Instructions for Form Ft-441-754 - Motor Vehicle Fuel Supplier Tax Return

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Motor Vehicle Fuel Supplier
Tax Return Instructions
Required attachments
• Fuel Tax Receipts Schedule (Form FT-441-846) fill one out for each schedule type and product code.
• Fuel Tax Disbursements Schedule (Form FT-441-841) fill one out for each schedule type and product code.
If applicable,
• Non-Payment of Tax From Purchaser Support Schedule (Form FT-441-781)
• Exemption certificate for sales to the United States Armed Forces or the National Guard (FT-441-147)
Computer generated forms will be accepted as long as the format is identical to ours.
Step 1:
A. Enter reporting period year and month and your Motor Vehicle Fuel Supplier license number.
B. Place an “X” in each box that applies.
No Operations: You must file a tax return even if you had no activity for that reporting period. If you do not file monthly,
your license will be revoked.
Late Return: When filing a late return, you must include the penalty and interest.
Amended Return: Report changes for a previous tax period with an amended tax return. To report changes for a previous
filing, use a new tax return. Mark “Amended Return” in Section B. Record any payments made with the original tax return
on line 14 and continue filling out the return. Attach supporting documentation of changes with your Amended Return.
Name Change: Provide your current business name. If you just purchased or incorporated your business, a new
application for license must be completed.
New Address: Provide physical and mailing addresses.
Cancel License and Effective Date: The effective date is the actual date you stopped business operations. Tax returns
must be filed through this effective date and taxes paid on remaining inventory.
C. Name and Address: Type or print your business name and address.
Step 2: Go to the 2nd page of the tax return – Round all reported fuel to the nearest whole gallon and convert liters to gallons
at the rate of 3.785 liters per gallon. Do not use negative figures on the Receipt schedule or the Disbursement schedule.
Inventory
List your beginning and ending inventory for motor vehicle fuel and ethanol.
Receipts Schedule
The Receipts Schedule (Form FT-441-846) documents all fuel received and produced.
Disbursement Schedule
The Disbursement Schedule (Form FT-441-841) records all tax exempt fuel sold and exported.
Step 3: Return to the 1st page
Line 1. List your motor vehicle fuel physical inventory (this total will include both your motor vehicle fuel and your
ethanol). This amount is the same as the ending inventory reported on your previous tax return. The inventory is
for fuel in IRS licensed terminals, barges, and pipelines located in Washington State.
Line 2. Enter your fuel received total from the Receipts Schedule on page 2 of the tax return below R5.
Line 3. List your motor vehicle fuel physical inventory. The amount is the number of gallons you have left on the last day
of the month in a licensed terminal rack located in Washington State.
Line 4. Add line 1 and line 2, then subtract line 3. This is your total accountable gallons.
Line 5.
Enter tax exempt gallons distributed. The total is on the Disbursement schedule on page 2 of the tax return below D11.
Line 6. Line 4 minus line 5. This is your taxable gallons. This amount will also be used in the Motor Fuel Allowance on
the 2nd page.
Line 7. Record the amount listed on line R1 of the tax return Receipts schedule on page 2. This is your total tax paid
gallons received.
Step 4: Return to 2nd page of tax return
Motor Fuel Allowance
Column A – Sales to licensed distributors
FT-441-754 (R/5/18)WA Page 1 of 2
Motor Vehicle Fuel Supplier
Tax Return Instructions
Required attachments
• Fuel Tax Receipts Schedule (Form FT-441-846) fill one out for each schedule type and product code.
• Fuel Tax Disbursements Schedule (Form FT-441-841) fill one out for each schedule type and product code.
If applicable,
• Non-Payment of Tax From Purchaser Support Schedule (Form FT-441-781)
• Exemption certificate for sales to the United States Armed Forces or the National Guard (FT-441-147)
Computer generated forms will be accepted as long as the format is identical to ours.
Step 1:
A. Enter reporting period year and month and your Motor Vehicle Fuel Supplier license number.
B. Place an “X” in each box that applies.
No Operations: You must file a tax return even if you had no activity for that reporting period. If you do not file monthly,
your license will be revoked.
Late Return: When filing a late return, you must include the penalty and interest.
Amended Return: Report changes for a previous tax period with an amended tax return. To report changes for a previous
filing, use a new tax return. Mark “Amended Return” in Section B. Record any payments made with the original tax return
on line 14 and continue filling out the return. Attach supporting documentation of changes with your Amended Return.
Name Change: Provide your current business name. If you just purchased or incorporated your business, a new
application for license must be completed.
New Address: Provide physical and mailing addresses.
Cancel License and Effective Date: The effective date is the actual date you stopped business operations. Tax returns
must be filed through this effective date and taxes paid on remaining inventory.
C. Name and Address: Type or print your business name and address.
Step 2: Go to the 2nd page of the tax return – Round all reported fuel to the nearest whole gallon and convert liters to gallons
at the rate of 3.785 liters per gallon. Do not use negative figures on the Receipt schedule or the Disbursement schedule.
