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Heard on the CB

IFTA Quarter-End Checklist: What to Do Before You File Every Quarter

An IFTA return is simple when your records are complete and painful when they are not. This checklist works for every quarter. Run through it a few days before your due date, so you find gaps while there is still time to fix them.

The dates

QuarterMonthsReturn due
Q1January to MarchApril 30
Q2April to JuneJuly 31
Q3July to SeptemberOctober 31
Q4October to DecemberJanuary 31

When a due date falls on a weekend or holiday, jurisdictions generally accept the next business day, but confirm that with your base jurisdiction. This year October 31 is a Saturday. File on time even if you owe nothing, because a license holder has to file a return for every quarter, including quarters with no miles.

The checklist

  1. List every qualified vehicle you ran. That means every truck on your IFTA license, including any you bought, sold or leased during the quarter. See what counts as a qualified motor vehicle.
  2. Total your miles by jurisdiction. Count every mile you drove in each state or province, loaded or empty, including deadhead and personal use of the truck. Miles come from your trip records, your ELD or a GPS log. Make sure the quarter's dates are right, because a trip that crosses a quarter end belongs in the quarter in which each mile was driven.
  3. Gather every fuel receipt. Each receipt should show the date, the seller's name and address, the number of gallons, the fuel type, the price, and the vehicle (unit number). A card statement alone is not enough, because it does not show gallons or where the fuel was bought.
  4. Count fuel only. Do not include diesel exhaust fluid, oil, or anything else. See Is DEF reported in IFTA fuel tax reports?
  5. Put the fuel in the right jurisdiction. Gallons count for the state where you bought them, which is not always where you were driving. Missing receipts for a state often show up as a gap between miles and gallons.
  6. Do a sanity check. Divide total miles by total gallons. Heavy trucks commonly land in the range of roughly 5 to 8 miles per gallon. A number far outside that range usually means missing miles, missing fuel or a typo. Check it for each truck, not just the fleet.
  7. Look for fuel-only and no-mileage states. If you bought fuel in a state and have no miles there, or the reverse, find out why before you file.
  8. Use the right tax rates. Rates change, often every quarter. Use the rates published for the quarter you are filing.
  9. Calculate net taxable gallons and the tax or credit. For each jurisdiction, compare the gallons you used (miles divided by your fleet miles per gallon) with the gallons you bought. A jurisdiction where you used more than you bought means you owe tax. One where you bought more than you used gives you a credit. The total across jurisdictions is your net amount due or refund.
  10. File with your base jurisdiction by the due date, and pay any balance. A refund or credit is handled through your base jurisdiction too. Late or missing returns can bring penalties and interest, and some jurisdictions charge a minimum even when no tax is due, so check yours.
  11. Keep your records. Keep the return, the mileage and fuel records and the receipts for at least four years. If you are audited, you will be asked for them.

Q4 extras

  • Renew your license and decals. IFTA decals are valid for the calendar year, and new ones are needed by the start of the next year. Renew with your base jurisdiction in December so you do not get caught in January.
  • Review the year. A full year of mileage and fuel is a good chance to look at miles per gallon and cost per mile for each truck.

Some states have separate taxes

Kentucky, New Mexico and New York charge weight-distance or highway use taxes that are separate from IFTA, with their own filings and forms. If you drive in those states, check their requirements too. Do not assume that paying IFTA covers them.

Make it easier every quarter

Most of the pain comes from reconstructing the quarter after it is over. Trip Sheet Central builds the quarterly summary from the miles and fuel you enter on your trips. The iPhone app tracks miles by state with GPS and reads your fuel receipts, so the numbers are there as you go. The report gives you miles and fuel by jurisdiction to check before you file. See plans, or what the bookkeeping tools do.

Rules and forms differ by jurisdiction, so use your base jurisdiction's instructions for the final filing.