IFTA Due Dates 2026 and 2027: How the Quarterly Fuel Tax Report Works

Reviewed by Austin Park, founder of ICR Filings · Updated October 22, 2026

IFTA, the International Fuel Tax Agreement, lets a trucking company buy fuel anywhere and pay each state its fair share of fuel tax with one quarterly return. You file with your home state (your base jurisdiction), and it sorts out what you owe the others. Here are the due dates and how the return works.

IFTA due dates

A return is due on the last day of the month after each quarter ends. When that day lands on a weekend or holiday, it moves to the next business day, which is why the third quarter of 2026 is due November 2.

Your base jurisdiction's calendar is the one that counts, so confirm the date in your state's IFTA portal.

Who needs an IFTA license

You need one if you run a qualified motor vehicle in two or more member jurisdictions. Members are the 48 contiguous states and the Canadian provinces. A qualified motor vehicle is one used, designed, or maintained to haul people or property that:

• Has two axles and a gross or registered weight over 26,000 lbs, or
• Has three or more axles, at any weight, or
• Is part of a combination over 26,000 lbs.

A pickup pulling a hotshot trailer can cross that combination line. If you only run interstate now and then, you can buy fuel trip permits for those trips instead of holding a license.

License and decals

• Your base jurisdiction issues the license. Keep a copy in every qualified vehicle.
• You get two decals per vehicle.
• Licenses and decals expire December 31 each year. If you renew in time, many jurisdictions let you keep running on last year's decals through the end of February.
• Base jurisdictions generally will not renew you while a return is missing or tax is unpaid, so file Q3 before you renew.

What goes on the quarterly return

1. Miles in each jurisdiction, for every qualified vehicle, including empty and deadhead miles.
2. Total miles and total gallons for the fleet, which gives your fleet miles per gallon.
3. Taxable gallons per jurisdiction: that state's miles divided by your MPG.
4. Tax-paid gallons you bought in each jurisdiction, from your fuel receipts.

The difference is what you owe, or are owed, in each jurisdiction, using that quarter's tax rates. IFTA, Inc. publishes the rate tables each quarter. You pay or get credited one net amount through your base jurisdiction.

Zero quarters still need a return

If you hold a license, file every quarter, even when the truck sat. Some states watch for repeated no-operation returns: Florida, for example, will not renew a license after three straight quarters of "No Operations" or Florida-only returns.

Late penalties

Member states describe the late penalty as the greater of $50 or 10% of the net tax due, plus interest on unpaid tax. Several states charge the $50 even when you owe nothing, so a late zero return can still cost you.

Records to keep

Keep fuel and distance records for four years from the return's due date or the date you filed it, whichever is later. Trip records should show dates, origin and destination, route, odometer readings, total miles, miles by state, and the unit number. Fuel receipts need the date, seller, gallons, fuel type, price, the vehicle fueled, and your company name. A credit card statement alone is not enough.

IFTA is not the only mileage filing

Heavier trucks may also owe state mileage taxes that IFTA does not cover: Kentucky KYU, New Mexico weight distance, Oregon weight-mile tax, and New York HUT. Apportioned plates are a separate program too; see what IRP is.

Two federal deadlines sit next to IFTA: 2027 UCR registration is due before January 1, and the MCS-150 update every two years. Our Filing Plan tracks them for you.

Official sources

• IFTA, Inc.: Carrier information
• Georgia Department of Revenue: IFTA due dates
• FLHSMV: IFTA license renewal instructions
• Iowa DOT: IFTA record keeping requirements
• Nebraska DMV: IFTA returns and penalties

This guide is general information, not legal advice. Rules and fees change, so confirm with the official source before you file.

Related guides

• What Is IRP? Apportioned Plates Explained for New Trucking Companies
• Form 2290 Heavy Vehicle Use Tax: Who Owes It, How Much, and When It Is Due (2026-27)
• Oregon Weight-Mile Tax: Who Pays, Current Rates, and the July 2027 Changes