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IFTA — Quarterly Fuel Tax Return

Quarterly return, due the last day of the month following each calendar quarter. Annual license/decal renewal by Dec 31. Administered by Base jurisdiction (state). Here is who it applies to, when it falls, and what a late filing actually costs.

Who has to file it

Carriers operating qualified motor vehicles (>26,000 lbs or 3+ axles) across two or more IFTA jurisdictions.

When it's due

Four returns a year, one per calendar quarter:

• Q1 (Jan–Mar) → due April 30
• Q2 (Apr–Jun) → due July 31
• Q3 (Jul–Sep) → due October 31
• Q4 (Oct–Dec) → due January 31

If the due date is a weekend or legal holiday, it moves to the next business day.

What a late filing costs

Late penalty of $50 or 10% of net tax due (whichever is greater) plus interest per jurisdiction; license suspension for repeated non-filing.

Where the official rule lives

We are a reminder tool, not the agency. The rule itself is published by the Base jurisdiction (state), and that page is the one that wins if anything here ever falls out of date:

• https://www.iftach.org/
• https://www.iftach.org/Manuals/2024/PROC/P1130_2024.php

The other federal deadlines

Missing one is usually what puts a carrier out of service — they don't arrive together.

• MCS-150 Biennial Update — FMCSA
• Form 2290 — IRS
• UCR — UCR Plan / base state
• IRP — Base jurisdiction (state DMV/DOT)

Get a reminder before this one lands

Enter your USDOT number once and see your next MCS-150 deadline free — then keep the rest of the calendar in one place.

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DOTDeadline is an independent reminder tool. It is NOT affiliated with, endorsed by, or connected to the FMCSA, the U.S. DOT, the IRS, or any government agency. General information only — not legal, tax, or compliance advice. Always confirm with the official agency.