Front of a Semi-Truck icon IFTA Quarterly Returns

Under IFTA, you are required to file quarterly fuel tax returns with your base jurisdiction, showing all miles traveled and all fuel consumed during the quarter by qualified vehicles, including the miles traveled and fuel consumed in each IFTA jurisdiction. The amounts listed for each jurisdiction on the report are used to calculate a net balance. Any additional tax due is remitted to the base jurisdiction, or a credit or refund is issued. It is the responsibility of the base jurisdiction to distribute the taxes to the appropriate member jurisdictions based on the information from your IFTA tax return.

All licensees must submit the IFTA tax return every quarter. A return must be submitted each quarter even if:

  1. No taxable miles were traveled
  2. All miles traveled were in Nebraska

Returns will be furnished each quarter indicating the current tax rates for each member jurisdiction. Current tax matrixes can be viewed on IFTA, Inc. Failure to receive the tax return does not relieve you from the obligation of filing in a timely manner or submitting the return. All returns will be filed on a quarterly basis. The reporting quarters and due dates are:

Reporting Quarter Due Date
January - March April 30
April - June July 31
July - September October 31
October - December January 31

Penalties for Late Filing

A penalty of $50.00 or 10% of the net tax liability, whichever is greater, will be assessed on late-filed returns, failure to file, or for underpayment of tax due. If the net tax liability is zero or a credit, the late filing penalty will still be $50.00.

To avoid penalty for late filing, the tax returns must be postmarked no later than midnight on the date indicated. If the last day of the month falls on a Saturday, Sunday, or legal holiday, the next business day will be considered as filed timely.

Interest is assessed on all delinquent taxes due each jurisdiction. The interest rate is subject to change annually and is based on the IRS Underpayment Rate, contact our office to find out the current rate.