IFTA filing intimidates a lot of owner operators, but the process is manageable once you understand what's actually required. Here's a complete walkthrough.
What Records You Need
- Total miles driven in each IFTA jurisdiction (state/province) during the quarter
- Total gallons of fuel purchased in each jurisdiction, with receipts
- Your ELD mileage report broken down by state (most ELDs generate this automatically)
Quarterly Deadlines
| Quarter | Period | Due Date |
|---|
| Q1 | Jan–Mar | April 30 |
| Q2 | Apr–Jun | July 31 |
| Q3 | Jul–Sep | October 31 |
| Q4 | Oct–Dec | January 31 |
Step-by-Step Filing Process
- Gather your per-state mileage report from your ELD for the quarter
- Gather all fuel receipts, organized by state where purchased
- Calculate your overall fleet MPG (total miles ÷ total gallons)
- For each state, calculate taxable gallons (state miles ÷ MPG)
- Compare taxable gallons to gallons actually purchased in that state
- Apply each state's current fuel tax rate to the difference
- Submit the return and payment (or receive your refund) through your base state's motor carrier portal
Common Mistakes
- Missing the filing deadline (results in penalties and interest)
- Incomplete or missing fuel receipts
- Miscalculating per-state mileage, especially on multi-state trips
- Forgetting to file a "zero" return even in quarters with no interstate travel
Should You Use Software or a Service?
Many owner operators use trucking-specific accounting software (TruckingOffice, Rigbooks, ExpressIFTA) that pulls ELD data automatically and generates the filing. Others use a factoring company or bookkeeping service that includes IFTA filing as part of their package. For complex multi-state operations, this is often worth the cost.
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