IFTA basics for owner-operators
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Quick answer
Key takeaways
- IFTA covers qualifying vehicles that run in more than one member jurisdiction.
- You file one quarterly return in your base state, which shares the tax with the other states.
- Due dates: Apr 30, Jul 31, Oct 31, Jan 31 (next business day if it falls on a weekend or holiday).
- Late filing in Texas costs the greater of $50 or 10% of the tax due, plus interest.
IFTA at a glance
| Item | What they say | Source |
|---|---|---|
| Who needs it | Qualifying vehicles running in 2+ jurisdictions | source |
| Qualified vehicle | 2 axles over 26,000 lb, 3+ axles, or combination over 26,000 lb | source |
| How often | Quarterly return | source |
| Due date | Last day of month after quarter end | source |
| Late penalty (TX) | Greater of $50 or 10% of delinquent tax | source |
| Interest (TX) | 9% a year (0.75% a month) | source |
| To apply (TX) | SSN or EIN, USDOT number, IRP cab card or plates | source |
| Tax rates | Published quarterly by IFTA, Inc. | source |
| Fuel card help | Mudflap: free IFTA report; AtoB: IFTA reporting | source |
What stands out
- One license and one return, instead of filing in every state.
- Fuel cards and ELDs can produce the miles and gallons you need.
- Rates are published each quarter by IFTA, Inc.
What to watch
- You must file every quarter you hold the license.
- You need miles-by-state and fuel receipts to back up every return.
- Late penalties add up fast.
How an IFTA return works
Each quarter, you total the miles you drove and the fuel you bought in each state. The return works out how much fuel you burned in each state, compares it with the tax you already paid at the pump there, and shows whether you owe or are owed for each state. You pay or get a credit through your base state.
Frequently asked questions
Who needs an IFTA license?
Carriers with qualifying motor vehicles that travel in more than one IFTA jurisdiction. A qualifying vehicle generally has two axles and over 26,000 lb gross weight, three or more axles regardless of weight, or a combination over 26,000 lb.
When are IFTA returns due?
On the last day of the month after each quarter: April 30, July 31, October 31 and January 31. If the date falls on a weekend or holiday, it moves to the next business day.
What records do I need?
Miles driven in each jurisdiction and gallons bought in each, backed by fuel receipts. Fuel card statements and ELD mileage reports make this easier.
What’s the penalty for filing late?
In Texas, the greater of $50 or 10% of the delinquent tax, plus interest at 9% a year. Other base states have similar rules.