IFTA for small fleets: how quarterly filing works step by step

IFTA is the same job four times a year: collect each truck’s miles by state and fuel by state, work out what you owe or get back per state, and file one return with your base state by the deadline. The math is covered in how to calculate IFTA. This guide is about the process around it for a fleet of a few trucks: what to record during the quarter so filing takes an hour, the deadlines, the steps, and what happens if you are late. The rules quoted come from the IFTA Articles of Agreement and Procedures Manual, the documents every member jurisdiction follows.

Which trucks are in

IFTA covers “qualified motor vehicles” used in two or more member jurisdictions. Under R245 of the Articles of Agreement, that is a vehicle used, designed or maintained to carry people or property that has two axles and a gross or registered gross weight over 26,000 pounds, or three or more axles regardless of weight, or is used in a combination over 26,000 pounds. Recreational vehicles are excluded (IFTA Articles of Agreement, Washington DOL IFTA welcome packet). For a small fleet of tractors, every truck is in.

One license covers the fleet, issued by your base jurisdiction, and one return each quarter covers every truck and every state. Your base state collects and passes each state’s share along.

The calendar

The quarters are January–March, April–June, July–September and October–December (R254). The return and full payment are due on the last day of the month after the quarter ends, and when that day is a Saturday, Sunday or legal holiday, the next business day is the due date (R960).