RDT:n muoto 121 ohjetta Virginia
IFTA Neljänneksi veroilmoitukset
Käytä näitä ohjeita täyttääksesi lomakkeen RDT 121, IFTA Quarterly Tax Return. Matkustaja- ja polttoaineostokset verokelpoisille ajoneuvoille, jotka eivät ole jakaneet IRP-rekisteröintiä, voidaan sisällyttää IFTA:n neljännesvuosittaiseen veroilmoitukseen.
Liittyvät lomakkeet
- RDT 121 Virginia - IFTA Neljännesveroraportti
RDT 121 I (05/15/2021)
IFTA QUARTERLY TAX RETURN
INSTRUCTIONS
Use these instructions to complete form RDT 121, IFTA Quarterly Tax Return. Distance and fuel purchases for your tax
qualified motor vehicle(s) (QMV) that do not have apportioned IRP registration may be included on the IFTA Quarterly
Tax Return.
The Due Date for IFTA tax returns is the last day of the month immediately following the end of each tax period. If the
last day of the month falls on a Saturday, Sunday or legal holiday, the next business day is considered the due date.
Returns must be postmarked on or before the due date. Returns not filed by the due date are delinquent. The penalty is
$50.00 or 10% of the tax due, whichever is greater.
You must maintain distance and fuel records for four (4) years from the filing date of the return and records
must be made available to DMV upon request.
1. Enter your Name and Address (if not preprinted). Correct
preprinted information if there are errors. (Use a separate
page, if needed.)
Section 8 – Fuel Tax Calculation
In Section 8, use a separate line to report each fuel type
used in each IFTA jurisdiction. Use a separate line for
surtax/surcharge if you traveled in Kentucky, Indiana or
Virginia. When you report surtax/surcharge, enter “ST”
followed by the fuel type code (for example, ST-G). If you
need additional lines, use page two (2) of this return and
additional sheets as needed. All negative numbers must
be preceded by a minus sign (for example: -$13.92).
2. Enter the Quarterly Reporting Period, Year and Due Date (if
not preprinted). Report your operations for this period.
3. Enter the VirginiaMCS Number (if not preprinted).
4. Enter your IFTA account number (if not preprinted).
5. Enter your Fleet Identifier (if not preprinted).
8A. In Column 8A, enter the jurisdiction abbreviation. VA for
Virginia is pre-printed on Lines 1 to 4. Refer to the Tax
Rate Chart on the DMV website, www.dmvNow.com/
IFTAtaxrates for the jurisdiction abbreviations.
6. Check only one box.
■ Check box 6A - If you did not operate QMVs in any IFTA
jurisdiction, or
■ Check 6B - if you operated in a jurisdiction where a
distance exemption can be applied. Enter Jurisdiction and
exemption.
8B. In Column 8B, enter the fuel type code for the fuel used.
8C through 8G, round numbers to the nearest whole number.
Check the appropriate box in the Notice of Change
Section if:
■ this is an amended return - a change or addition to a
return you have already filed (refile all information, not just
additions), or
■ you no longer operate on Virginia roadways and you are
requesting that your account be closed and your license
canceled. (you must either destroy all current year IFTA
decals or return them to DMV with your return), or
■ you are changing or correcting a name/address
8C. In Column 8C, list the total distance traveled in each
jurisdiction. Use a separate line for each fuel type.
8D. In Column 8D, list the taxable distance for each jurisdiction.
This is the total distance from Column 8C minus any
distance paid for while traveling on a fuel tax trip permit in
the jurisdiction or distance specifically exempted by the
jurisdiction.
8E. In Column 8E, list the taxable gallons for each jurisdiction
by dividing the numbers in Column 8D by the number in
Section 7, Column D for the appropriate fuel type.
Section 7 - Miles Per Gallon Calculation
Note: Canadian liters and kilometers must be converted to
gallons and miles. To convert:
8F. In Column 8F, list the number of tax-paid gallons for each
fuel type purchased at the pump in each IFTA jurisdiction
or withdrawn from a tax-paid bulk storage tank. If you did
not purchase fuel in a jurisdiction, enter zero (0). If you had
no taxable distance in a jurisdiction, you cannot receive
credit for any fuel purchases in that jurisdiction unless you
operate under a temporary fuel tax trip permit.
