IFTA Quarterly Tax Return Instructions


Each IFTA fuel client must file a quarterly tax return as required on the form furnished by the department and submit payment of tax if any is due. Each fuel type must be reported on a separate tax return. Failure to file each fuel type may result in a penalty being assessed.

Every client shall maintain records for a period of four years from the filing date of the return to substantiate information reported. Such records shall be made available upon request by any jurisdiction member for an audit.

Returns not filed by the due date or under payments are considered late and any taxes due are delinquent. A penalty of $50.00 or 10% of the total tax liability, whichever is greater, will be assessed even if no taxes are due. Returns filed 90 days after the end of the quarter will not receive Iowa credit.

In addition to the above penalty, interest at the rate printed on the front is assessed monthly on tax due each jurisdiction.

Item by item instructions follow for completing the return. For additional information, call (515)237-3224.

Item 1 — Enter complete license and client number if not already preprinted.

Item 2 — Returns are due on the last day of the month immediately following the close of the quarter for which the return is due. For example, the quarter ending March 31 must be postmarked on or before April 30. Returns postmarked by the due date shall be considered timely filed. Returns may be hand delivered to the Office of Motor Carrier Services.

Item 3 — Enter the complete name and address of the client if not already preprinted

Item 4 — Check the box indicating the quarter and enter the year for which you are reporting if not already preprinted. If this is an amended return, indicate the quarter you are amending and check the box for an amended return.

Item 5 — Fill in total fleet miles in all jurisdictions (total of Column C) and total fuel placed in the tanks of qualified vehicles in all jurisdictions. Divide 5A by 5B to arrive at the average miles per gallon (5C) and round to two places after the decimal point. Total miles and fuel must be rounded.

Item 6 — The fuel type you have been reporting under will be printed in this field. Each fuel type must be reported on a separate tax return. If you have a different fuel type than what is printed on the return, please let our department know so we can send you a correct return. It is necessary to have the correct return to be sure that you are reporting under the correct tax rates. The fuel types are Diesel, Gasoline, Bio-diesel, LPG, LNG, CNG, Ethanol, Methanol, E-85, M-85, and A55.

Item 7 — IFTA Tax Computation (*Please Note - Columns C-D-E-F must have a subtotal under each column)

Please do not write miles or fuel amounts in columns where jurisdictions and tax rates are not printed, except where subtotals are required.

         Column B — Tax rate is preprinted. If you have a different fuel type, please contact us for correct return.

         Column C — Enter the total miles traveled in each jurisdiction for this fuel type only. Miles not traveled in IFTA jurisdictions must be recorded under "All Other Jurisdictions.” Total of Column C must equal the reported miles in Item 5, Line A.

         Column D — Enter total taxable miles traveled in each jurisdiction. All miles traveled in Iowa are taxable miles but some off-highway miles in Idaho, Kentucky, Missouri (propane only), Vermont, and Washington are not taxable. Please contact these jurisdictions to confirm any non-taxable mileage traveled in those jurisdictions. If you do have non-taxable miles, please indicate the reason in this column. See www.iftach.org

         Column E — Enter the total taxable gallons of fuel consumed in each jurisdiction. Column D divided by Item 5, Line C.

         Column F — Enter the gallons of tax-paid fuel placed in the tanks of qualified vehicles in each jurisdiction (from invoices). This column cannot be larger than 5B (total fuel consumed in all jurisdictions). Total miles and gallons must be rounded. If you have questions on non-highway usage, please contact our audit office at (515)239-1030.

         Column G — Subtract Column F from Column E. If Column F is greater than Column E, enter credit figure within parentheses (000).

         Column H — Multiply Column G by the corresponding jurisdiction tax rate shown in Column B. Enter credit amounts within parenthe­ses ($000.00).

         Column I — If reporting late, interest is due to each jurisdiction where there is a tax due. Multiply Column H by 1% per month.

         Column J — Enter total for each jurisdiction. Add Columns H and I. Enter credit figures within parentheses ($000.00).

Item 8 — Enter the net total by adding all taxes due in Column J and deducting any credits to arrive at the net total. If net total is a refund, indicate within parentheses ($000.00).

Item 9 — If return is filed late, add $50.00 or 10% of the total tax liability, whichever is greater.

Item 10 — Enter any tax due that needs to be paid from past quarters if the amount is $10.00 or more. Any amounts less than $10.00 will not be applied to future quarterly return.

Item 11 — Enter total remittance due. All taxes due, that are $10.00 or more, must be paid; otherwise, interest will be added. Amount of check must be for payment of the quarterly return only.

Item 12 — Enter total refund due. All amounts $10.00 or more will be automatically refunded. A signature is required before a refund can be issued. Refund amounts less than $10.00 will not be applied to future quarterly returns.

Important Information

Indiana, Kentucky, and Virginia surcharges are calculated on the taxable gallons for those jurisdictions. The amount of taxable gallons is the sum of taxable miles divided by the average miles per gallon. The taxable gallons are then multiplied by the surcharge. This amount will equal the tax due. This surcharge must be paid if there are miles traveled and taxable gallons in Indiana, Kentucky, and Virginia.

Busses that travel in Indiana, Kentucky, and Vermont are exempt from taxable miles but must be included in the miles traveled to establish the AMPG. If you travel on the Massachusetts Turnpike, you must contact that jurisdiction at (617)887-5080 for additional information.

The tax rate for the Canadian Provinces already reflects the Canadian metric conversion.

Company and personal checks are accepted for payment of fuel tax. A return must be filed regardless of whether there was any activity in any of the jurisdictions.

Returns and payments postmarked after the due date must include penalty and interest. If you need help with your return, please call our office at (515)237-3224. Our fax number is (515)237-3354.

Decal remittance must be submitted in a check separate from the quarterly return remittance.

Tax rates, exemptions, and metric conversion tables can be found at www.iftach.org

Mail report with check to:

            Iowa Department of Transportation
            Office of Motor Carrier Services
            PO Box 10382
            Des Moines, IA 50306-0382