IFTA - International Fuel Tax Agreement

Should I register for IFTA in my state?

IFTA is the International Fuel Tax Agreement covering both Canada provinces and the 48 U.S states. Carriers who operate qualified vehicles other than their home jurisdiction requires an IFTA license to report their fuel use tax.

A motor vehicle is qualified when travelled in at least two IFTA jurisdictions, and must weigh over 26,000 pounds, or have three or more axles on the power unit, or used in combination. Qualified Motor Vehicle will not include recreational vehicles unless used for business purposes.

To apply:

You can apply for IFTA license through online or submit the completed Form IMC-2, Idaho Motor Carrier Application by fax or mail in person to:

Idaho State Tax Commission
P.O Box 36
Boise, Idaho, 83722-0410

Idaho’s state requires a set of decals per qualified vehicle and each set costs $0.60 fee and $10 for new application.

IFTA Quarterly Fuel Tax Report

Get your IFTA Quarterly Fuel Tax Report prepared quickly with ExpressIFTA, the IFTA Reporting Software. IFTA Trip sheet feature allows you to upload the odometer readings as per your trip location and date, to prepare IFTA fuel tax report using IFTA software. Check here the various features of ExpressIFTA which simplifies IFTA report generation.

IFTA Rates For 2nd Quarter 2019

State / Province Gasoline Special Diesel Gasohol Propane LNG CNG Ethanol Methanol E-85 M-85 A55 Biodiesel Electricity Hydrogen
IDAHO (ID) #7 U.S.
Can.
0.3200
0.1106
0.2320
0.0802
0.3490
0.1207
0.3200
0.1106
0.3200
0.1106
0.3200
0.1106
0.3200
0.1106

What credentials will I receive?

Each IFTA licensee will receive one IFTA license and a set of decals with one year validity. The license photocopy must be kept in each motor vehicle.

Quarterly Returns

Due Dates:

Find the due dates below to file IFTA quarterly returns. If the due date is on a weekend/State holiday, then the next business day is considered as the due date.

Reporting Quarter Reporting Period Due Date
Q1 January - March April 30
Q2 April - June July 31
Q3 July - September October 31
Q4 October - December January 31

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

Yes, if no fuel is used then submit a “zero” report to file quarterly fuel tax return.

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

Penalty for failing to file the return, late filing is $50 or 10% of tax due, whichever is greater. Interest of 0.4167% is calculated on all delinquent taxes dues of each state jurisdiction. The interest still applies to each jurisdiction even if you have a net refund, fuel underpayment of that jurisdiction and calculated at the start of the day after each month’s due date, or fraction of a month until paid.

Even if the licensee do not operate vehicle or purchase fuel in any of the IFTA member jurisdiction in a particular quarter must file the quarterly tax report. File quarterly returns using paper with the Form 3150 or online.

Renewals

Renewals are mailed out at the October end and renewal period opens on 15th of November. You can submit by mail or online.

Where can I get more information?

http://tax.idaho.gov/i-1035.cfm