DTC COMPLIANCE GUIDE · 2026
IFTA Filing Guide: Quarterly Deadlines, Records and Common Mistakes
The International Fuel Tax Agreement (IFTA) lets interstate carriers report fuel taxes through one home jurisdiction instead of filing in every state. The concept is simple. Most of the work is in keeping clean mileage and fuel records. Here's how IFTA works, when it's due and how to avoid the mistakes that cause audits.
General education only. Rules and rates are set by each jurisdiction, so confirm details with your base jurisdiction's IFTA office.
Who needs IFTA?
You generally need an IFTA license if you operate a qualified motor vehicle in two or more member jurisdictions. A qualified motor vehicle is used to transport persons or property and:
- has two axles and a gross vehicle weight (or registered gross vehicle weight) over 26,000 pounds (11,797 kg), or
- has three or more axles regardless of weight, or
- is used in combination when the combined weight exceeds 26,000 pounds.
Recreational vehicles are generally excluded. You apply through your base jurisdiction, usually the state where your vehicles are registered and where you keep operational control and records.
Licenses and decals
Your base jurisdiction issues one IFTA license (carry a copy in each qualified vehicle) and a set of decals for each qualified vehicle, typically displayed on both sides of the cab. Licenses and decals are renewed each year for the calendar year.
Quarterly IFTA deadlines
| Quarter | Months | Return due |
|---|---|---|
| Q1 | January–March | April 30 |
| Q2 | April–June | July 31 |
| Q3 | July–September | October 31 |
| Q4 | October–December | January 31 |
If a due date falls on a weekend or holiday, check your base jurisdiction's rules. You must file a return every quarter, even if you didn't operate. Late filing can bring penalties and interest.
How the IFTA return is calculated
- Total all miles traveled by your qualified vehicles in all jurisdictions, both IFTA and non-IFTA.
- Total all fuel purchased for those vehicles.
- Divide total miles by total gallons to get your fleet average MPG.
- For each jurisdiction, divide taxable miles by your average MPG to get the taxable gallons you used there.
- Compare taxable gallons with tax-paid gallons you bought there. Multiply the difference by that jurisdiction's tax rate (plus any surcharge).
- Add it all up. You owe where you used more fuel than you bought, and get credit where you bought more than you used.
Records you must keep
- Distance records for each trip: date, origin and destination, route, odometer or hubometer readings (or ELD/GPS data), miles by jurisdiction, and the vehicle unit number
- Fuel receipts showing the date, seller, gallons, fuel type, price and the vehicle unit number
- Records are generally kept for 4 years from the return's due date or filing date, whichever is later
Common IFTA mistakes
- Missing or incomplete trip records, especially for personal conveyance or deadhead miles
- Fuel receipts without the unit number, or fuel bought for a different truck
- An unrealistic fleet MPG, a classic audit trigger
- Not filing "zero" returns for quarters with no operation
- Forgetting to renew decals before January
- Mixing IFTA with state permits. Some states, such as Kentucky, New Mexico, New York and Oregon, have their own weight-distance or highway-use taxes and permits on top of IFTA.
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Frequently asked questions
When are IFTA returns due?
IFTA returns are due the last day of the month after each quarter: April 30, July 31, October 31 and January 31.
Do I file IFTA if I didn't drive that quarter?
Yes. Licensees generally must file a return every quarter, even when there was no operation or no fuel purchased.
How long do I keep IFTA records?
Generally 4 years from the due date or filing date of the return, whichever is later.
Which vehicles need IFTA?
Qualified motor vehicles operating in two or more jurisdictions: two axles over 26,000 lbs, three or more axles at any weight, or combinations over 26,000 lbs.