Form FT-945/1045-W: Prepaid Sales Tax Motor Fuel Wholesaler’s Detail Report

Form FT-945/1045-W is a detail report issued by the New York State Department of Taxation and Finance for wholesalers who deal in motor fuel subject to prepaid sales tax. It’s the supporting schedule that breaks down transactions behind the summary figures reported on the main FT-945/1045 prepaid sales tax return. If you’re a motor fuel wholesaler operating in New York, this form is where you itemize the actual gallons, rates, and amounts that justify what you’re reporting to the state.

The form was revised in February 2023, and like most of the department’s prepaid fuel tax paperwork, it isn’t a fillable PDF. You’ll need to print it out and complete it by hand, then submit it along with your other required documentation. There’s no digital entry option here, so plan on having a printer ready and a pen handy before deadline day.

Who Needs to File This Report

This form applies specifically to wholesalers of motor fuel — not retailers, not distributors in the general sense, but businesses that buy and sell motor fuel in bulk and are responsible for prepaid sales tax obligations under New York law. If your business already files the FT-945/1045 prepaid sales tax return, the detail report is the companion document that itemizes each transaction contributing to your totals.

Wholesalers handling qualified motor fuel or highway diesel motor fuel should also be familiar with related sales tax rules under Form ST-101.10, which covers sales and use tax treatment for these same fuel categories. Many businesses in the fuel distribution chain end up dealing with both forms depending on their role in the supply chain.

When This Form Is Used

Wholesalers use Form FT-945/1045-W on a recurring basis tied to their filing schedule for prepaid sales tax — typically monthly or according to whatever frequency the Department of Taxation and Finance has assigned to the business. Each time you file the main prepaid sales tax return, this detail report accompanies it, providing the granular breakdown tax examiners need to verify the numbers.

Because motor fuel taxation in New York involves multiple layers — prepaid sales tax, excise tax, and local sales tax components — accurate detail reporting matters. Errors or omissions on this form can trigger follow-up requests from the department or complicate any future refund claims. If your business later needs to pursue a refund related to prepaid sales tax paid on fuel sold at retail service stations, you’ll want your detail reports to be clean and consistent, since they often get cross-referenced against claims made on Form FT-950.

How to Get and Complete the Form

The official PDF is available directly from the New York State Department of Taxation and Finance website. Since there’s no fillable version, download it, print a copy, and fill it out by hand using black ink for legibility. Make sure every transaction line is complete — missing gallon figures or unclear rate calculations are among the most common reasons these reports get flagged for correction.

Before submitting, double-check your totals against what you’re reporting on the main FT-945/1045 return. The numbers need to reconcile, and any discrepancy can delay processing or prompt a request for amended paperwork. Keep a copy of the completed detail report for your own records, since motor fuel wholesalers are often subject to audits given the complexity of prepaid tax calculations in this industry.

If your business also handles materialman arrangements or pay-when-paid sales tax remittance, it’s worth reviewing Form ST-112 as well, since construction-related fuel purchases sometimes intersect with these reporting obligations depending on how your business is structured.

Wholesalers new to this form should budget extra time for the first filing cycle. Once you’ve built a system for tracking transaction-level detail, subsequent filings tend to go much faster, since you’re simply updating the same categories period after period.