International Fuel Tax Agreement | Filing Information
The International Fuel Tax Agreement (IFTA) is an agreement between member jurisdictions to simplify the reporting of motor fuel use taxes. All 48 contiguous states and 10 Canadian provinces are members. A complete list of the member jurisdictions can be found on the International Fuel Tax Association Web site.
Each jurisdiction assigns its own tax rates to each of the various fuel types. Each jurisdiction may define what constitutes taxable activity and what is tax-exempt. One tax return is filed with the base jurisdiction for fuel consumed in all member jurisdictions.
Filing Frequency and Due Dates
The IFTA tax reports are due on the last day of the month immediately following the end of each reporting period. If the last day of the month falls on a Saturday, Sunday or legal holiday, the next business day shall be considered the due date. Reports must be postmarked on or before the due date to be considered timely.
IFTA reports not filed by the due date will be assessed a penalty of $50 or 10% of the total amount of tax due, whichever is greater. Interest will be assessed at the appropriate rate for each month, for each state for which tax is due.
Zero Return Filing
IFTA carriers are required to file a return for every period they hold an IFTA license, regardless if there is activity for the reporting period or not.
Use this guide to avoid the most common filing errors: Top 5 International Fuel Tax Agreement (IFTA) Filing Errors to Avoid.
You may file and make payments through Revenue Online, but you must first Sign Up for Access. Once your have access to Revenue online, you are able to file online. Watch this How to File video for step-by-step directions for filing online. Revenue Online allows you to file multiple fuel types on one report.
Print Out & Mail Form
The International Fuel Tax Agreement Tax Report (DR 0122) must be completed and filed quarterly with payment of any tax that is due. All activities in member jurisdictions must be listed on the report form. Each fuel type must be reported on a separate tax report. This is a non-calculating, fill-in form, which does not include tax rates or calculate tax. You must manually calculate the tax. Rates are available on the International Fuel Tax Association website.
Be sure to print the completed form before you close it. Changes will not be saved. Once printed, mail it to the address on the form.