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International Fuel Tax Agreement | Filing Information

Quarterly IFTA Tax Returns

IFTA Tax Return Due Dates

Reporting Period Due Date
January 1 - March 31 April 30
April 1 - June 30 July 31
July 1 - September 30 October 31
October 1 - December 31 January 31

 

If the due date falls on a Saturday, Sunday, or legal holiday, the next business day is considered the filing due date. Returns not filed by the due date are subject to penalty and interest. 


The following information will need to be calculated:
 

  1. Total miles: The total miles driven in all jurisdictions by all qualified vehicles in your IFTA fleet. Round to the nearest mile.
  2. Total gallons: The total gallons of fuel purchased and placed in the propulsion tank of all qualified vehicles in your IFTA fleet (tax paid gallons). Round to the nearest gallon.
  3. Miles by jurisdiction (state/province): The total miles driven in each jurisdiction by all qualified vehicles in your IFTA fleet. Round to the nearest mile. 
  4. Gallons by jurisdiction (state/province): The gallons of fuel purchased and placed in the propulsion tank of all qualified vehicles in your IFTA fleet (tax paid gallons) for each jurisdiction. Round to the nearest gallon. 

Adjustment for Tax-Exempt Miles

The miles paid for with a fuel trip permit, are included in the Total Miles column on your return and may be deducted from the Taxable Miles column. A copy of the permit will be required. If filing a return using Revenue Online, send a message with a copy of the permit attached, asking the Department to adjust your Taxable Miles.

Penalties and Interest

If you do not file a quarterly tax return by the due date or fail to pay the tax you owe by the due date, you will be subject to penalty and interest. The penalty is $50 or ten percent of the tax due with your return, whichever is greater. Interest on unpaid tax is charged at the established monthly interest rate. A full month’s interest is charged for any portion of a month for which tax owed is unpaid. Unlike penalty charges, interest is computed on the tax due to each member jurisdiction, rather than the tax due with your report.

What is the best way to avoid paying penalties and interest? File returns and submit payments through Revenue Online and on time!

Billing for Tax Due if a Return Is Not Filed

If for any reason you do not file an IFTA quarterly tax return, the Department will bill you for the tax that we determine you owe for the period. IFTA accounts will only be closed in good standing once all returns have been filed in addition to paying any balance due on the account.