IFTA - International Fuel Tax Agreement

IFTA - International Fuel Tax Agreement is a fuel tax collection agreement among 58 member jurisdictions of IFTA, including 48 American states and 10 Canadian provinces for the redistribution of fuel taxes paid by interstate commercial carriers

Is there an alternative to IFTA registration?

If a carrier is a qualified IFTA licensee but does not wish to participate in the IFTA program, must obtain trip permits from each IFTA member jurisdiction in which the vehicle travels as per the regulations of each member jurisdiction.

Should I register for IFTA in my state?

The United States and the 10 Canada Provinces bordering the US signed the International Fuel Tax Agreement (IFTA) to lessen the trucker's burden of fuel reporting.

A motor vehicle is considered as a qualified vehicle under the following standards:

  • Traveled in at least two or more IFTA jurisdictions
  • Heavy vehicles with three or more axles or used in combination exceeding 26,000 pounds or 11,797 kilograms.

Recreational vehicles are not qualified Motor Vehicle unless they are used for business purposes.

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How do I apply for an IFTA license?

Application forms are available at www.portal.state.pa.us/portal/server.pt/community.

What fees must I pay under IFTA?

You will need one set of decal per qualified vehicle. A set of decal costs $5.

What credentials will I receive?

Truckers will receive an IFTA license and a set of decals, valid for a year. Each qualified motor vehicle requires a licensed photocopy to be kept safe in the vehicle.

Do I file a quarterly fuel tax report if I didn't run during the quarter?

You need to submit a "zero report" to file the quarterly fuel tax return if no fuel used throughout the tax year.

What is the penalty and interest rate for filing a late quarterly fuel tax report?

A penalty of $50 or 10% of tax due, whichever is greater, and 0.4167% of interest per month will be charged for failing to file a tax return, filing a late tax return, and underpaying taxes due on all delinquent tax dues at each jurisdiction.

How do I obtain a return?

IFTA licensees must file an IFTA Quarterly Fuel Tax report (IFTA-100) and Schedule(s) (IFTA-101) with the Department. Each fuel type used requires separate schedules. The IFTA Quarterly Fuel Tax Report and Schedule(s) will be sent to all IFTA licensees 30 days prior to the due date. Fail to receive the quarterly tax report does not relieve the licensee from reporting obligations. IFTA Quarterly tax reports and schedules (IFTA-100 and IFTA-101) may be obtained from the Department’s Bureau of Motor Fuel Taxes or at www.portal.state.pa.us/portal/server.pt/community.

Quarterly Returns

Due Dates:

Find the due dates below to file IFTA quarterly returns. If the IFTA due date falls on a weekend/State holiday, then the next business day is considered as the due date.

Reporting Quarter Reporting Period Due Date
Q1 January - March April 30
Q2 April - June July 31
Q3 July - September October 31
Q4 October - December January 31

Where can I get more information?

www.revenue.pa.gov/FormsandPublications/FormsforBusinesses/

IFTA Rates For 3rd Quarter 2021

State / Province Gasoline Special Diesel Gasohol Propane LNG CNG Ethanol Methanol E-85 M-85 A55 Biodiesel Electricity Hydrogen
PENNSYLVANIA (PA) #4 U.S.
Can.		 0.5760
0.1883 		0.7410
0.2422 		0.5760
0.1883 		0.4250
0.1389 		0.6480
0.2118 		0.5760
0.1883 		0.3840
0.1256 		0.2890
0.0945 		0.4130
0.1350 		0.3320
0.1085 		0.7410
0.2422 		0.7410
0.2422 		0.0172
0.0056 		0.5760
0.1883

Reference: https://www.iftach.org/taxmatrix4/choose_tableqnew.php