IFTA Quarterly Fuel Tax Reporting

IFTA -International Fuel Tax Agreement

IFTA is the International Fuel Tax Agreement and is a tax collection agreement by and among the 48 contiguous States and the 10 Canadian Provinces bordering the US, in which motor fuels use taxation laws are uniform with respect to qualified motor vehicles operated in more than one member jurisdiction.

IFTA is required if you have a qualified motor vehicle.

A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property having:

• Two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
• Having three or more axles regardless of weight; or
• Is used in combination, when the weight of such combination exceeds 26,000 pounds, or 11,797 kilograms gross vehicle or registered gross vehicle weight.

Qualified Motor Vehicle does not include recreational vehicles unless they are used in conjunction with any business endeavor. Recreational vehicles are vehicles such as motor homes, pickup trucks with attached campers and buses when used exclusively for personal pleasure by an individual.

To Apply:

• Online at www.dmv.state.va.us/commercial
  /#mcs/webCAT.asp.
  Fill out and submit IFTA Licensing Application by:
• Fax: 804.367.1073
• Mail:
  Department of Motor Vehicles
  Motor Carrier Services
  P. O. Box 27412
  Richmond,VA23269-0001
  

There is a $10 fee for each set of decals. You will need one set per qualified vehicle.

Prepare your IFTA Quarterly Fuel Tax Report with ExpressIFTA is the fastest, most secure, and error-free way to generate your IFTA report with no manual tax calculations needed.

START YOUR IFTA REPORT

What credentials will
I receive?

One IFTA license and a set of decals will be assigned to each IFTA licensee. A photocopy of the license must be maintained in the cab of each motor vehicle. The original license issued by the bureau should be retained at your business address. The IFTA license is valid for the calendar year January 1 through December 31.

Do I file a quarterly fuel tax report if I didn't run during the quarter?

Yes, a quarterly fuel tax return must be filed even if the no fuel was used. You submit a “zero” report. You can e-file your quarterly returns at www.dmv.state.va.us/commercial/
#mcs/webCAT.

What is the penalty and interest rate for filing a late quarterly fuel tax report?

Failure to file a return, filing a late return, or failure to remit any or all tax due will result in a penalty of $50.00 or 10% of the net tax due to all member jurisdictions, whichever is great. Interest is computed on all delinquent taxes dues each jurisdiction at a rate of .4167% per month.

IFTA Rates For 3rd Quarter 2021

How do I obtain a return?

Tax returns may be obtained by downloading the tax return, from any customer service center, or by requesting it by mail, fax or telephone.

Where can I get more information?

www.dmv.state.va.us