filing the form.

Common mistakes

Filling out the Idaho 75 form, also known as the Idaho Fuels Use Report, requires careful attention to detail. Here are nine common mistakes to avoid to ensure the process goes smoothly:

  1. Not providing a Social Security Number (SSN) or Federal Employer Identification Number (FEIN): This information is crucial for identity verification and tax purposes. It's essential to include the correct number that corresponds with the entity type filing the report.
  2. Filling out the form with incorrect or incomplete business activity descriptions: The form requires specific business activities to be marked. Missing or inaccurately reporting these activities can lead to processing delays or inaccuracies in potential refunds.
  3. Omitting the non-taxable use section: This section is vital for claiming refunds on taxes paid. Failure to indicate the non-taxable use of fuels can result in missing out on entitled refunds.
  4. Incorrectly calculating the refund or tax due: The form requires specific calculations based on taxable and non-taxable use, including adhering to proper tax rates. Miscalculations here can lead to either overpayment or underpayment of taxes.
  5. Failure to attach additional required forms: Some sections necessitate attaching additional forms, like the Form 75-IMV for intrastate motor vehicles. Overlooking these requirements can lead to incomplete submissions.
  6. Not rounding amounts properly: Except for certain sections, the form asks for amounts to be rounded to the nearest whole gallon or dollar. Incorrect rounding can lead to discrepancies in the reported amounts.
  7. Claiming refunds on non-qualifying uses: The instructions clearly outline what fuel uses qualify for a tax refund. Attempting to claim refunds for non-eligible uses, such as fuel for registered motor vehicles, can cause issues with the submission.
  8. Forgetting to report use tax due: If applicable, the use tax section must be completed. This often-overlooked section is crucial for those who haven't paid sales tax at the time of purchase but owe use tax on the fuel.
  9. Not signing the form: An unsigned form is considered incomplete and will delay the processing of any refunds or payments.

To avoid these common pitfalls, it's strongly recommended to review the form thoroughly and consult the detailed instructions provided by the Idaho State Tax Commission. Keeping accurate records and ensuring all required attachments are included will also streamline the filing process. Attention to these details can help in successfully claiming any entitled refunds and staying compliant with Idaho tax regulations.

Documents used along the form

When filing the Idaho 75 Fuels Use Report, individuals and businesses may need to accompany their submission with additional documentation to ensure compliance and substantiate their claims. Understanding these supplementary forms and documents can streamline the process and avoid potential delays.

  • Form 75-IMV (Idaho Fuels Tax Refund Worksheet for Intrastate Motor Vehicles): This document is necessary for operators of intrastate motor vehicles claiming a refund for fuel used in power take-off or auxiliary engines from the main supply tank of a registered motor vehicle.
  • Form 75-IC (IFTA/Intracity Worksheet): Required for IFTA licensees and intrastate motor vehicle operators to detail fuel usage and claim allowances for auxiliary engines and power take-off units, assisting in the calculation of refundable or due tax amounts.
  • IFTA Quarterly Fuel Use Tax Report: For businesses operating across state lines, this report is crucial to comply with fuel tax regulations in member jurisdictions, reconciling fuel purchases and usage per state.
  • Sales/Use Tax Return: If sales tax was not collected at the time of fuel purchase and a refund is sought for the fuel use tax, this return will need to be filed to report and pay the due use tax.
  • Proof of Fuel Purchase: Receipts or invoices detailing the purchase of fuel in Idaho, showing the cost and gallons purchased, are essential for substantiating the claimed amounts on the Idaho 75 form.
  • Motor Vehicle Registration: Documents proving the registration status of vehicles, especially if claiming fuel tax refunds or exemptions for vehicles used in non-taxable ways, ensures compliance with regulations.

Apart from the Idaho 75 form, gathering and preparing these documents in advance can facilitate a smoother filing process. Each form plays a specific role in clarifying the nature of fuel usage and ensuring that taxpayers accurately report and remit taxes or receive refunds in accordance with Idaho laws. Careful attention to the requirements and timely submission of these additional forms and documents help in avoiding errors and potential audits.

Similar forms

The Idaho 75 form is similar to other tax documents that are used to report and request refunds or report taxes due for various specific situations, like the use of fuel for non-taxable purposes. These documents include the IRS Form 4136 and the IFTA (International Fuel Tax Agreement) quarterly tax return, among others; however, there are notable differences in their application and scope.

One similar document is the IRS Form 4136, which is used to claim a credit or refund for federal excise taxes on fuels used for certain purposes. Much like the Idaho 75 form allows for a refund of state fuel taxes under specific conditions, Form 4136 applies to federal fuel taxes. Both forms require the taxpayer to detail the type and quantity of fuel for which a refund is sought, and both are used by individuals, businesses, and other entities to claim refunds related to fuel use. However, while Idaho 75 is specific to Idaho state fuel taxes, Form 4136 covers a broader range of fuel types and uses on a federal level.

Another document with similarities is the IFTA quarterly tax return. This form is used by interstate motor carriers to report fuel use and pay taxes to all member jurisdictions where their vehicles have traveled. The IFTA return and the Idaho 75 form share the concept of reconciling fuel taxes but serve different purposes. The Idaho 75 form targets taxpayers seeking refunds for non-taxable uses of fuel within Idaho, whereas the IFTA return deals with allocating fuel taxes among states and provinces based on miles traveled. Both forms necessitate detailed records of fuel purchases and use, but the IFTA focuses on commercial interstate transportation, and the Idaho 75 includes a wider range of fuel use scenarios.