■
■
liters to gallons, divide the total liters by 3.785.
kilometers to miles, divide the total kilometers by 1.6093
7A. If you use fuel types other than the ones shown, use the
abbreviation for the fuel shown in the Fuel Type Codes
Section.
Reminder: Some IFTA jurisdictions do not collect fuel tax at
the pump.
7B. In Column 7B, enter the total distance traveled for each fuel
type used in your operations. Round numbers to the nearest
whole mile. Total miles include all distance in IFTA and non-
IFTA jurisdictions and includes distance for vehicles traveling
intrastate and trip permit miles.
8G. In Column 8G list the net taxable gallons for each fuel type
by jurisdiction by subtracting the number in Column 8F
from the number in Column 8E. Enter the result (net
taxable gallons) in Column 8G. If the result is a negative
number, enter the number with a minus sign.
7C. In Column 7C, enter the total gallons (for each fuel type) that
you placed in all of your QMVs in all jurisdictions.
Round numbers to the nearest whole gallon.
8H. In Column 8H (Tax Rate), list the tax rate for each fuel type
in each IFTA jurisdiction. Tax rates may be found on the
7D. In Column 7D, for each fuel type, divide the number in
Column 7B by the number in Column 7C. Round numbers to
the nearest two (2) decimal places. If your MPG for any fuel
type averages below 2.00 or above 12.00, attach a letter
explaining why your vehicles receive a low or high MPG.
8I. In Column 8I, list the tax or refund due for each jurisdiction.
Multiply the number in Column 8G by the number in
Column 8H. The amounts in Column 8I must be recorded
in dollars and cents (for example: $12.41).
RDT 121 I (05/15/2021) -- Page 2
IFTA QUARTERLY TAX RETURN
INSTRUCTIONS
8J. In Column 8J, list the interest due for each amount owed if
your tax return is late. The interest rate is variable and may
change January 1st each year. Please visit the DMV website,
www.dmvNow.com/IFTAtaxrates and select the applicable
tax quarter to display the interest rate. If Column 8I is a
negative number, no tax or interest is due. To calculate the
interest due, multiply the number in Column 8I by the interest
rate then by the number of months late. The amounts in
Column 8J must be recorded in dollars and cents (e.g.
$1.58). A partial month is considered a full month when
determining the number of months late. A refund amount
(negative number in Column 8I) from one jurisdiction or fuel
type cannot be used to offset interest due to another
jurisdiction or for another fuel type.
8L. NON IFTA DISTANCE: Enter the total distance traveled in all
non-IFTA jurisdictions using diesel fuel on Line D, Column 8C.
Enter the total distance traveled in all non-IFTA jurisdictions
using gasoline on Line G, Column 8C.
Enter the total gallons of diesel fuel that you placed in all of
your QMVs in all non-IFTA jurisdictions on Line D, Column 8F.
Enter the total gallons of gasoline that you placed in all of your
qualified vehicles in all non- IFTA jurisdictions on Line G,
Column 8F.
If you operated vehicles in non-IFTA jurisdictions using any fuel
types other than diesel or gasoline, enter the distance and
gallons on a separate line in Section 8. Use a separate line for
each fuel type and enter “Non-IFTA” in Column 8A.
8M. For each page of the tax report, add the numbers in Columns
8C, 8D, 8E, 8F, 8G, 8I, 8J, and 8K on each page of the tax
return and enter the individual page totals on Line 8M on each
page.
8K. In Column 8K, add the numbers in Column 8I and Column 8J.
SURTAX/SURCHARGE : Virginia, Kentucky and Indiana
charge a surtax/surcharge. After calculating the tax for these
jurisdictions, on the line below, calculate the surtax. The
instructions which follow for calculating surtax/surcharge in
Virginia for diesel fuel can be followed for all surtax
calculations.
