About IFTA in General
IFTA, IFTA Record keeping, IFTA Due Dates, Quarterly Reports can be a bit overwhelming at first. TruckEServices is here and ready to help you file your IFTA Quarterly Reports as well as troubleshoot any problems. We make your IFTA Record Keeping a breeze.
About trucking in general...
Trucking requires attention to many details. IFTA reporting is just one. Licenses, permits, and knowledge of each jurisdiction’s requirements are necessary to keep your business running smoothly. This website provides a home for all your important information. We have tools that integrate technology as well as make your job easier. We have the software to prepare and file your IFTA tax returns. Our 5-star Customer Service, ELD integration, and IFTA data analysis helps you to better run your business.
About e-filing quarterly IFTA Quarterly Reports
Most states and provinces offer some form of e-file portal for your IFTA quarterly report. But every state is different and usually you must register to use the portal. Check out our resource center for information about your base state.
Allow plenty of time to register before the IFTA due dates. Once you have registered with your base state and have a user name and password, TruckEServices.com takes care of the actual e-filing for you.
Our website is a one-stop source that makes gathering and compiling your trip records easy. You input your trip information – we do the rest!
About filing quarterly IFTA Tax Returns
If you have a current IFTA license – you must file a IFTA quarterly report no later than the end of the month following each calendar quarter. (File in January, April, July and October).
EVEN IF THE TRUCK DID NOT OPERATE – YOU MUST FILE A RETURN.
If you file late, there are penalties and interest charges added to the tax bill. Especially important, if you miss a quarter your license can be suspended and revoked. Then, you will pay more fees to reinstate your IFTA license. If you don’t pay taxes due, you will not be allowed to renew the IFTA permit for the new year. This is a serious commitment and requires some vigilance.
About Record Keeping Requirements
Good IFTA record-keeping is mandatory!! You can use our Trip Log forms for manual record keeping, although we recommend that you use GPS systems or Electronic Logging Devices (ELD) whenever possible. You must keep all fuel receipts for 4 years, as they will be necessary if your account is audited. See our more detailed section below for all the details.
The following are the IFTA due dates for filing your quarterly reports.
About IFTA
IFTA stands for International Fuel Tax Agreement. This organization and resulting laws were created to ease the problems of crossing road tax jurisdictions from state to state in the U.S. as well as various provinces in Canada. It provides for common rules of record keeping, consistent quarterly report due dates and record keeping requirements no matter where you drive.
Who qualifies for an IFTA license?
You qualify for an IFTA license if you operate your qualified motor vehicle in more than one U.S. state or Canadian province that is a member of the International Fuel Tax Agreement. To qualify, your vehicle must meet the following weight requirements:
A vehicle used or designed to transport people or property is a qualified motor vehicle if it:
First, has three or more axles; second has two axles and a gross vehicle or registered gross vehicle weight of more than 26,000 pounds or 11,797 kilograms; or finally, is used in a combination that has a combined or registered gross vehicle weight of more than 26,000 pounds or 11,797 kilograms.
A recreational vehicle such as a motor home or a pickup with a camper is not considered a qualified motor vehicle when an individual uses it exclusively for personal pleasure. Vehicles used in connection with a business operation are not considered recreational.
If you operate a diesel powered qualified motor vehicle whose interstate travel is restricted to Mexico and California you do not qualify for an IFTA license. However, you would qualify for the Interstate User Diesel Fuel Tax (DI) License.
If you operate a qualified motor vehicle whose travel is restricted to only one state , you are not required to hold an IFTA or DI license.
What is a qualified IFTA Vehicle?
A vehicle used or designed to transport people or property is a qualified motor vehicle if it:
1) Has three or more axles; or
2) Has two axles and a gross vehicle or registered gross vehicle weight of more than 26,000 pounds or 11,797 kilograms; or
I3)s used in a combination that has a combined or registered gross vehicle weight of more than 26,000 pounds or 11,797 kilograms.
A recreational vehicle such as a motor home or a pickup with a camper is not considered a qualified motor vehicle when an individual uses it exclusively for personal pleasure. Vehicles used in connection with a business operation are not considered recreational.
Where can I travel using IFTA credentials?
Most Canadian provinces and US states are IFTA members.
The jurisdictions following states/providences are not IFTA members and IFTA credentials are not valid for travel there:
- United States: Alaska, Hawaii and the District of Columbia
- Canada: Northwest Territories, Nunuvit and Yukon Territory
- Mexico: All states and the Federal District
If you plan to travel in these jurisdictions please contact them for information regarding their fuel tax reporting requirements.
