IFTA • Carrier Resources

Carrier Information

Find your base jurisdiction, explore carrier resources, and get answers to common IFTA questions.

Contact Your Base Jurisdiction

Get assistance with IFTA applications, tax returns, licenses, and vehicle decals.

2027 Renewal Grace Period

Review the renewal grace period memo for the upcoming year.

View Memo (PDF)
New to IFTA?

Getting Started

A practical starting point for owner-operators, fleet managers, and new carriers.

  1. Check Whether IFTA Applies

    Start with where you operate and your vehicle configuration. IFTA generally applies when a qualified motor vehicle operates in two or more member jurisdictions.

    Check the vehicle definition →

  2. Contact Your Base Jurisdiction

    Your base jurisdiction handles the application and your IFTA account. Ask which documents, fees, and application procedures apply to your operation.

    Find your jurisdiction contact →

  3. Obtain Your License & Decals

    After approval, follow your jurisdiction’s instructions for carrying a copy of your IFTA license and displaying the two decals issued for each qualified vehicle.

    For occasional travel, ask whether fuel trip permits are an appropriate alternative.

  4. Keep Records from Your First Trip

    Track vehicle distance by jurisdiction and retain fuel receipts and bulk-fuel records. Keep trip details and summaries that support your quarterly return.

    See the recordkeeping checklist →

  5. File Your Quarterly Returns

    File with your base jurisdiction and pay any tax due. A quarterly return is generally required even if you did not operate during that quarter.

    Review the filing calendar →
IFTA and IRP serve different purposes. IFTA covers motor fuel use tax reporting and uses a license and decals. IRP covers apportioned vehicle registration and uses plates and cab cards. Your operation may need both; ask your base jurisdiction about all applicable requirements.

Your Recordkeeping Checklist

  • Vehicle identification, trip dates, origin, destination, and route.
  • Odometer or other acceptable distance records, with distance by jurisdiction.
  • Fuel purchase dates, quantities, fuel type, seller details, and supporting receipts.
  • Bulk-fuel purchases and withdrawals, when applicable.
  • Monthly and quarterly summaries that reconcile with your return.
  • Supporting records for any exempt distance or temporary relief claimed.

Retention: Keep supporting records for at least four years from the return due date or filing date, whichever is later. Audit, waiver, or assessment requirements can extend this period. Confirm the complete requirements with your base jurisdiction.

Quarterly Filing Calendar

Standard IFTA reporting periods and due dates
Quarter Reporting Period Standard Due Date
Q1 January–March April 30
Q2 April–June July 31
Q3 July–September October 31
Q4 October–December January 31 of the following year

When the due date falls on a weekend or legal holiday, the next business day applies. Confirm the applicable date and any special relief with your base jurisdiction.

Ask About Filing or Renewal

Carrier Learning Center

Build good recordkeeping habits and see how quarterly filing works.

Recordkeeping: Start with the Essentials

Use our checklist for trip details, distance by jurisdiction, fuel receipts, and supporting records. ProMiles also provides product tutorials covering trip information, fuel-purchase data, and fuel-tax reports.

Review the Recordkeeping Checklist Browse ProMiles Video Tutorials

Sponsor product tutorials • English • Features and access depend on the product.

IFTA Quarterly Filing Demonstration

Source: California Department of Tax and Fee Administration (CDTFA). This video demonstrates California’s online filing system. Carriers based elsewhere must use their own jurisdiction’s procedures.

If the player cannot load, open the video directly on YouTube.

Watch on YouTube →

Tools from Our Sponsors

Explore commercial tools that may help with carrier records, reporting, and day-to-day operations.

Visionary Sponsor • Fuel Tax & Routing

ProMiles

FuelTaxOnline helps organize truck and trip data and generate IFTA, mileage, audit-detail, IRP, and MPG reports. ProMiles also offers routing and automated fuel-tax reporting products.

Explore FuelTaxOnline
Champion Sponsor • Fleet Solutions

Solera Explore

Solera Fleet Solutions brings together technology for fleet operations, including routing and dispatch, transportation management, safety and risk management, compliance, telematics, and asset tracking. Its solutions help fleets improve visibility, efficiency, and operational performance.