8N. Add all of the subtotals on all additional pages of the return
except for Page 1. Enter the results on Line 8N for Columns
8C, 8D, 8E, 8F, 8G, 8I, 8J and 8K.
Preprinted on Line 2 of Column 8A is the abbreviation for
Virginia. On Line 2 of Column 8B is the abbreviation for the
surtax for Virginia diesel fuel. Columns 8C and 8D on Line 2
are not filled in since the total and taxable distance on which
the surtax is computed have been calculated on the line
above.
8O. On Line 8O, enter the subtotals from Page 1 for Columns 8C,
8D, 8E, 8F, 8G, 8I, 8J and 8K.
8P. On Line 8P, add the subtotals on lines 8M, 8N and 8O for
Columns 8C, 8D, 8E, 8F, 8G, 8I, 8J and 8K .
8R. On Line 8R enter the late fee if applicable. If your return is not
postmarked or received by DMV by the due date, or if you do
not pay the total tax due by the due date, you must pay a late
fee of $50.00 or 10 percent of the total tax due (Line 8P, Column
8K), whichever is greater.
In Column 8E, enter the taxable gallons on which the diesel
surtax is required (this is the same number that you entered in
Column 8E on Line 1).
In Column 8F, enter a zero (0) since surtax/surcharge is not
calculated or paid except on the IFTA tax return.
If your return is not received or postmarked by the due date, but
you do not owe any taxes (Line 8P, Column 8K is either zero or
a negative number), you must still pay a late filing fee of $50.00.
In Column 8G, enter the same number that you entered in
Column 8E. Continue with Columns 8H through 8K following
the same steps you used in completing Line 1 for Columns
8H, 8I, and 8K.
8S. For Line 8S (grand total due/refund) add the total on Line 8P,
Column 8K, with the amount on Line 8R.
In Column 8J, if your tax return is not postmarked or received
by DMV by the due date (or if you do not pay the total tax due
when you file your return), note the following to calculate
interest due for fuel surtax.
This is your Total Due. Remit this amount when you file your
return. If Line 8S is a negative number, enter the number with a
minus sign. This amount is the refund due.
Payment Methods
If you owe tax for this fuel type in this jurisdiction - (if the
number in Column 8I on the previous line is a positive
number), then calculate the interest due for fuel surtax on the
number you entered in Column 8I on the surtax (ST) line.
Payment may be made online at VirginiaMCS.com, or to the
Motor Carrier IFTA/IRP Work Center.
You may pay by check, money order, ACH Debit, credit card or
E-Check. For a customer to be authorized for ACH debit, refer
If you have a credit for this fuel type in this jurisdiction - (if the
number in Column 8I on the previous line is a negative
number), then add the number in Column 8I on the previous
line with the number in Column 8I on the surtax line. If the
result is a positive number, calculate the interest due in
Column 8J for the fuel surtax/surcharge on the result: multiply
the result by the interest rate then by the number of months
late. If the result is a negative number, enter $0.00 in Column
8J for fuel surtax interest.
Important Note: If you are paying by electronic check from a
commercial account with controlled disbursement, debit block,
and/or account reconciliation, your bank will not accept the
payment. If your bank fails to honor the payment, the Code of
Virginia requires that a mandatory returned check fee of $85 if
the check is $350 or less, or $50 +10% of the check amount if
the check is greater than $350 be assessed for payments that
are returned to the Department of Motor Vehicles. If your bank
accounts are the type noted above, use an Automated Clearing
House (ACH) payment method.
For each IFTA jurisdiction which has a surtax/surcharge,
follow the instructions above, substituting the applicable
jurisdiction abbreviation and fuel type.
Certification
When you have completed a separate line in Columns 8A
through 8K for:
You must complete all parts of the Certification. You are
certifying that the return is true, correct and completed to the
best of your knowledge.
■
■
all fuel types used in all IFTA jurisdictions; and
all surtax/surcharge fuels used.
Continue to complete items 8L through 8S on your report.