Who is Responsible for Filing IFTA?

How does IFTA apply to carriers operating on lease agreements?

Generally, the owner of the vehicle is responsible for reporting and paying fuel taxes.

However, some lease agreements specify which party, the lessor (owner) or the lessee, is responsible for reporting fuel taxes. The responsible party should obtain the IFTA license and file the quarterly returns.

No matter who obtains the IFTA license, a copy of the license must be carried in the vehicle and the vehicle must display the IFTA decals. We also recommend keeping a copy of the lease agreement in the cab.

If you are the responsible party, keeping miles and fuel by trip makes the quarterly return much faster. See also Frequently Asked Questions about IFTA.