The International Fuel Tax Agreement means a qualifying carrier files one quarterly return covering fuel tax across the jurisdictions travelled, rather than filing separately in each.
What you must track
- Total miles travelled, by jurisdiction, for every qualifying vehicle.
- Total fuel purchased, by jurisdiction.
- Fuel receipts showing date, location, gallons and the vehicle.
- Trip records that support the mileage figures.
- Beginning and ending odometer readings.
The records are the whole job
Filing itself is arithmetic. What makes it difficult is reconstructing a quarter of travel from memory and a handful of receipts.
Carriers who record mileage by jurisdiction as they go — whether by ELD data, trip sheets or a fuel card report — file in minutes. Those who do not spend days on it and still file an estimate they cannot defend.
Deadlines and filing when idle
Returns are due quarterly. A return is required for every quarter your licence is active, including a quarter with no travel — that is filed as a zero return rather than skipped.
Records retention
IFTA records must be kept for a defined period and produced on audit. Losing them is the expensive outcome, because an auditor who cannot verify your figures may assess based on their own assumptions.
Requirements and rates change by jurisdiction and by quarter. Confirm current rules rather than relying on general guidance, including this article.
Let us file it
We prepare IFTA returns for carriers based in and around Midland. Call (432) 257-7547 or come by 700 C Andrews Hwy in Midland. We work in English and Spanish.
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