Key facts
| Q1 (Jan-Mar) | Due April 30 |
|---|---|
| Q2 (Apr-Jun) | Due July 31 |
| Q3 (Jul-Sep) | Due October 31 |
| Q4 (Oct-Dec) | Due January 31 |
| Who needs it | Qualified vehicles running in 2+ member jurisdictions |
| Qualified vehicle | 2 axles and over 26,000 lbs, 3+ axles, or combination over 26,000 lbs |
| Late penalty | $50 or 10% of net tax liability, whichever is greater, plus interest |
| Record retention | 4 years from the return's due or filing date, whichever is later |
Step by step
Collect trip and fuel records
Pull miles by state from your ELD or trip sheets and every fuel receipt for the quarter, including gallons, price, date and location.
Total miles and gallons per jurisdiction
Add up miles driven and taxable gallons bought in each state or province, plus your total miles and total gallons.
Calculate fleet MPG and tax owed
Divide total miles by total gallons. For each jurisdiction, miles divided by MPG gives gallons used; subtract gallons bought there and multiply by that jurisdiction's rate.
File with your base jurisdiction
File one return with the state that issued your IFTA license, usually online, by the due date. It pays or credits every other jurisdiction for you.
Keep your records
Store trip and fuel records for at least four years in case of an IFTA audit.
Checklist
- IFTA license and two decals for each qualified vehicle
- Miles by jurisdiction for every truck (ELD or trip sheets)
- All fuel receipts with gallons, date and location
- Return filed with your base jurisdiction by the due date
- Zero-mile quarters still filed
- Records stored for four years
FAQ
Do I file IFTA if I didn't drive this quarter?
Yes. If you hold an IFTA license you must file a return every quarter, even with zero miles. Missing a return can lead to penalties and suspension of your license.
What happens if I file IFTA late?
Under the IFTA agreement, late or missing returns carry a penalty of $50 or 10% of net tax liability, whichever is greater, plus interest on unpaid tax. Your base jurisdiction can also suspend or revoke your license.
Can I calculate IFTA from my ELD data?
Yes. Most ELDs report miles by state, which is the hardest part. You still need fuel receipts for every purchase to claim tax-paid credits.
What does IFTA stand for?
International Fuel Tax Agreement. It is an agreement between the 48 contiguous U.S. states and the 10 Canadian provinces that lets a carrier file one quarterly fuel tax return with its base jurisdiction instead of a separate return in every state it drives in.
Do box trucks need IFTA?
Only if the box truck is a qualified motor vehicle and runs in two or more IFTA jurisdictions. A qualified vehicle has two axles and a gross or registered gross vehicle weight over 26,000 lbs, or three or more axles at any weight, or is used in a combination over 26,000 lbs. A two-axle box truck at 26,000 lbs or less doesn't need IFTA, even when it crosses state lines.
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Official sources
General information, not legal or tax advice. Rules change; confirm your exact situation with the agency linked above.