Weekly digest
No account needed

Taxes & money · Updated Oct 2026

IFTA basics: who files, when, and what to keep

The International Fuel Tax Agreement (IFTA) lets an interstate carrier license in one base jurisdiction and file one quarterly fuel-tax return that covers every member jurisdiction it runs in. Members are the 48 contiguous U.S. states and the 10 Canadian provinces.

How an IFTA quarter comes togetherRecord miles by jurisdiction, record fuel bought by jurisdiction, and file one quarterly return with your base jurisdiction covering every member jurisdiction.Miles byjurisdictionDistance recordsfor each tripFuel byjurisdictionReceipts: date,seller, gallons,fuel type, priceTax for eachjurisdictionWorked out on thereturnOne return toyour basejurisdictionDue Apr 30, Jul 31,Oct 31, Jan 31
Every trip goes into one quarterly return, and you file it even in a quarter you didn't run. Source: IFTA Articles of Agreement.

Does your truck qualify?

  • A qualified motor vehicle is used, designed or maintained to transport people or property and has two axles and a gross or registered gross vehicle weight over 26,000 lb (11,797 kg),
  • or has three or more axles regardless of weight,
  • or is used in combination when the combined weight exceeds 26,000 lb (11,797 kg).
  • You get an IFTA license from your base jurisdiction plus two decals per qualified vehicle, renewed each year.

Quarterly due dates

  • Q1 (Jan–Mar): due April 30
  • Q2 (Apr–Jun): due July 31
  • Q3 (Jul–Sep): due October 31
  • Q4 (Oct–Dec): due January 31
  • You must file even for a quarter with no miles. Late filing carries a penalty of $50 or 10% of delinquent taxes, whichever is greater, plus interest.

Records to keep

  • Distance records for each trip by jurisdiction, and fuel receipts showing date, seller, gallons, fuel type and price.
  • Keep them for four years from the return’s due date or filing date, whichever is later.
How long to keep IFTA recordsKeep distance and fuel records for four years from the return's due date or filing date, whichever is later.Distance records andfuel receiptsFrom the later of the due date or filing date01234YEARSKeep 4 years
Count four years from whichever comes later, the due date or the day you filed. Source: IFTA Procedures Manual P510.

Sources

  1. IFTA, Inc.: About IFTA  (opens in a new tab)
  2. IFTA Articles of Agreement, 2026 (R245 qualified motor vehicle, R960 due dates, R1220 penalties)  (opens in a new tab)
  3. IFTA Procedures Manual, 2026 (P510 record retention)  (opens in a new tab)