Explore Solera Fleet Solutions
Champion Sponsor • Transportation Technology

i3 Verticals

i3 Verticals provides integrated transportation software for government agencies and motor carrier operations, including IFTA administration, IRP registration, licensing, and permitting.

Explore Transportation Solutions

These are external commercial resources from IFTA, Inc. sponsors. Pricing, subscriptions, features, and support are determined by each provider. Using a product does not replace your recordkeeping or filing obligations.

Meet Our Sponsors →
Resources for the road

Keep Your Operations Moving

Find electronic logging information and jurisdiction refund resources.

ELD Information Disclaimer & guidance download Refunds & Related Sites Jurisdiction websites & resources
Fuel use & reporting

Dyed Fuel, Exemptions & Tax Holidays

Understand what relief covers before you fuel up or prepare your IFTA return.

Dyed diesel

Check Permission & Tax Treatment

Dyed diesel is ordinarily designated for nontaxable uses. Temporary relief may change highway-use penalties or payment deadlines, but its conditions must be checked separately from state fuel taxes and IFTA reporting.

A penalty waiver is not automatically a tax exemption. Confirm the fuel, location, dates, and eligible use in the applicable notice.

Exemptions

Confirm Your Operation Qualifies

Exemptions vary by jurisdiction and may depend on the vehicle, activity, route, or type of fuel. An exemption for a particular trip does not necessarily cover every mile or all of your operations.

Keep the records required to support your claim and confirm eligibility with the jurisdiction before claiming an exemption.

Review jurisdiction exemptions →
Tax holidays

Review the Filing Instructions

A temporary fuel tax reduction or suspension may cover specific fuels and dates. Do not assume a gasoline holiday also applies to diesel, or that tax-free purchases qualify for tax-paid fuel credit.

Follow the notice for reporting total miles, taxable miles, total gallons, and tax-paid gallons.

View fuel tax holiday notices →

Before claiming relief: Check the effective dates, fuel type, eligible operation, reporting instructions, and required records. Your base jurisdiction can help you determine how to report the activity.

Contact Your Jurisdiction
Examples from official notices Reviewed October 6, 2026

These dated examples illustrate different types of relief. Review the latest notice and any extensions or replacements before using them for your operations.

Texas · Dyed Diesel

The October 2, 2026 memo explains that the September 28 declaration suspends specified enforcement provisions without changing licensure, reporting obligations, or taxability rules. Tax-free dyed diesel belongs in total gallons for MPG, but not in the Texas purchased-gallons credit field identified by the memo.

Read Texas guidance (PDF) →

Nebraska · Qualifying Trips

The notice permits reduced Nebraska taxable miles for qualifying intrastate agricultural-product or livestock hauling from September 24 through December 22, 2026. Detailed supporting records are required; the relief does not cover all diesel taxes.

Read Nebraska guidance (PDF) →

Indiana · Fuel-Specific Relief

The September 4 notice specifies a zero IFTA rate for gasoline and gasohol for third-quarter 2026, excluding diesel. Returns and reporting of miles and fuel purchases remain required. This is a dated reporting example, not a statement that the holiday is still in effect.

Read Indiana guidance (PDF) →

Federal · Implementation Matters

The October 5, 2026 executive order directs Treasury and IRS to implement specified dyed-diesel penalty relief and, where legally authorized, tax-payment deferral for October 5–December 31, 2026. The order requires implementing guidance and separately calls for exploring tax forgiveness. Deferral does not itself eliminate a tax obligation.

Read the federal order →

Check the latest Important Notices and jurisdiction documents →

Frequently Asked Questions

Select a question to open or close its answer.

IFTA Basics & Eligibility

Understand IFTA and find out whether your vehicles qualify.

What is IFTA?

IFTA is the International Fuel Tax Agreement. Through the IFTA, member jurisdictions act cooperatively to administer and collect motor fuel use taxes.

To learn more about IFTA visit our About Us page, which has The Basics, and a great explanation of How IFTA Works, The Amendment Process, Compliance and much more about the International Fuel Tax Agreement.

Which jurisdictions are members of IFTA?

The 48 contiguous States of the United States and the 10 Canadian Provinces are members of IFTA.

Should I apply for an IFTA license?

