TAXES & FILINGS
IFTA quarterly filing: do it yourself or have it filed?
IFTA is the fuel tax agreement that lets interstate carriers file one return instead of one per state. Here is what it is, who must file, and whether to handle it yourself or use a service.
SHORT ANSWER
What is IFTA and does your trucking authority need to file?
IFTA (International Fuel Tax Agreement) is an agreement among U.S. states and Canadian provinces that simplifies fuel tax reporting for carriers operating across multiple jurisdictions. Instead of filing a separate fuel-tax return in every state you travel through, you file one quarterly return with your home base state, which distributes the appropriate taxes to each jurisdiction.
Most interstate carriers that meet the size or weight thresholds for IFTA participation are required to register and file quarterly. If you are operating a commercial motor vehicle in two or more member jurisdictions — which is almost any interstate trucking operation — you will need an IFTA license from your base state. For more on how IRP and IFTA work together and which one covers what, see our page on IRP vs IFTA.
How IFTA works and what the quarterly filing covers
Before IFTA, a carrier operating in multiple states would owe fuel taxes in each state separately — filing individual returns, keeping separate records per jurisdiction, and reconciling payments across them all. IFTA consolidates that into a single quarterly process:
- You track total miles driven in each IFTA jurisdiction and total gallons of fuel purchased throughout the quarter.
- At the end of each quarter, you calculate how much fuel you consumed in each jurisdiction (based on mileage and your average fuel economy) versus how much fuel you actually purchased in each jurisdiction.
- If you purchased more fuel in a jurisdiction than you consumed there, you may receive a credit. If you consumed more fuel than you purchased, you owe that jurisdiction fuel taxes.
- Your base state collects the net amount owed and distributes it to the jurisdictions — or issues you a refund if you have a net credit.
IFTA returns are filed quarterly — four times per year. Filing is due within a specified period after each quarter ends. Keep your mileage records and fuel receipts current throughout the quarter so the filing does not become a scramble at the deadline.
Your base state's department of motor vehicles or transportation department is the authority on your specific IFTA registration requirements and deadlines. Confirm the current due dates and filing process directly with your base state.
DIY IFTA filing vs using a filing service
Most owner-operators can file IFTA themselves. Here is how to think about which approach fits your situation:
| Approach | Best fit | What you need |
|---|---|---|
| DIY via base state portal | Simple operation with clean records and mileage data from an ELD | Mileage by state for the quarter and fuel receipts by state |
| IFTA software | Carriers who want the math done for them but handle the filing themselves | Software subscription; you input mileage and fuel data, it calculates and generates the return |
| Full filing service / TMS | Carriers who want the return prepared and filed on their behalf | Higher cost; you still provide the underlying mileage and fuel data |
If your ELD automatically tracks and exports mileage by state — which most modern ELDs do — the data collection step is nearly automatic. That makes DIY filing straightforward for most owner-operators. The software option is useful if you prefer a guided interface or want the tax calculation handled automatically without using your base state's portal.
Keeping records that make IFTA filing easy
The hardest part of IFTA for new carriers is usually recordkeeping, not the filing itself. What you need for each quarter:
- Miles by jurisdiction — total miles driven in each IFTA state or province during the quarter. Your ELD should generate this. If it does not, keep trip logs noting your entry and exit points at state lines.
- Fuel receipts — a receipt for every fuel purchase showing the date, location (state), number of gallons, and price. These are your audit documentation. Digital photos of receipts stored in a folder by quarter work fine.
- Total odometer readings — your starting and ending odometer for the quarter, which ties back to your mileage logs.
IFTA software and services worth looking at
These tools help owner-operators prepare and file their quarterly IFTA return — either as software you use yourself or as a managed filing service.
IFTA filing partners
ExpressIFTA
Top pickSoftware to prepare your quarterly IFTA fuel-tax return yourself.
Visit ExpressIFTA →TruckLogics
Trucking management software that handles IFTA along with dispatch and recordkeeping.
Visit TruckLogics →Some links on this page are partner links. If you sign up through them, Vertical Identity may earn a referral fee — at no extra cost to you. We only list providers we'd point a new carrier to regardless.
Frequently asked questions
What is IFTA?
IFTA — the International Fuel Tax Agreement — is an agreement among the lower 48 U.S. states and Canadian provinces that simplifies fuel tax reporting for carriers operating in multiple jurisdictions. Instead of filing fuel tax returns in each state you drive through, you file one quarterly return with your base state, which distributes the taxes to the appropriate jurisdictions.
Who is required to file IFTA?
In general, commercial motor vehicles that operate in two or more IFTA member jurisdictions (states or Canadian provinces) and meet certain size or weight thresholds must obtain an IFTA license and file quarterly returns. Your base state issues your IFTA license and decals. Check with your base state's motor vehicle or transportation department for the exact qualifications.
How often do I file an IFTA return?
IFTA returns are filed quarterly — four times a year. Each quarter covers three months of fuel purchases and miles traveled by jurisdiction. Keeping accurate mileage and fuel records throughout the quarter makes the filing straightforward.
Can I file IFTA myself, or do I need a service?
You can file yourself using your base state's online portal or IFTA software. Most owner-operators with clean mileage and fuel records handle it in-house without much difficulty, especially if their ELD exports mileage by state automatically. A filing service or trucking management software is helpful if you want help organizing records or want the return prepared and submitted for you.
What records do I need to keep for IFTA?
At minimum: total miles driven in each jurisdiction, total gallons of fuel purchased (with receipts), and the dates and states where fuel was purchased. Many ELD systems track jurisdiction mileage automatically. Keep fuel receipts for every purchase — these are your proof if you are audited.
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Enroll in the consortiumThis is general guidance, not tax or legal advice. IFTA requirements and filing deadlines vary by base state — confirm the current rules with your state's transportation or motor vehicle department before filing.