Why should I register for IFTA?
IFTA offers several advantages to interstate motor carriers who operate in two or more member states or provinces. Under IFTA, you will:
1) Choose one IFTAmember state or province as a “base jurisdiction”,
2) Obtain a single fuel tax license for all of your qualified motor vehicles, authorizing them to travel in all IFTA jurisdictions; and
3) File only one tax return each quarter with your base jurisdiction, reporting your fuel usage and mileage for all IFTA member states and provinces.
Your fuel tax records will generally be audited only by your base jurisdiction.
Is there an alternative to IFTA registration?
If you qualify for IFTA but do not choose to register, you must obtain fuel trip permits to travel into or through each member jurisdiction. You will be required to purchase a Fuel Trip Permit for every state you enter after traveling outside the base jurisdiction.
Carriers traveling in nonIFTA jurisdictions must continue to comply with the fuel tax reporting requirements of those jurisdictions
Which taxes does IFTA cover?
IFTA covers fuel taxes only. It does not cover road taxes, weight mileage taxes, or any other jurisdiction specific taxes. You must continue to pay these taxes directly to the jurisdictions in which you travel.
Which fuels does IFTA cover?
IFTA covers fuel taxes only. It does not cover road taxes, weight mileage taxes, or any other jurisdiction specific taxes. You must continue to pay these taxes directly to the jurisdictions in which you travel.
What are the fuel tax rates for IFTA juristictions?
You may view, print, or download the fuel tax rates for all IFTA jurisdictions at http://www.iftach.org.
The tax forms for every member state and Canadian jurisdictions are available in our Support Center.
Which state do I register for IFTA credentials?
You should register with the state where all of the following apply:
- Your qualified motor vehicles are registered;
- You perform operations from an established physical place of business (a post office box, mail drop address, or agent address boxes not qualify);
- You must be able to provide proof of your physical business location in a state in order to qualify for an IFTA license.
- You maintain the operational control and operational records for your qualified motor vehicles or you can make those records available in that state.
How do I apply for an IFTA license?
You may register for an account using online registration. Online registration is the convenient way to register and is available 24 hours a day. Contact information for the agency in your state overseeing IFTA credentials is located in our Support Center.
What fees must I pay under IFTA?
The annual fee for anIFTA license varies from state to state. One IFTA license covers all of your qualified motor vehicles. In addition, there may be a decal fee charged for annual IFTA decals. You will need one set for each qualified motor vehicle you operate in IFTA jurisdictions.
What credentials will I receive?
- You will receive one IFTA license for your business. You are required to make copies of the license so that one copy is carried in each qualified motor vehicle.
- You will also receive two decals for each qualified motor vehicle in your fleet. One decal must be placed on the exterior portion of the cab’s passenger side. The second decal must be placed in the same position on the driver’s side. Decals are received annually at the time of renewal for all qualified motor vehicles.
Your credentials are valid for the calendar year. You must renew your license and order new decals each year. You may renew your IFTA credentials and/or request additional decals through online registration.
What if I need to travel before I receive my credentials?
If you need to travel out of state before you receive your IFTA credentials, you must purchase fuel trip permits to travel in IFTA jurisdictions and for your reentry into your base state. Your Fuel Trip Permit must be purchased and validated before you reenter the state.
Are there any exemptions for off-road use or other unusual uses?
International Fuel Tax Association, Inc. posts lists of exemptions accepted in each jurisdiction that you might travel. You may find the list of exemptions at: http://www.iftach.org. Every attempt is made to keep this information current but we would recommend that you contact each jurisdiction before taking an exemption.
About Quarterly Reports
IFTA requires that truck owners file quarterly reports for each truck in their fleet. You must file an IFTA tax report in each jurisdiction that the truck travels through. The IFTA quarterly reports document the mileage and fuel purchased in each state or province.
IFTA Due Dates
Under IFTA, you are required to file quarterly fuel tax returns. The reporting quarters and due dates are:
Reporting Quarter Due Date
January – March April 30
April – June July 31
July – September October 31
October – December January 31
All IFTA returns filed must be filed and any amounts due must be paid by 12:00 a.m. (midnight) on the due date to be considered timely. Confirmation is received immediately upon e-filing your return. Please keep the confirmation of filing for your records.
Carriers filing paper returns and payments made with a voucher must be postmarked on or before the due date of the return.
If the due date falls on a weekend or state holiday, the due date is extended to the next business day.
All licensees must file an IFTA tax return every quarter. A return must be filed each quarter even if:
1) No taxable miles were traveled
2) All miles traveled were in your base state
Do I file a quarterly fuel tax report if I didn't run during the quarter?
