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Freight Intelligence Suite
Official IFTA Articles of Agreement • Multi-Jurisdictional Fuel Tax

IFTA Quarterly Fuel Tax & Trip Sizer

Estimate quarterly fuel tax liabilities and credit balances across state jurisdictions. Avoid unexpected audit assessments, optimize fueling locations, and track fleet MPG accurately.

48-State Quarterly Tax RatesFleet Average MPG EngineNet Owed vs. Refund Ledger
Select Interstate Route CorridorOfficial IFTA Tax Matrix

Interstate Miles & Diesel Receipts

Enter miles traveled and diesel gallons purchased with tax paid at pump in each jurisdiction.

1
2
3
Total Run: 920 miles
Total Pumped: 105.0 gal
Fleet MPG: 8.76 MPG
Quarterly IFTA SettlementTAX OWED TO IFTA
Total Net Quarterly Tax Balance:
$0.52due
Fleet Average: 8.76 MPG across 3 jurisdictions.
Jurisdiction Breakdown
TX(480 mi @ $0.200)
-$5.04
OK(230 mi @ $0.190)
+$2.14
MO(210 mi @ $0.245)
+$3.42
IFTA Tax Equalization Mechanics

IFTA does not tax where you buy fuel—it taxes where you burn fuel. If you buy cheap diesel in Oklahoma ($0.19/gal tax) and burn it in Pennsylvania ($0.785/gal tax), you will owe Pennsylvania the difference on your quarterly return!

The Fuel Equalization Rule

IFTA creates a level playing field so high-tax states do not lose revenue when trucks fuel in neighboring low-tax states. You only pay for what you consume in each state's boundaries.

Mandatory Receipt Retention

IFTA auditors require physical or electronic fuel receipts detailing date, seller name, truck unit number, gallons, fuel type, and price for a minimum of 4 years.

Non-CDL IFTA Exemption

If your combination GVWR is 26,000 lbs or less and your power unit has 2 axles, you are 100% EXEMPT from IFTA decals and quarterly filings.

IFTA Jurisdictional Canon

Frequently Asked Questions on Quarterly IFTA Fuel Tax Returns

Q1.What is the International Fuel Tax Agreement (IFTA) and who must register?

IFTA is a cooperative agreement among 48 contiguous U.S. states and 10 Canadian provinces that simplifies reporting of fuel use taxes by commercial carriers. A motor carrier must register for IFTA if they operate a "Qualified Motor Vehicle" in interstate commerce: (1) having two axles and a Gross Vehicle Weight (GVW) or registered gross weight exceeding 26,000 lbs; (2) having three or more axles regardless of weight; or (3) used in combination where the combined gross weight exceeds 26,000 lbs.

Q2.How is IFTA tax calculated mathematically?

IFTA equalizes taxes based on fuel burned in a state, not fuel bought in that state. (1) Calculate fleet overall MPG: Total Interstate Miles ÷ Total Fuel Gallons Purchased. (2) For each jurisdiction, compute Gallons Consumed: Jurisdiction Miles ÷ Fleet MPG. (3) Compute Net Taxable Gallons: Gallons Consumed - Gallons Purchased in that jurisdiction. (4) Net Tax Due/Refund: Net Taxable Gallons × Jurisdiction Tax Rate. If you consumed more gallons in a state than you bought there, you owe tax; if you bought more than you consumed, you earn a tax credit.

Q3.Why does buying cheap fuel in Oklahoma create unexpected tax bills in Pennsylvania?

Oklahoma has one of the lowest diesel fuel tax rates ($0.190/gal), while Pennsylvania has one of the highest ($0.785/gal). If an interstate carrier fuels 150 gallons in Oklahoma at the lower tax rate and then drives 900 miles through Pennsylvania without buying fuel there, the carrier burns approximately 110 gallons of fuel on Pennsylvania roads without having paid PA fuel tax at the pump. On the quarterly IFTA return, the carrier must write a check to Pennsylvania for $86.35 (110 gal × $0.785)!

Q4.What are the deadlines for quarterly IFTA filing?

IFTA returns are due on the last day of the month following the end of each 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. Late filings incur a statutory penalty of $50 or 10% of the net tax due (whichever is greater), plus monthly interest compounding daily.