The IFTA return is filed with your base jurisdiction only, covers every member jurisdiction you operated in, and nets to a single payment. The mechanics are consistent across the Agreement; what varies by state is the portal you file in and, importantly, the rule for when an electronic filing counts as received.
This page covers the calendar, the zero-return requirement, and what happens when a return is late — all from the Articles of Agreement as re-issued effective January 2026.
The four deadlines, and how weekends move them
The reporting periods are the calendar quarters, and the return and full payment are due on the last day of the month following the close of the period. If that day falls on a Saturday, Sunday or legal holiday, the next business day is the due date.
- Q1, January 1 to March 31 — due April 30
- Q2, April 1 to June 30 — due July 31
- Q3, July 1 to September 30 — due October 31
- Q4, October 1 to December 31 — due January 31 of the following year
Worth noting for the current cycle: October 31, 2026 falls on a Saturday, so the third-quarter 2026 return is due Monday, November 2, 2026. January 31, 2027 is a Sunday, moving the fourth-quarter return to Monday, February 1, 2027.
A zero return is still mandatory
The Agreement leaves no room here: tax returns are required even if no operations were conducted or no taxable fuel was used during the reporting period. A quarter parked is still a quarter filed.
And because the penalty is $50 or 10 percent of delinquent taxes, whichever is greater, a late zero return does not escape on the logic that nothing was owed. Ten percent of nothing is nothing, so the $50 floor applies. This is the single most common way small carriers accumulate penalties — a truck laid up for a season, a return nobody filed, and a $50 charge for each quarter missed.
There is one alternative to quarterly filing, and it is by permission only. A licensee whose operations total less than 5,000 miles in all member jurisdictions other than the base jurisdiction during twelve consecutive months may request to report annually. Note the precision: the mileage test counts miles outside your base state, it is based on previous filing history, and approval from the base jurisdiction is required — it is never automatic. Annual returns are due January 31.
Penalties and interest
The base jurisdiction may assess a penalty of $50 or 10 percent of delinquent taxes, whichever is greater, for failing to file, filing late, or underpaying. That penalty is retained by the base jurisdiction, and nothing in the Agreement limits a base jurisdiction from imposing additional penalties under its own law.
Interest is separate and works differently. For fleets based in a US jurisdiction it is set at two percentage points above the underpayment rate under section 6621(a)(2) of the Internal Revenue Code, adjusted each January 1, and accrues monthly at one twelfth of that annual rate. For 2026 that is 9 percent a year, or 0.75 percent a month.
Two details in how interest is computed cost carriers real money. It is calculated separately for each jurisdiction, from the date the tax was due, for each month or fraction of a month until paid — a full month’s interest accrues for any portion of a month the tax remains unpaid. And an overpayment to one jurisdiction has no effect on the interest calculation for any other jurisdiction. So a return that nets to a small payment can still carry interest on the full amount owed to each jurisdiction you owed, with your credits elsewhere doing nothing to reduce it.
What happens if you simply do not file
The Agreement gives the base jurisdiction two tools, and allows it to use both. Where a licensee fails to file a return when due, fails to make records available on written request, or fails to maintain records from which liability can be determined, the base jurisdiction determines the tax liability for each jurisdiction on the basis of the best information available to it, and may revoke or suspend the license of a licensee who fails to file with full payment when due.
Where the issue is records rather than a missing return, the base jurisdiction must first issue a written request giving the licensee 30 days to produce them.
The assessment that follows carries a significant procedural weight: it is presumed to be correct, and if you dispute it, the burden is on you to establish by a fair preponderance of evidence that it is erroneous or excessive. Failure to comply with the Agreement generally is grounds for suspension or revocation of the license.
On relief: your base jurisdiction’s commissioner may waive penalties it assessed, but to waive interest owed to another jurisdiction it must obtain that jurisdiction’s agreement. Your own state cannot unilaterally forgive what another state is owed.
Frequently asked questions
When are IFTA returns due?⌄
Do I have to file if the truck did not run?⌄
What is the penalty for filing IFTA late?⌄
How is IFTA interest calculated?⌄
Can I file IFTA annually instead of quarterly?⌄
Related guides
More in Carrier Credentials & Federal Compliance
Official sources
- IFTA Articles of Agreement (effective January 2026)
- IFTA Procedures Manual (effective January 2026)
- IFTA, Inc. — current interest rate
Agency rules, fees and contacts can change — confirm current requirements with the agency before acting. This guide is general information for truckers, not tax or legal advice.