QUARTERLY FUEL TAX
IFTA Filing: Quarterly Deadlines, Zero-Mile Returns, and Records
IFTA returns are quarterly. The recurring dates are April 30, July 31, October 31, and January 31. A no-operations quarter still requires a return, and the 2026 annual IFTA interest rate for U.S. jurisdictions is 9%.
Last reviewed
August 19, 2026
Written and maintained by We Heart Paperwork, built by a trucking company owner in Yakima, Washington.
Who generally needs IFTA
IFTA applies when a qualified motor vehicle operates in two or more member jurisdictions. A qualified vehicle includes certain two-axle vehicles over 26,000 pounds, vehicles with three or more axles regardless of weight, and combinations exceeding 26,000 pounds.
Carriers that only cross state lines occasionally may be able to use trip permits instead of maintaining an IFTA license, depending on the trip and jurisdiction.
The four recurring filing dates
A quarter with no operations does not make the filing disappear. A no-operations return is still a return, which is why IFTA is easy to miss when the truck has been parked.
License and decals
An IFTA license and decals run on a calendar-year cycle. Renewal season begins before the new year, and the agreement provides a grace period for properly renewed carriers while new credentials are being displayed.
The grace period does not fix delinquent returns or an account that was not renewed in good standing.
Penalty and interest
The IFTA agreement provides a late-return penalty of $50 or 10% of the net tax liability, whichever is greater.
For fleets based in U.S. jurisdictions, IFTA sets interest at two percentage points above the IRS underpayment rate, adjusted each January 1. The official annual rate effective January 1, 2026 is 9%, accruing monthly at one-twelfth of that annual rate.
Records matter as much as the calendar
Your base jurisdiction audits the distance and fuel records supporting the quarterly return. That means keeping reliable jurisdiction mileage and fuel-purchase records, not merely remembering to submit the form.
If you use ELD-generated jurisdiction mileage, reconcile it with the records you plan to use for the return before an audit forces you to do it later.
COMMON QUESTIONS
Straight answers.
Do I file an IFTA return if I ran zero miles?
Yes. A no-operations quarter still requires a return while the account is active.
What are the four recurring IFTA due dates?
April 30, July 31, October 31, and January 31.
What is the 2026 U.S. IFTA interest rate?
IFTA publishes a 9% annual interest rate for U.S. jurisdictions effective January 1, 2026.
Is IFTA the same as IRP?
No. IFTA is fuel-tax reporting; IRP is apportioned vehicle registration.
OFFICIAL SOURCES
These pages are general information, not legal advice. Regulations, agency systems, fees, and enforcement practices can change. Use the official sources below to verify current requirements for your operation.
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General information only. We Heart Paperwork does not provide legal advice or guarantee regulatory compliance.