Inventory
List your beginning and ending inventory for motor vehicle fuel and ethanol.
Receipts Schedule
The Receipts Schedule (Form FT-441-846) documents all fuel received and produced.
Disbursement Schedule
The Disbursement Schedule (Form FT-441-841) records all tax exempt fuel sold and exported.
Step 3: Return to the 1st page
Line 1. List your motor vehicle fuel physical inventory (this total will include both your motor vehicle fuel and your
ethanol). This amount is the same as the ending inventory reported on your previous tax return. The inventory is
for fuel in IRS licensed terminals, barges, and pipelines located in Washington State.
Line 2. Enter your fuel received total from the Receipts Schedule on page 2 of the tax return below R5.
Line 3. List your motor vehicle fuel physical inventory. The amount is the number of gallons you have left on the last day
of the month in a licensed terminal rack located in Washington State.
Line 4. Add line 1 and line 2, then subtract line 3. This is your total accountable gallons.
Line 5.
Enter tax exempt gallons distributed. The total is on the Disbursement schedule on page 2 of the tax return below D11.
Line 6. Line 4 minus line 5. This is your taxable gallons. This amount will also be used in the Motor Fuel Allowance on
the 2nd page.
Line 7. Record the amount listed on line R1 of the tax return Receipts schedule on page 2. This is your total tax paid
gallons received.
Step 4: Return to 2nd page of tax return
Motor Fuel Allowance
Column A – Sales to licensed distributors
FT-441-754 (R/5/18)WA Page 1 of 2
Column B – All other taxable sales
1. Taxable gallons. Use your records to determine sales to distributors from other sales. The amounts, when added
together, should equal line 6 on the 1st page of the tax return.
2. Tax paid purchases. The amount listed on R1 of the Receipts schedule will be listed here.
3. Line 1 minus line 2.
4. Taxable handling allowance rate.
5. Taxable handling allowance gallons. Multiply line 3 by line 4 in both columns.
6. Total = Add line 5 column A with column B. This total is then carried to Line 8 on the 1st page of the tax return.
Step 5: Return to 1st page of tax return
Line 8. Motor fuel handling allowance transferred from line 6 of the 2nd page of the tax return.
Line 9. Line 6 minus line 7 minus line 8. This is your net taxable or credit gallons total.
Line 10. Multiply line 9 by the tax rate. List this total on line 10.
Line 11. Taxes are due the 25th of the month following the reporting period. If you pay after the 25th, you owe a penalty.
If the 25th lands on a weekend or state holiday you must pay on the next business day. To compute your penalty,
multiple line 10 by 2% and enter this amount on line 11. See example on Line 13.
Line 12. Add line 10 to line 11.
Line 13. If you are paying after the first of the month, following the due date, you owe interest. Interest is 1% compounded
monthly of the total amount due (including penalty). To get your total, multiply the amount owing each month by
1%. This is your compounded interest amount.
Example: You owe $100 and your payment is two months late, you incur a 2% penalty
$100 x 2% = $102 (penalty plus original payment)
$102 x 1% = $103.02 (original payment, penalty and interest) for the first month;
$103.02 x 1%= $104.05 (first month penalty and interest plus the interest for the second month) total due.
Line 14. Add line 12 to line 13, this is your total fuel tax amount.
Line 15. If you are filing an amended return, enter all payments you have made for this reporting period.
Line 16. Enter any credits of fuel tax from purchasers who have not paid. Complete the Non-Payment of Tax From
Purchaser Support Schedule (Form FT-441-781) and attach to tax return.
Line 17. Add line 15 to line 16. This is your total adjustments.
Line 18. If line 14 minus line 17 is greater than zero, this is the amount owed.
Line 18. If line 14 minus line 17 is less than zero, this is the refund amount.
Signature required
Sign, date, include title, and phone number of the person authorized to sign the tax return.
Payments
• Make checks payable to the Department of Licensing in United States funds.
• All payments of $50,000 or greater must be made in electronic funds (EFT). If you are using this method, place an “X”
in the EFT box and payment must be made on or before the 26th of the month. If the 26th falls on a weekend or legal
holiday pay by the next business day.
Credits
If line 19 on the tax return is listed as a credit of $2,000 or more, include copies of Washington tax paid invoices
(supporting Line R1) with the tax return. The Department may request copies of invoices to support refund claims for less
than $2,000. Original invoices must be kept for audit purposes.
Mail information
If payment is enclosed, send this completed form and supporting documents to:
Prorate and Fuel Tax, Department of Licensing, PO Box 9048, Olympia, WA 98507-9048
If payment is not enclosed, send this completed form and supporting documents to:
Fuel Tax Unit, Department of Licensing, PO Box 9228, Olympia, WA 98507-9228 or fax to (360) 570-7842
Questions
Contact us at (360) 664-1852
Records
Records must be kept for five years for all motor vehicle fuel received, sold, distributed, or used for own consumption.
These include invoices, bills of lading, and other papers. Information may be disclosed to the Internal Revenue Service.
FT-441-754 (R/5/18)WA Page 2 of 2

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