Who Qualifies For IFTA?
A motor vehicle used, designed or maintained for transportation of persons or property and:
- having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 lbs. or 11,707 kgms.
- having three or more axles regardless of weight; or
- used in combination when the weight of such combination exceeds 26,000 lbs. or 11,707 kgms gross vehicle weight or registered gross vehicle weight.
Qualified motor vehicle does not include recreation vehicles
Filing Your Quarterly IFTA Fuel Tax Returns
International Fuel Tax Agreement - (IFTA)
An IFTA quarterly tax return MUST be filed even if the licensee does not operate or purchase fuel in any IFTA jurisdiction in any particular quarter. Failure to receive the quarterly tax return form does not release the licensee from reporting obligations.
The DUE DATE for the quarterly tax return is the last day of the month immediately following the last day of the quarter for which the return is being filed. If the due date falls on a weekend or State holiday, the due date is the next business day.
TAX RETURN REPORTING QUARTERS DUE DATES
January thru March --April 30 / April thru June --July 31 / July thru September-- October 31 / October thru December --January 31
WHAT IS REQUIRED TO FILE IFTA TAX RETURNS
Total miles traveled in all jurisdictions. (IFTA AND NON‐IFTA)
Total gallons of fuel placed in your qualified vehicles for all jurisdictions. (IFTA AND NON‐IFTA)
A “trip report” is another acceptable source document. However, a trip report must include all of the following information: • Date of Trip (starting and ending) • Trip Origin and Destination (including city and state) • Routes of Travel • Beginning and Ending Odometer Readings • Total Trip Miles • Mileage by Jurisdiction • Vehicle Unit Number • Licensee’s Name • Registrant’s Name
Acceptable fuel receipts or invoices…must include, but are not limited to, the following: • Date of Purchase • Seller’s Name and Address • Number of Gallons Purchased • Fuel Type • Price Per Gallon • Unit Number • Purchaser’s Name
RECORD KEEPING REQUIREMENTS
IFTA records must be maintained for a period of four (4) years from the due date of the return or the date that the return was filed, whichever is later. You must maintain your fuel receipts a well, and with Trip Sheets Online, you can do just that for each trip.
International Registration Plan - (IRP)
An IRP carrier is required to maintain the mileage records used for the current application plus the three (3) preceding mileage years. Records must be made available by the carrier to any jurisdiction upon request.