Who needs IFTA
The International Fuel Tax Agreement covers qualified motor vehicles that operate in two or more member jurisdictions (the 48 contiguous states and ten Canadian provinces). A qualified vehicle has two axles and a gross or registered weight over 26,000 pounds, or three or more axles regardless of weight, or is used in a combination over 26,000 pounds. Recreational vehicles are excluded.
Instead of buying fuel permits in every state, you license in your base state, display two decals per vehicle and file one quarterly return that distributes fuel tax among the jurisdictions you drove in.
What we do
- Apply for your IFTA license and decals from your base jurisdiction, and handle annual decal renewals.
- Prepare each quarterly return: total and taxable miles by jurisdiction, gallons purchased by jurisdiction, fleet fuel economy, and the tax due or credit for each state.
- File the return and tell you the exact amount to remit, or confirm the refund, before the deadline.
- File zero-activity returns in quarters you did not operate, so the account stays in good standing.
- Advise on the trip and fuel records you need to keep (generally four years) and flag gaps that would cause problems in an audit.
- Prepare late returns and work out what is owed if you have fallen behind.
Deadlines
| Quarter | Period | Return due |
|---|---|---|
| Q1 | January to March | April 30 |
| Q2 | April to June | July 31 |
| Q3 | July to September | October 31 |
| Q4 | October to December | January 31 |
If the due date falls on a weekend or holiday, the next business day applies. Late returns carry penalties and interest set by your base state, and repeated late filing can lead to license revocation.
What you will need each quarter
- Miles driven in each jurisdiction, from your ELD, trip sheets or GPS reports
- Fuel purchased in each jurisdiction, with receipts showing date, seller, gallons and vehicle
- A list of the vehicles that operated during the quarter
- Your prior return, if we did not prepare it
Common questions
I buy all my fuel in my home state. Do I still owe tax elsewhere?
Usually yes. IFTA allocates fuel tax by the miles you drive in each state, not by where you bought the fuel. Buying in a low-tax state and driving in a high-tax state produces a balance due; the reverse produces a credit.
Do I have to file if I did not run that quarter?
Yes. A return is due every quarter the license is active, including quarters with no operations. A zero return takes minutes and avoids penalties and revocation.
Is IFTA the same as the Kentucky, New York, New Mexico and Oregon permits?
No. Those are separate weight-distance taxes that apply on top of IFTA. See state weight-distance permits.
Next step: Ask about quarterly filing. Tell us how many trucks you run and how you track miles, and we will quote per-quarter preparation.
Think and Thank LLC is an independent, privately owned service provider. We are not a government agency and are not affiliated with FMCSA, USDOT, the IRS or any state agency.