IFTA Filing Guide: Quarterly Deadlines, Mileage, and Fuel Records

What IFTA simplifies

The International Fuel Tax Agreement allows a qualifying interstate carrier to report fuel use taxes through its base jurisdiction rather than filing a separate fuel-tax return with every member jurisdiction. The return allocates miles and fuel use among the jurisdictions where qualified vehicles operated.

IFTA licensing and filing are separate from IRP registration, Form 2290, UCR, and the company’s federal operating authority.

Which vehicles generally qualify

A qualified motor vehicle generally includes a vehicle used to transport people or property that has three or more axles, has two axles and exceeds 26,000 pounds gross or registered gross weight, or is used in a combination exceeding 26,000 pounds. Confirm the rule with the carrier’s base jurisdiction because account administration is state-specific.

Quarterly filing calendar

If a deadline falls on a weekend or legal holiday, the jurisdiction may move it to the next business day. Many jurisdictions also require a zero return when no reportable travel occurred, so do not assume an inactive quarter can simply be skipped.

• January through March: generally due April 30.
• April through June: generally due July 31.
• July through September: generally due October 31.
• October through December: generally due January 31.

Records to organize before filing

• Trip dates, origins, destinations, and routes.
• Beginning and ending odometer or distance readings.
• Total distance and distance traveled in each jurisdiction.
• Vehicle or unit identification.
• Fuel receipt date, seller, fuel type, quantity, and vehicle.
• Bulk-fuel withdrawal and inventory records when applicable.

Common filing mistakes

The most common problems come from missing jurisdiction miles, duplicate trips, unsupported fuel credits, inconsistent unit numbers, and late zero returns. Reconcile dispatch, ELD, odometer, fuel-card, and receipt records before calculating the return. Keep the filed return and confirmation with the supporting quarter records.