What is IFTA and when is it due?
The International Fuel Tax Agreement (IFTA) lets carriers running across US states and Canadian provinces file one quarterly fuel tax return with their base jurisdiction. Returns are due the last day of the month after each quarter ends: April 30, July 31, October 31 and January 31.
If your truck crosses state lines, you deal with fuel tax in every state you drive through, not just where you fill up. IFTA simplifies that into one return per quarter. Here is how it works in practice. Rules are set by IFTA and your base jurisdiction, so verify details with them.
Who needs IFTA
Carriers running qualified motor vehicles across IFTA jurisdictions, usually meaning:
- Two axles and a gross vehicle weight over 26,000 lbs, or
- Three or more axles regardless of weight, or
- A combination vehicle over 26,000 lbs
Many hotshots and box trucks under 26,001 lbs with two axles fall below the threshold. Semis clearly qualify.
Quarterly due dates
| Quarter | Months | Return due |
|---|---|---|
| Q1 | Jan-Mar | April 30 |
| Q2 | Apr-Jun | July 31 |
| Q3 | Jul-Sep | October 31 |
| Q4 | Oct-Dec | January 31 |
What to record
For each truck, keep:
- Miles driven in each jurisdiction, from your ELD or trip records
- Fuel purchased: date, seller name and location, gallons, fuel type, price per gallon, and which vehicle
- Total miles and total gallons for the quarter
Keep receipts and records for about four years. Also display your IFTA decals on the truck as required.
How the math works
- Fleet MPG = total miles divided by total gallons purchased
- Gallons used in a state = miles driven in that state divided by fleet MPG
- Net taxable gallons = gallons used minus gallons purchased there
- Multiply net taxable gallons by that state's current tax rate; positive means you owe, negative is a credit
Tax rates change by jurisdiction, usually each quarter, so use the current rate table from your base jurisdiction.
Use the IFTA mileage calculator to organize miles and gallons by state. It does not include tax rates, so you can plug in the current rate for each state. It is a planning aid, not a substitute for your official return.
Tips to make filing painless
- Log fuel receipts the day you buy, or use a fuel card that exports IFTA data
- Reconcile miles from your ELD each month, not at quarter end
- Watch for fuel bought outside your route and cash purchases without receipts
- File on time even if you owe nothing; late filings carry penalties
Fuel planning saves money too
Because tax is due where you burn fuel, buying in a cheaper state does not always mean a cheaper gallon after tax. Compare pump prices with the diesel price in each state, and estimate trip fuel with the fuel cost calculator.
Frequently asked questions
Who needs an IFTA license?
Generally, carriers operating qualified motor vehicles in more than one IFTA jurisdiction. A qualified vehicle typically has two axles and a gross vehicle weight over 26,000 lbs, or three or more axles, or is a combination over 26,000 lbs. Check your base jurisdiction's rules.
How long should I keep IFTA records?
IFTA members are generally required to keep supporting records, including fuel receipts and mileage records, for four years from the return due date or filing date, whichever is later.
What is net taxable gallons?
For each jurisdiction, net taxable gallons equal the gallons your truck burned there (miles driven divided by fleet mpg) minus the gallons you bought there. A positive number means you owe tax to that state; a negative number is a credit.
