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International Fuel Tax Agreement (IFTA) | File
Use this guide to avoid the most common filing errors:
Top 5 International Fuel Tax Agreement (IFTA) Filing Errors to Avoid
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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.
Each IFTA licensee must file a tax report each quarter,
even if no miles were driven
during the period.
You may file and make payments through the Department's FREE online filing system,
, but you must
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IFTA licensees will receive the
International Fuel Tax Agreement Tax Report (DR 0122)
which 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. This non-calculating fill-in form does not include tax rates or calculate tax. You must calculate the tax. Rates are available on the International Fuel Tax Association Web site. Print the completed return and mail the original form to the Colorado Department of Revenue, Denver, CO 80261-0009. Once an IFTA licensee starts filing reports through Revenue Online, the paper DR 0122 will not be mailed.
Passenger Mile Tax
IFTA licensees who are owners and operators of commercial passenger carrying vehicles designed for 14 passengers or more are required to pay a passenger mile tax. A passenger-carrying vehicle that makes two trips or less each month in Colorado is allowed to pay the tax on a trip-by-trip basis. The fee is $25 or the actual tax, whichever is greater. The formula is to multiply $0.001 by number of passengers, by number of Colorado miles. These taxes can be paid at any
Colorado Port of Entry
. IFTA licensees can apply for a passenger mile tax account (see
Other Fuel Taxes | Manage Account / License)
and report taxes on a quarterly basis to the Colorado Department of Revenue.
Instructions and Forms
Each fuel type must be reported on a separate tax report, except reports filed through Revenue Online, which allows the user to file multiple fuel types on one report. Clear photocopies of the
International Fuel Tax Agreement (IFTA) Tax Report (DR 0122)
may be used. Photocopies must show the correct filing period. When reporting more than one fuel type, each tax report is considered a separate tax return.
After filing the first IFTA tax return, Colorado will pre-print the jurisdictions and fuel tax rates reported for the previous quarter on the next IFTA tax return. If traveling in other jurisdictions, add those jurisdictions on the tax return.
When the department mails each quarterly IFTA tax return, a fuel tax rate schedule and filing instructions will be included. The rate schedule will provide the current fuel tax rates for each fuel type by jurisdiction that must be used when completing the quarterly IFTA fuel tax return.
The base jurisdiction shall audit its licensees on behalf of all member jurisdictions. This shall not preclude another jurisdiction from also auditing a licensee.
The appeal process shall be conducted in accordance with the procedures established by the base jurisdiction.
International Fuel Tax Agreement (IFTA) Instructions and Forms
Colorado IFTA Newsletters
Recordkeeping and Audits
IFTA carriers are subject to audit as a provision of participation in the program. IFTA carriers are required to retain all records to substantiate tax reports for four (4) years from the due date of the return or date filed, whichever is later. Recordkeeping periods are longer if reports or returns are not filed.
IFTA audits are conducted to verify that the fuel used and mileage is correctly reported on IFTA quarterly tax returns. The Field Audit Section audits the records of Colorado licensees on behalf of all member jurisdictions.
A complete record of all fuel purchased, received, and used in the conduct of business must be maintained. These records must contain the following:
1. The date of each receipt of fuel
2. The name and address of the person from whom the fuel was purchased or received
3. The number of gallons received
4. The type of fuel
5. The vehicle or equipment into which the fuel was placed
Detailed mileage records on an individual vehicle basis must be maintained. These records must contain the following:
1. Total number taxable and nontaxable gallons of motor fuel
2. Total miles traveled for taxable and nontaxable use
3. Mileage and taxable/non-taxable usage recaps for each vehicle for each jurisdiction in which the vehicle operated
To obtain credit on the tax report for tax-paid purchases on a jurisdictional basis, the following must be kept in your records: a receipt, invoice, credit card receipt, automated vendor generated invoice or transaction listing, or microfilm/microfiche of the receipt or invoice that shows evidence of the purchase and that tax was paid. An acceptable receipt or invoice taken as credit must include:
1. Date of purchase
2. Seller’s name and address
3. Number of gallons purchased
4. Fuel type
5. Price per gallon or total amount of sale
6. Unit numbers
7. Purchaser’s name
In the case of a lessee/lessor agreement, receipts will be accepted in either name, provided a legal connection can be made to the reporting party for that purchase. In the case of withdrawals from licensee-owned, tax-paid bulk storage, credit may be obtained if the following detailed records are maintained:
1. Date of withdrawal
2. Number of gallons
3. Fuel type
4. Unit number
5. Purchase and inventory records to substantiate that tax was paid on all bulk purchases. Inventory shall be maintained on first-in, first-out basis
Noncompliance with any recordkeeping requirement may be cause for revocation of the license and disallowance of claimed credits. A licensee may request that its license be canceled.
Tax credit is taken on the
International Fuel Tax Agreement Report (DR 0122).
File a Protest
On the Web through
, click on the File a Protest link. It is not necessary to Login to Revenue Online to file a protest. Supporting documentation may also be attached to the protest in Revenue Online.
Colorado Department of Revenue
Protest Section #200
PO BOX 17087
Denver, CO 80217-0087