International Fuel Tax Agreement (IFTA)

Qualifying commercial motor vehicles traveling in more than one U.S. state or Canadian province are required to file a consolidated report of motor fuels taxes (e.g., gasoline, diesel fuel, liquefied gas, compressed natural gas and liquefied natural gas taxes) under the International Fuel Tax Agreement (IFTA).

How to Apply for an IFTA License

Motor carriers are encouraged to apply for an IFTA license through the Comptroller’s Webfile system. With Webfile it’s easy to submit the application electronically from the convenience of a home or office without the delays associated with mailing paper applications.

• Social Security Numbers for sole proprietors, officers or directors of a corporation or members of a Limited Liability Company (LLC)
• Federal Employer Identification (FEI) number for business entities
• Texas Taxpayer Number for business entities registered in Texas
• IRP (cab card) Number
  • If you do not have an IRP account you must provide the license plate number for each vehicle

  If you don’t already have an eSystems/Webfile account with us, you will first register to create a secure online profile. Otherwise, log on as a returning user. The application takes about 10 minutes to complete. Once your application is reviewed, approved, and processed, the IFTA license and decal(s) will be mailed to the address provided.

  IFTA Reporting

  IFTA tax reports should be filed electronically using Webfile. EDI software is available for tax preparers filing for multiple taxpayers. Paper reports are accepted in case of hardship when electronic filing is not available. Use Form 56-101, International Fuel Tax Agreement (IFTA) Fuel Tax Report (PDF) , and Form 56-102, IFTA Fuel Tax Report Supplement (PDF) for paper filing.

  Read our Biodiesel Fuel and Renewable Diesel Fuel FAQs to learn how to report biodiesel fuel on your IFTA quarterly return.

  Rates

  Each member jurisdiction sets its own tax rate. Interstate carriers based in Texas report fuel tax paid in all member jurisdictions. Tax rates for current and prior periods can be found at IFTA Inc.

  Due Date

  IFTA returns are due quarterly, on the last day of the month following the end of the calendar quarter. If the due date is a Saturday, Sunday or a legal holiday, the next business day is considered the due date.

  Penalties and Interest

  • A penalty of $50 or 10 percent of delinquent taxes, whichever is greater, is imposed for the failure to file a report, for filing a late report, or for underpayment of taxes due.
  • Interest is assessed on all delinquent taxes for each month or fraction of a month beginning on the first day after the due date.
  • The current annual interest rate is 8 percent and the monthly interest rate is 0.667 percent (.0067). For more information about penalties, interest and refunds, read our FAQs.

  Reporting and Payment Requirements

  Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.

  Less than $10,000

  Select one of these reporting methods:

  • Webfile
  • Electronic Data Interchange (EDI)
  • Tax Forms

  Select one of these payment methods:

  • Electronic Check or credit card via Webfile (American Express, Discover, MasterCard and Visa)
  • Electronic Data Interchange (EDI)
  • TEXNET
  • Check

  Select one of these reporting methods:

  • Webfile
  • Electronic Data Interchange (EDI)
  • Tax Forms

  Select one of these payment methods:

  • Electronic Check or credit card via Webfile (American Express, Discover, MasterCard and Visa)
  • Electronic Data Interchange (EDI)
  • TEXNET

  Select one of these reporting methods:

  • Webfile
  • Electronic Data Interchange (EDI)

  Select one of these payment methods:

  • Webfile
  • Electronic Data Interchange (EDI)
  • TEXNET

  Select one of these reporting methods:

  • Webfile
  • Electronic Data Interchange (EDI)

  Select one of these payment methods:

  • Electronic Data Interchange (EDI)
  • TEXNET

  Additional Resources

  • Refunds and Credits
  • IFTA Inc
  • List of IFTA Licensees
  • Trip Permits
  • Texas Department of Transportation Web Site
  • Texas Department of Motor Vehicles Web Site
  • All Fuel Taxes
  • Forms
  • Publications
  • FAQs
  • Laws
  Rules
  • Motor Fuel Tax
  • General Rules

  Required Applications:

  • Adobe Reader
  • MS Excel App
  • MS PowerPoint App
  • MS Word App
  • QuickTime Player
  • QuickTime Player
  • Windows Media Player