taxes

International Fuel Tax Agreement (IFTA)

Qualifying commercial motor vehicles traveling in more than one state or province of Canada file a consolidated report of motor fuels taxes (e.g., Gasoline, Diesel Fuel, Liquefied Gas, Compressed Natural Gas and Liquefied Natural Gas Taxes) under the International Fuel Tax Agreement (IFTA).

IFTA Reporting

IFTA fuel tax reports can be filed electronically using Webfile or EDI software, or on paper using Form 56-101, International Fuel Tax Agreement (IFTA) Fuel Tax Report (PDF), and Form 56-102, IFTA Fuel Tax Report Supplement (PDF).

NOTE: Effective April 2018, IFTA Inc. added hydrogen and electricity fuel types to the IFTA tax rate matrix.

Taxpayers who travel in a jurisdiction that imposes tax on hydrogen or electricity fuel must use the paper return for the second quarter of 2018. Electronic reporting of these fuel types will be available beginning with the third quarter of 2018.

Rates

Each member jurisdiction sets its own tax rate. Interstate carriers based in Texas report fuel tax paid in all member jurisdictions. Tax rates for current and prior periods can be found at IFTA Inc.

Interest Rates

The current annual interest rate is 6 percent and the monthly interest rate is 0.5 percent (0.005). For more information about penalties, interest and refunds, read our FAQs.

Due Date

Quarterly on the last day of the month following the end of the calendar quarter. If the due date is a Saturday, Sunday or a legal holiday, the next business day is considered the due date.

Learn how to report biodiesel fuel (PDF) on your IFTA quarterly return.

Reporting and Payment Requirements

Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.

Less than $10,000

Select one of these reporting methods:

Select one of these payment methods:

$10,000 - $49,999

Select one of these reporting methods:

Select one of these payment methods:

$50,000 - $99,999

Select one of these reporting methods:

Select one of these payment methods:

$100,000 or more

Select one of these reporting methods:

Select one of these payment methods:

Additional Resources