If you are based in a member jurisdiction and operate a qualified motor vehicle in 2 or more member jurisdictions, yes. If you usually operate your vehicles only in one jurisdiction, but make occasional trips outside the base jurisdiction, you may elect to purchase trip permits for that occasional travel. Permitting services can usually be contacted from any major truckstop. Contact a permitting service for rates.

What is a qualified motor vehicle?

A Qualified Motor Vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and:

1) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or

2) has three or more axles regardless of weight; or

3) is used in combination, when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight.

Licensing & Your Base Jurisdiction

Know where to apply and who to contact for account assistance.

Who can help with my license, returns, or decals?

For help with an IFTA license application, tax return, additional vehicle credentials, or your IFTA operations, contact your base jurisdiction.

Your base jurisdiction.

The base jurisdiction will be processing the license application. If you qualify as an IFTA licensee, the base jurisdiction will send you an IFTA license which you will be required to copy and place in each of your qualified motor vehicles. The base jurisdiction will also send you two decals for each qualified motor vehicle that you have. Your base jurisdiction will also provide you with all the information you need to comply with the provisions of the IFTA, including the records you will be required to keep.

The base jurisdiction will provide you with a tax return and all of the tax rates each quarter. The base jurisdiction will also process the quarterly tax returns and will contact you if there are any questions concerning the returns.

The base jurisdiction may audit your records. It will audit your records on behalf of all member jurisdictions.

To obtain contact information for your base jurisdiction, use the jurisdiction selector above.

Form 2290 Heavy Highway Vehicle Use Tax (HVUT) status update.

U.S.-Mexico Cross-Border Trucking Pilot Program - Federal Motor Carrier Safety Administration

How do I contact my base jurisdiction?

Select your base jurisdiction using the contact tool at the top of this page.

Find my jurisdiction
Where should I go to apply for an IFTA license?

You should contact the jurisdiction where you are based. Your base jurisdiction is the jurisdiction where you have your qualified motor vehicles registered, where you have some travel, and where the operational control and operational records are maintained or can be made available.

What if I have qualified motor vehicles registered in more than one jurisdiction?

It is important that you contact one of those jurisdictions. You may be able to consolidate your operations under one license. The jurisdiction you contact will assist you and give you information on how that can be accomplished.

Additional Resources

Explore guidance and answers for your day-to-day operations.

Important Information

Visit Important Notices for fuel tax holidays, emergency waivers, executive orders, and other updates.

2027 Renewal Grace Period (PDF)

What information found at www.iftach.org might be beneficial to me?

There are 3 manuals that govern the IFTA: the Articles of Agreement, the Procedures Manual and the Audit Manual. All are available for review and may be downloaded. These documents may be changed from time to time, so if you download the document, you should re-visit this website to see if revision pages have been posted. Usually, any changes will be effective in either January or July of each year. There are some exceptions to that rule, so visit this website regularly.

IFTA, Inc. hosts meetings annually which may be of interest to you. Registration for the meetings hosted by IFTA, Inc. will be available on this website prior to each meeting. The meetings are the IFTA/IRP Audit Workshop (January), the IFTA Attorneys' Section Meeting (April/May), the Annual IFTA Business Meeting (July), and the IFTA Managers' Workshop/Law Enforcement Seminar (September).

The tax rates for each jurisdiction are also available. You may also view tax rate changes that may be reported during a quarter.

Some jurisdictions have posted exemption information on the website. Please be aware, however, that it is imperative that you contact a jurisdiction for which you may want to claim an exemption prior to doing so on an IFTA tax return. The information contained on this website may NOT be the most recent available. To ensure the accuracy of any exemption information, you must contact the particular jurisdiction.

Where do I access the Exemption Database?

For information on Exemptions, visit the Exemptions Database.

Where can I find information about refunds in my jurisdiction?

For information on refunds IFTA Refunds and Related Sites.

Still need help with an issue?

Click on the IFTA Helpdesk.

Still Need Help?

Your base jurisdiction is your first contact for questions about your IFTA account. For additional assistance, visit the IFTA Helpdesk.

Visit the Helpdesk

IFTA Subscriber Benefits

Explore access to jurisdiction contact information, event discounts, meeting materials, and IFTA and IRP online training resources.

View Benefits (PDF) Sign Up
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