International Fuel Tax Agreement | Filing Information
Quarterly IFTA Tax Returns
Go to Colorado.gov/RevenueOnline to sign up and file your IFTA Tax Return. Paper forms will continue to be available for those who still qualify to file by paper through the 2027 tax returns. To file by paper, download and print the International Fuel Tax Agreement Tax Report (DR0122) and the applicable quarter tax rate table from our Forms & Rates Tables webpage. Submit paper returns to the address printed on the form.
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:
- Total miles: The total miles driven in all jurisdictions by all qualified vehicles in your IFTA fleet. Round to the nearest mile.
- Total gallons: The total volume (i.e. gallons of fuel) purchased and placed in the propulsion tank of all qualified vehicles in your IFTA fleet (tax paid volume). Round to the nearest gallon.
- 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.
- Gallons by jurisdiction (state/province): The volume of fuel purchased and placed in the propulsion tank of all qualified vehicles in your IFTA fleet (tax paid volumes) for each jurisdiction. Round to the nearest gallon.
How to File & Amend an IFTA Tax Return
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 your 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 the greater of $50 or 10% or of the tax due with your return, whichever is greater. Interest on unpaid tax is charged at the IFTA annual 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.
The penalty for not filing or paying electronically when required is the greater or $50 or 5% of the tax due.
The best way to avoid penalties and interest Is to file returns and submit payments through Revenue Online and on time!
Missing IFTA Returns
If for any reason you do not file an IFTA quarterly Tax Return, the Department will bill you for the estimated tax for the period. The Department may also revoke or suspend the license of any licensee who fails, neglects or refuses to file a return. To close an IFTA account in good standing all returns must be filed with no balance due on the account.