How to file IFTA
One return, filed with your base jurisdiction, covering every IFTA member jurisdiction you ran in that quarter. Your base jurisdiction collects what you owe and settles up with the others, which is the entire point of the agreement.
What you need before you start
| Item | Where it comes from |
|---|---|
| Miles by jurisdiction | Your distance records — ELD, GPS or trip sheets. See IFTA miles by state. |
| Total miles for the quarter | The same records, summed |
| Gallons purchased by jurisdiction | Fuel receipts and fuel-card statements — tax-paid purchases only |
| Tax rate per jurisdiction | The official matrix for that quarter — how rates work |
| Your IFTA licence number | Your base jurisdiction |
The steps
- Total the quarter. All miles, all gallons, every vehicle in the fleet, every jurisdiction.
- Work out fleet mpg. Total miles ÷ total gallons. One figure for the whole return.
- Per jurisdiction, work out taxable gallons. Miles there ÷ fleet mpg.
- Apply the rate for that jurisdiction and quarter to get tax due, then subtract the tax-paid gallons you bought there. The calculator does steps 2 to 4 for every row at once.
- Add surcharge lines where they apply. A surcharge is a separate line with no purchase credit against it.
- File and pay by the deadline in your base jurisdiction's portal — see due dates. A zero return is still a return.
- File the paperwork away for four years. Distance records and fuel receipts, from the later of the due date and the filing date.
Where returns go wrong
- Mixing untaxed fuel into the purchase column. Only tax-paid retail gallons earn a credit. Bulk fuel has its own rules and its own records.
- Jurisdiction miles that don't add up to total miles. The first thing anyone checks, and an instant flag.
- Forgetting the surcharge jurisdictions. IN, KY, VA need a second line each, and it is always money owed.
- Using an annual or per-truck mpg. Fleet mpg for the quarter, or every line is wrong.
- Rounding early. Carry the decimals through and round at the end, the way the form asks.
Questions
How do I file an IFTA return?
Through your base jurisdiction — the state or province that issued your IFTA licence. Most run an online portal. You file one return covering every member jurisdiction you ran in, and your base jurisdiction distributes the money.
What information do I need to file?
Total miles and total taxable miles for the quarter, miles by jurisdiction, gallons purchased by jurisdiction with receipts behind them, and the tax rate for each jurisdiction for that quarter.
What's the difference between total miles and taxable miles?
Total miles is everything the fleet ran. Taxable miles excludes distance that a jurisdiction exempts — for example some toll roads or fuel-trip-permit miles in certain jurisdictions. Most carriers' totals are the same; check your base jurisdiction's rules before assuming.
Can I file IFTA myself?
Yes, and plenty of single-truck operations do. The arithmetic is not hard — it is the record keeping that decides whether it goes smoothly, and whether an audit four years later is a morning or a disaster.
What do I keep after filing?
Distance records and fuel receipts for four years from the due date or the filing date, whichever is later. Jurisdictions can and do ask.