IFTA Quarterly Filing Guide for Motor Carriers

What Is IFTA?

The International Fuel Tax Agreement (IFTA) is a cooperative agreement among US states (except Alaska and Hawaii) and Canadian provinces to simplify the reporting of fuel taxes by interstate motor carriers. Instead of filing separate fuel tax returns in every jurisdiction you travel through, IFTA allows you to file a single quarterly return through your base jurisdiction, which then distributes taxes owed to other member jurisdictions.

Who Must File IFTA Returns?

IFTA applies to qualified motor vehicles that travel in two or more IFTA jurisdictions. A qualified motor vehicle is defined as one that:

• Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds, or
• Has three or more axles regardless of weight, or
• Is used in combination when the combined weight exceeds 26,000 pounds

Recreational vehicles and government-owned vehicles are generally exempt. Look up any carrier's operational details using our carrier search tool.

IFTA Quarterly Filing Schedule

IFTA returns are due quarterly, with the following deadlines:

• Q1 (January - March) -- Due April 30
• Q2 (April - June) -- Due July 31
• Q3 (July - September) -- Due October 31
• Q4 (October - December) -- Due January 31

Late filings are subject to penalties and interest. Most base jurisdictions offer electronic filing through their Department of Revenue or Motor Carrier Division.

How to Calculate Your IFTA Obligation

The core IFTA calculation involves determining your fleet miles per gallon (MPG) and allocating fuel consumption to each jurisdiction:

• Total miles traveled in all IFTA jurisdictions
• Total gallons purchased (with tax-paid receipts) in all jurisdictions
• Fleet MPG = Total miles / Total gallons consumed
• Taxable gallons per jurisdiction = Jurisdiction miles / Fleet MPG
• Tax owed/credit = Taxable gallons minus tax-paid gallons, multiplied by the jurisdiction tax rate

Recordkeeping Requirements

IFTA licensees must maintain detailed records for four years from the filing due date. Required records include:

• Distance traveled by jurisdiction (trip sheets, GPS logs, or ELD data)
• Fuel purchase receipts showing date, seller, gallons, fuel type, and price per gallon
• Monthly and quarterly summaries of fleet mileage and fuel purchases

Common IFTA Filing Mistakes

Avoid these frequent errors that trigger audits and penalties:

• Inaccurate mileage records -- GPS and ELD data should reconcile with reported miles
• Missing fuel receipts -- Only receipts from IFTA-licensed retailers qualify for credit
• Incorrect tax rates -- Rates change quarterly; always use current rates
• Not reporting zero-mile quarters -- You must file even if no miles were traveled

For broader compliance guidance, explore the TruckCodes knowledge center and review our startup checklist for new carriers.