IFTA — the International Fuel Tax Agreement — requires commercial truckers who operate in multiple US states or Canadian provinces to file a quarterly fuel tax report. If you’ve never filed before, the process looks complicated but follows a clear step-by-step structure. This guide walks you through exactly how to file your IFTA quarterly report, what data you need, and how to calculate what you owe.
Who Needs to File IFTA?
You must file IFTA quarterly reports if you operate a qualified motor vehicle that:
- Has two axles and a gross vehicle weight over 26,000 lbs, or
- Has three or more axles regardless of weight, or
- Is used in combination with a gross weight over 26,000 lbs
And the vehicle travels in two or more IFTA jurisdictions (US states or Canadian provinces). Single-state operators do not need IFTA.
IFTA Filing Deadlines (2026)
| Quarter | Period | Filing Deadline |
|---|---|---|
| Q1 | January 1 – March 31 | April 30, 2026 |
| Q2 | April 1 – June 30 | July 31, 2026 |
| Q3 | July 1 – September 30 | October 31, 2026 |
| Q4 | October 1 – December 31 | January 31, 2027 |
What Records You Need Before Filing
- Total miles driven in each jurisdiction (state/province) during the quarter
- Total gallons of fuel purchased in each jurisdiction (with receipts)
- Fuel purchase receipts showing date, location, vehicle ID, gallons, and price
- Trip records or driver logs showing routes traveled by state
- Your IFTA license number and carrier ID
Step-by-Step: How to File Your IFTA Quarterly Report
Step 1: Gather Your Mileage by Jurisdiction
Total your miles driven in each state and province during the quarter. Most ELD (Electronic Logging Device) systems can generate this report automatically. If you use paper logs, compile your trip sheets by state.
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Step 2: Total Your Fuel Purchases by Jurisdiction
Add up all fuel purchased in each state/province using your fuel receipts. You need the exact gallons purchased per jurisdiction, not just the total. Fuel purchased in one state but consumed while driving through others is still credited to the purchase state.
Step 3: Calculate Your Fleet Average MPG
Divide your total miles for the quarter by your total gallons purchased across all jurisdictions:
Fleet MPG = Total Miles ÷ Total Gallons Purchased
Example: 28,000 miles ÷ 4,000 gallons = 7.0 MPG
Step 4: Calculate Fuel Consumed Per Jurisdiction
For each jurisdiction, divide the miles driven there by your fleet MPG:
Fuel Consumed (jurisdiction) = Miles in Jurisdiction ÷ Fleet MPG
Example: Drove 4,200 miles in Texas ÷ 7.0 MPG = 600 gallons consumed in Texas
Step 5: Calculate Net Taxable Gallons Per Jurisdiction
For each jurisdiction:
Net Taxable Gallons = Fuel Consumed − Fuel Purchased
- A positive number means you consumed more than you bought there — you owe fuel tax to that jurisdiction
- A negative number means you bought more than you consumed there — you have a credit from that jurisdiction
Step 6: Apply Each Jurisdiction’s Tax Rate
Multiply net taxable gallons by each jurisdiction’s current fuel tax rate. Rates change each quarter — always use the IFTA Clearinghouse or your base state’s published rate table for current rates. Use our IFTA fuel tax calculator to automate this step.
Step 7: Sum Up — Total Owed or Refund Due
Add up all jurisdictions. The total is either what you owe or your refund. If you have a net credit, your base state will typically issue a refund or carry it forward.
Step 8: Submit Your Return
File your completed IFTA return through your base state’s online portal. Most states use their own IFTA filing system. Search for “[your state] IFTA online filing” to find the correct portal. Submit the return and payment by the quarterly deadline.
Common IFTA Filing Mistakes
- Using odometer readings instead of GPS/ELD data: Odometer-based mileage estimates are flagged in audits. Use trip records or ELD data.
- Missing fuel receipts: Keep every fuel receipt for at least 4 years. IFTA audits can go back that far.
- Filing late: Late filings incur a penalty of $50 or 10% of taxes due (whichever is greater) in most states.
- Wrong fuel type: Diesel, gasoline, propane, and natural gas are taxed separately. Don’t mix them on your return.
Frequently Asked Questions
What is IFTA and why do I have to file it?
IFTA is the International Fuel Tax Agreement, a tax sharing agreement among US states and Canadian provinces. Instead of paying fuel taxes separately to each state you drive through, you file one quarterly return with your base state, which distributes the tax to each jurisdiction based on where you drove.
How do I know which state is my IFTA base state?
Your base state is the state where your commercial vehicle is registered, where your mileage records are maintained, and where the vehicle is operated or dispatched from. Most owner-operators use their home state.
What happens if I file IFTA late?
Most states charge a penalty of $50 or 10% of taxes due (whichever is greater) for late filing. Your IFTA license can also be suspended for repeated late filings.