Importantly, you must submit a “zero” return even if no taxable fuel was used.
What is the penalty and interest rate for filing a late return?
A penalty of $50.00 or ten percent of the net tax liability, whichever is greater, will be assessed on late-filed returns, failure to file, or for underpayment of tax due. If the net tax liability is zero or a credit, the late filing penalty will still be $50.00. (Note: this may vary from state to state.)
Interest is assessed on all delinquent taxes due each jurisdiction. Interest will be calculated from the date the tax was due for each month or fraction of a month until paid. The IFTA online filing system will calculate the interest due on the return, assuming you pay at the time you file your return. If you are filing a prior period return, please refer to the interest rate chart or Contact Us for assistance.
How do I obtain a return?
IFTA paper returns are no longer routinely mailed to Licensees. IFTA Returns for the current reporting period should be filed on-line whenever possible. When tax forms are filed electronically there is no need to worry about the tax forms being lost or delayed in the mail. However, should you need a paper form, they can be downloaded from the website of your base jurisdiction or our support center
We will send you an email reminder on the 10th day of the month the return is due. If you are not receiving an email reminder, please login into your User ID account and add your business email address.
Failure to receive a paper return or an email reminder does not relieve you from the obligation of filing in a timely manner or submitting the return.
How do I amend or correct a previously filed return?
If you discover an error on a previously filed return, you should file an amended return and pay any additional tax or fee due, including interest. Amended returns are usually filed on a paper form.
To amend or correct a return for diesel fuel, please do the following:
- Download a return for the period that you need to amend or correct. The rates and codes change quarterly, so please download the return for the specific period that you are filing.
- Enter your name, address, and account numbers on the return.
- Select “AMENDED RETURN”.
- Complete your return as it should have been reported on the original return. If you need assistance in calculating the interest due, see IFTA Interest Rates.
- Make a copy of the amended return for your records.
Mail your return and any additional payment owed to the address of the base jurisdiction located on the paper form.
What records will I need?
Licensees must maintain records that adequately document all of the information they provide on your quarterly fuel tax returns.
Generally, you must maintain records to document all miles you travel – including the date of your trip, route of travel, total trip miles, and miles traveled in each jurisdiction. You must also keep all receipts for fuel you buy and place into your vehicles. If you maintain a bulk fuel storage facility, you must maintain additional records. For more detailed information please read the section in our support center on “Recordkeeping Requirements.”
If you need forms, we provide them for download on our “Logs & Forms” section of this website.
How does your software prepare and e-file quarterly returns?
Technicalities
What if my IFTA license expires December 31?
My IFTA License expires December 31, but I’ve heard there is an extension until the last day of February. Is this true?
Yes. You have until March 1 of each year to carry a current IFTA license and display the current year’s decals on your vehicles. This is provided you have applied on time to renew your IFTA license and your account is in good standing.
Why has my IFTA License been revoked?
If you do not comply with provisions of the IFTA Agreement, IFTA may revoke your license. IFTA may take this action if you do not:
- Comply with all provisions of the IFTA Agreement and California fuel tax laws and regulations.
- File a quarterly fuel tax return.
- Pay all taxes due to all member jurisdictions.
- Pay the amount due on an audit billing or fail to petition for reconsideration within the established time period, or
Operate interstate. - IFTA will notify all IFTA jurisdictions if they revoke your license. If you operate a qualified motor vehicle in an IFTA jurisdiction after your license has been revoked, you may be subject to a penalty, fine or citation, depending on the jurisdiction’s laws.
Record Keeping Requirements…
Fuel
You must maintain complete records of all fuel purchases. Separate totals must be compiled for each fuel type, by jurisdiction. Fuel records must contain all of the following information:
- Date of purchase
- Name and address of the seller
- Number of gallons or liters purchased
- Type of fuel purchased
- Price per gallon or liter, or the total amount of sale.
- Unit number of the vehicle into which the fuel was placed
- Purchasers name
Distance
You must maintain complete records of your vehicles interstate and intrastate operations. Acceptable source documents for keeping records must include:
- Date of trip (starting and ending)
- Trip origin and destination (including city and state)
- Routes of travel and/or beginning and ending odometer readings
- Total trip miles or kilometers
- Distance by jurisdiction
- Vehicle unit number
- Vehicle fleet number
- Your name
You may also choose to use onboard recording devices to generate distance records.
Odometer Readings
The best information you can keep is the odometer readings at the beginning and end of every trip – and at all state border crossings.
