LBC Fleet logo

IFTA Quick Resources for Trucking Companies

Start here

What is IFTA

IFTA is the International Fuel Tax Agreement. It allows interstate carriers to report and pay fuel use tax through a single base jurisdiction, which then distributes tax to the states and provinces where you ran.

Who needs IFTA

  • Operate in two or more IFTA jurisdictions
  • With a qualified motor vehicle: 2 axles over 26,000 lbs GVW or registered GVW, or 3+ axles at any weight, or used in combination over 26,000 lbs
  • Based in one of the 48 contiguous U.S. states or 10 Canadian provinces

Who does not

  • Intrastate only operations
  • Light two-axle vehicles at or under 26,000 lbs
  • Recreational vehicles not used in business

Key deadlines

QuarterPeriodReturn due
Q1Jan 1 to Mar 31Apr 30
Q2Apr 1 to Jun 30Jul 31
Q3Jul 1 to Sep 30Oct 31
Q4Oct 1 to Dec 31Jan 31

Grace period

Renewal decals have a grace period from January 1 through the last day of February. Keep a valid license copy in the cab and display current or prior-year decals during the grace period, as allowed.

Recordkeeping checklist

  • Trip start and end dates, origins, destinations, and route
  • Odometer or ECM readings at start and end
  • Distance by jurisdiction
  • Vehicle ID or unit number
  • Fuel receipts: date, seller, location, gallons or liters, fuel type, price, vehicle ID
  • Retain records at least 4 years

IRP vs IFTA

IRP apportions registration fees across jurisdictions. It does not include fuel taxes. If you have apportioned plates and you cross state lines in a qualified vehicle, you still need IFTA or fuel trip permits.

Need setup or a done-for-you quarterly file? Visit lbcfleet.com to contact LBC Fleet.

Prepared by: LBC Fleet Compliance

Web: https://lbcfleet.com

If you need a phone or email printed on this guide, add it before distribution.