Dos and Don'ts

When filling out the Idaho 75 form, it is crucial to adhere to proper protocols to ensure accurate submission. Here are several dos and don'ts to follow:

Dos:

  1. Ensure all personal and business information, including Social Security Number or Federal Employer Identification Number, is accurately filled in. This information is fundamental for identification and processing purposes.

  2. Accurately record the beginning and ending dates in Section I to define the filing period correctly. These dates are critical to determine the time frame for which the fuel use is being reported.

  3. Check the appropriate boxes in Section II that describe your company's business activities and in Section III to identify the nontaxable uses accurately. This classification aids in the correct processing of your claims.

  4. Compile and maintain comprehensive records of all motor fuels receipts and usage documentation. These records are essential for substantiating the claim for a fuels tax refund and must be retained as specified in the instructions.

  5. Sign and date the form before submission. An unsigned form may result in processing delays or the return of the document for correction.

Don'ts:

  1. Do not leave sections incomplete. Missing information can lead to your form being returned for correction, thereby delaying the processing of your claim.

  2. Do not guess or estimate fuel usage or the taxable and nontaxable gallons. Inaccurate information can affect the refund or tax due and may lead to issues with the tax authorities.

  3. Avoid the submission of claims for tax-paid fuel on your Idaho income tax return if you have previously claimed a refund for the same tax-paid fuel on a separate Form 75 filed during the year.

  4. Do not attempt to claim a refund for fuel types or uses that are explicitly excluded according to the form instructions. For example, gasoline used in registered motor vehicles cannot be claimed for a refund of the gasoline tax.

  5. Do not disregard the rounding instructions for amounts reported on the form. Except for specific lines in Section VII, amounts should be rounded to the nearest whole gallon or dollar as indicated in the detailed instructions.

Misconceptions

Understanding the Idaho 75 form can be daunting, and several misconceptions circulate about its use and purpose. Clearing up these misunderstandings is essential for businesses and individuals aiming to accurately report their fuel use and taxes in Idaho. Here are seven common misconceptions:

  • Filing the Idaho 75 form is only for large businesses. This is not true. Any person or entity, including individuals, small businesses, and large corporations that have purchased a sufficient amount of Idaho tax-paid gasoline or any special fuels, and used the fuel for a nontaxable purpose, can file Form 75.

  • You can claim a refund for any type of fuel use. Actually, the form is designed to claim refunds or report taxes due for very specific nontaxible uses of fuel, like fuel used in unregistered equipment or for operating stationary engines. Gasoline used in registered motor vehicles, for instance, does not qualify for a refund.

  • Filing is complicated and requires an accountant. While maintaining accurate records and understanding the specific uses that qualify for refunds or taxes due can be complex, the form itself guides the filer through the process. With careful attention to detail, many can complete it without hiring a professional.

  • Refunds apply instantly. Once you submit your Form 75, the Idaho State Tax Commission may take some time to process your refund. It is not an immediate process, and patience is required.

  • Only fuel bought in Idaho counts. The form is intended for Idaho tax-paid fuel. If you've purchased fuel in Idaho, and it's been used for qualifying nontaxable purposes, it's eligible for the refund or tax reporting, regardless of where the fuel was used.

  • All equipment qualifies for a refund. Only certain types of equipment and use cases qualify for a refund. For example, fuel used in recreational vehicles or noncommercial motorboats do not qualify. Each qualifying category is listed in Section III of the form.

  • You can file the form whenever you want. While you have flexibility in choosing a monthly, quarterly, annually, or an alternate period filing, it's essential to file within the specified period to claim a refund or report taxes due. Late filings may not be accepted or could delay processing.

Correctly understanding and using the Idaho 75 form ensures compliance with state tax laws and allows businesses and individuals to claim eligible refunds. Always refer to the latest form and guidance from the Idaho State Tax Commission to stay informed.

Key takeaways

When tackling the Idaho 75 form, a plethora of details require careful attention. Here's a compilation of key takeaways to help navigate the process efficiently and accurately:

  1. The Idaho 75 Form is designed for claiming refunds on fuel taxes for fuel bought in Idaho and used for non-taxable purposes, ensuring detailed and accurate reporting is crucial for a successful claim.
  2. Eligibility to file this form extends to individuals or entities that have purchased 50 gallons or more of Idaho tax-paid gasoline or any quantity of Idaho tax-paid special fuels and used the fuel for a nontaxable purpose.
  3. It's imperative to clearly identify the specific business activities and the non-taxable uses of fuel to justify the refund claim, as outlined in Sections II and III of the form.
  4. Filers must decide on their reporting frequency, which could be monthly, quarterly, annually, or for an alternate period not exceeding one year, catering to the flexibility needed for various business operations.
  5. The importance of recordkeeping cannot be overstressed; supporting documentation for all tax-paid fuel purchases and usage must be meticulously maintained to substantiate the refund claim.
  6. Refunds are not available for fuel used in registered motor vehicles or for recreational activities, highlighting the specificity of eligible uses under the refund policy.
  7. Business entities, such as partnerships or corporations, must report refunds or taxes due in the name of the business, not individually by partners or shareholders.
  8. If a refund of motor fuels tax is obtained, and the fuel becomes subject to use tax, the form requires a detailed calculation of the use tax due, bringing attention to the interplay between fuel tax and use tax obligations.
  9. The declaration section at the end of the form mandates a signature under penalty of perjury, underscoring the legal responsibility to provide true, correct, and complete information.

This outline serves as a foundational guide to understanding and completing the Idaho 75 Form, aiming to streamline the process for eligible taxpayers seeking refunds on fuel taxes.

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