A wise man once said “to err is human.” That’s certainly true when it comes to IFTA reports. Sometimes it’s necessary to file amendments to previous year’s returns. Here is a look at what you’ll need in order to do so.

NOTE: these procedures will vary somewhat from state to state. This article is based on the rules used by the North Carolina Department of Revenue, and is intended as a general introduction of the subject.

Items to Have On Hand

Begin by assembling the following documents:

  • The return that you are amending.
  • Records of the miles you traveled in each jurisdiction during the period covered.
  • Form GAS-1276 IFTA, known more broadly as the IFTA tax return form.
  • Official instructions for filling out the IFTA tax return; these can be found in the document numbered GAS-1276 IFTA-I.
  • The tax rate sheet for the quarter in question, also known as GAS-1278.

If you’re missing any of these forms, they can be found online at the respective state’s department of revenue website.

Filling out Amended IFTA Reports

You’ll need to fill out the following information:

  • Your name and address.
  • The name of a personal or emergency contact.
  • Your phone number, fax number (if you have one), and your email address.
  • Your business’s federal identification number (FEIN). If your business is a sole proprietorship, then you’ll need to enter your Social Security number.
  • Your IFTA account number.

Be sure to check the circle on the form that indicates you’re filing an amended return. Enter the period that you are amending alongside this.

Additional Information for Amended IFTA Reports

  • Total miles traveled by your commercial vehicles, broken down by fuel type.
  • The IFTA member jurisdictions you operated in during the period.
  • Any surcharges from the following states: Virginia, Kentucky, and Indiana.
  • The types of fuel used in each jurisdiction.
  • Total miles traveled in covered jurisdictions.
  • Total taxable miles for each jurisdiction.
  • Number of exempt miles for jurisdictions that allow them. You will need to explain why you’re claiming exempt miles.

When you have the exact number of taxable gallons, multiply this number times the applicable tax rate. The result is the final amount that you owe or that is owed to you. In the case of late returns, you will also need to calculate the amount of interest you’ll be paying as a penalty (this only applies if you owe money to the jurisdiction).

That in a nutshell is the method for filing amended IFTA tax reports. If you’ve ever done this the old-fashioned way, using nothing but scratch paper and maybe a pocket calculator, then you can appreciate the advantages of using fuel tax software. But before you invest your hard earned money in one of these programs, you should know that not all of them are created equal. TruckingOffice stands head and shoulders above the competition by offering an unbeatable package of benefits. These include:

  • Cloud-based functions that keep your information safe from fires, office theft or vandalism, hard drive crashes, and other physical threats to your data.
  • A full array of trucking-related functions in addition to fuel tax software. These include: dispatching, invoicing, truck maintenance, driver compensation, mileage calculation, and many other capabilities.
  • Regular updates from our team of software pros.
  • Super-easy instructions and full support.

We’re so sure that you’ll love TruckingOffice that we will let you use it for the first 30 days free of charge. That’s right – you get a complimentary 30-day test drive. You can drive around the block, kick the tires, and peek under the hood all you want. If you’re not delighted, then just walk away—no obligations or credit card information required. On the other hand, if you find yourself wondering how you ever got along without TruckingOffice, there’s just a low monthly fee. There is no better, easier way to enjoy all the benefits of modern fuel tax software. Start your no-cost trial today!