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IFTA Explained: How to File Fuel Tax for Truckers (2026)

IFTA — the International Fuel Tax Agreement — is how interstate truckers pay fuel taxes to every state they drive through, all on one quarterly report. Here's the plain-English version.

Who has to file IFTA

You need IFTA if you operate a qualified motor vehicle (over 26,000 lbs GVW or 3+ axles) across two or more jurisdictions (states/provinces). You register in your base state and get an IFTA license + decals.

How IFTA is calculated

Each quarter you report, for every state you drove in:

IFTA works out how much fuel you used in each state (miles ÷ your fleet MPG) versus how much you bought there, then you pay or get credited the difference based on each state's tax rate. Buy fuel where you drive and it roughly balances out.

Deadlines

QuarterFiling due
Q1 (Jan–Mar)Apr 30
Q2 (Apr–Jun)Jul 31
Q3 (Jul–Sep)Oct 31
Q4 (Oct–Dec)Jan 31

The hard part: miles by state

The painful part of IFTA is splitting your mileage by jurisdiction. TruckSpot ELD records your miles per state automatically from GPS and engine data, so your IFTA report is ready instead of reconstructed from receipts and a map.

Track IFTA miles automatically — start for $1 →

Frequently asked questions

Who needs to file IFTA?

Operators of qualified motor vehicles (over 26,000 lbs or 3+ axles) that cross two or more states/provinces. You register in your base state.

How often do I file IFTA?

Quarterly — due Apr 30, Jul 31, Oct 31, and Jan 31. You file even in quarters with no miles.

Do I keep fuel receipts?

Yes. Keep fuel purchase records and your mileage by state. TruckSpot ELD logs the state-by-state miles for you automatically.