International Fuel Tax Agreement - IFTA

GENERAL INFORMATION

IFTA is an agreement among states in the United States and provinces in Canada that simplifies fuel use tax reporting by motor carriers that travel both inside and outside California. In California, IFTA is administered by, the California Department of Tax and Fee Administration (CDTFA).

FILING REQUIREMENTS

You must file a completed California IFTA tax return each quarter through the CDTFA’s online services. You are required to file one IFTA quarterly tax return for your entire IFTA fleet, containing your miles traveled and fuel use in all member jurisdictions. The return must be filed on or before the last day of the calendar month following the period for which the tax is due. A return must be filed even if the IFTA fleet did not operate and no tax is due.

PAYMENTS

Payments must be made by credit card and ACH debit after submitting your return by selecting “Make a Payment”.

DEFINITIONS

Base jurisdiction - The member jurisdiction where your qualified motor vehicles are licensed and where you file your IFTA return.

Fleet or IFTA Fleet - All qualified motor vehicles licensed by a carrier under IFTA

IFTA - International Fuel Tax Agreement

Motor fuels - All fuels used to propel qualified motor vehicles

Qualified motor vehicle - A motor vehicle used, designed, or maintained for the transportation of people or property, meeting any one of the qualifications listed below. Under IFTA, a qualified motor vehicle is one that:

  • Has two axles and a gross vehicle or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
  • Has three or more axles (power unit only), regardless of weight; or
  • Is used in a combination with a total weight of more than 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight.

A recreational vehicle such as a motor home or a pickup with a camper is not considered a qualified motor vehicle when an individual uses it exclusively for personal pleasure. Vehicles used in connection with a business operation are not considered recreational.

Reporting period - One of the four quarterly calendar periods: January 1 through March 31; April 1 through June 30; July 1 through September 30; and October 1 through December 31.

Total miles - The total of all taxable and nontaxable miles or kilometers traveled during the reporting period by every qualified vehicle in your IFTA fleet.

Total gallons or liters - The total gallons or liters of fuel placed in the fuel tank of every qualified vehicle in your IFTA fleet during the reporting period.

PREPARATION OF THE TAX RETURN

Questions - Select “YES” or “NO”

Are you filing a Non Operations Return?

Non IFTA Question - Select “YES” or “NO”

Did you travel through any Non-IFTA Jurisdictions?

  • Alaska
  • District of Columbia
  • Hawaii
  • Mexico
  • Northwest Territories
  • Nunavut
  • Yukon Territory

Non IFTA Jurisdictions

Enter the following information:

Select all Non IFTA jurisdictions in which you traveled

Select fuel type used in each Non IFTA jurisdiction

Enter total miles traveled in each Non IFTA jurisdiction

Enter total gallons of fuel purchased in each Non IFTA jurisdiction

Ex-Tax Gallons Question – Select “YES” or “NO”

Do you have any ex-tax gallons for the quarter?

(Ex-tax gallons include any fuel purchased without paying tax at the time of purchase or taxes were paid but are unable to show proof) 

  • Tax not paid on fuel at the time of purchase
  • Missing receipts on tax paid fuel

Ex-Tax Gallons

Enter the following information:

Select fuel type used

Enter number of ex-tax gallons purchased

Select reason for the ex-tax gallons

Enter any additional comments

Jurisdiction Details – Select “YES” or “NO”

Would you like to upload your Jurisdiction Schedule?

If YES, you will be prompted to upload your file. The jurisdiction schedule template can be found on the CDTFA website at www.cdtfa.ca.gov or by clicking on the link provided.

If NO, please enter the following information:

Select all IFTA jurisdictions in which you traveled.

Select fuel type used in each IFTA jurisdiction traveled.

Enter total miles traveled in each IFTA jurisdiction.

Enter tax paid gallons of fuel purchased in each IFTA jurisdiction - (do not include DEF and other fuels that are not placed in the fuel tanks that power the qualified motor vehicles)

MPG Calculation

Review the information entered on the previous page and MPG calculation for each fuel type.

Jurisdiction Summary (the system will automatically calculate the tax owed or tax credit)

Jurisdiction Detail shows the calculations for each jurisdiction based on the total miles and total tax paid gallons that were entered.  Based on those figures, the system will calculate the average MPG for that quarter.  The net taxable gallons (difference between what is purchased and what is used in a jurisdiction) are then multiplied by the tax rate in that jurisdiction.  This will result in a tax due or a credit.

Summary (the system will automatically calculate the items below)

Subtotal Amount Due or Credit

Penalty.  A $50 penalty or 10% (.10) of the tax due, whichever is greater, will be assessed if you are filing and/or paying after the due date of the return.

Interest.  Interest is due on the tax if you are filing and/or paying after the due date of the return.  The interest rate applies for each month, or fraction of a month, that your return and/or payment is late.

Total balance due or credit  

Your information

I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Telephone