IFTA - International Fuel Tax Agreement

International Fuel Tax Agreement (IFTA) simplifies the fuel tax reporting for vehicles that travel from base jurisdiction to others. It holds the report of taxes that are paid by interstate motor carriers when traveling across various state borders. If an individual maintains a vehicle that is used, designed or maintained to transport property or passengers and has the following must register for IFTA.

  • A pair of axles and a gross vehicle weight or registered gross vehicle weight more than 26,000 lbs or 11,797 kg.
  • Three or more axles without considering the weight.
  • A combination weight exceeding 26,000 lbs or 11,797 kg gross vehicle or registered gross vehicle weight.

IFTA License & Decals

For license, you will need to complete a permit application (OHIF-1) for International Fuel Tax Agreement License and submit it to the Ohio Department of Taxation. After that, you will receive one IFTA license and a set of decals for each qualified motor vehicle. You must keep a photograph of the license in the cab of each motor vehicle and the original given by the bureau must be kept at your business address. The license is valid for the calendar year (i.e. from January to December)

IFTA Fees

Ohio IFTA license and decals do not require a payment.

State / Province Gasoline Special Diesel Gasohol Propane LNG CNG Ethanol Methanol E-85 M-85 A55 Biodiesel Electricity Hydrogen
OHIO (OH) U.S.
Can.
0.2800
0.0991
0.2800
0.0991
0.2800
0.0991
0.2800
0.0991
0.2800
0.0991
0.2800
0.0991
0.2800
0.0991
0.2800
0.0991
0.2800
0.0991
0.2800
0.0991
0.2800
0.0991

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

IFTA Quarterly Tax Reporting Requirements

IFTA quarterly tax return must be filed electronically with the Ohio Department of Taxation. This return will help to calculate taxes and refund dues for each member jurisdiction that you travel through. Finally, if you got a net tax due you must submit it through a check to the State of Ohio; and if there is any refund, it will be returned to you by the State of Ohio.

Requirements to file the IFTA quarterly tax return are given below

  • Tax paid gallons from fuel receipts
  • Jurisdictions traveled in
  • Total miles traveled in each jurisdiction

Now, you can keep records of your odometer, GPS entries, IRP and IFTA reports through ExpressIFTA. Using this online fuel tax reporting software, you can keep track of all this information from anywhere.

We also support IFTA late returns, so that you can prepare IFTA quarterly report as per miles and gallons record for a selective quarter you need to file. To learn more click here

IFTA Quarterly Return Due Dates

IFTA quarterly return must be filed before the last day of the month that follows immediately after the end of the quarter. The due date must be strictly followed or else a penalty will be issued.

Reporting Quarter Reporting Period Due Date
1st January - March April 30
2nd April - June July 31
3rd July - September October 31
4th October - December January 31

*If the due date comes on Saturday, Sunday, or a legal holiday, the next day is considered to be the due date for final filing.

IFTA Penalties

A penalty of $50.00 or 10% of the net tax due to all member jurisdictions is paid when you fail to file a return or filing a late return or fail to remit any or all tax due. Also, a penalty up to 50% will be charged if you do not pay for collected taxes or not filing a tax return. Interest may be due on any taxes that are not paid in a timely manner.

IFTA Quarterly Fuel Tax Report for No Operations

A quarterly fuel tax return must be filed even if no fuel is used. In such cases, you must submit a “zero” report.

For more information, see: https://www.tax.ohio.gov/excise/international_fuel_tax_agreement_ifta.aspx