Once you are licensed under the IFTA Program, DMV will provide an email with a link to the electronic tax return each quarter. You must file your quarterly returns by:
- April 30
- July 31
- October 31
- January 31
Note: If the above dates fall on a weekend or legal holiday, the due date is the next business day.
As an IFTA carrier, you must file a tax return regardless of whether you had any operations during the filing period.
Note: In order to file annually, your operations must total less than 5,000 miles or 8,000 kilometers (based on previous filing history) in all member jurisdictions other than Virginia during 12 consecutive months.
You can view IFTA tax rates by quarter at IFTA, Inc. International Fuel Tax Association.
Late Filing Penalties
If you do not file your tax returns and pay in full on time, you will be subject to a late fee of $50 or 10 percent of the tax due, whichever is greater. Interest will also be assessed. The penalty and interest will be assessed if:
- your return is not received at DMV by the deadline or
- you do not remit the total tax due.
Failure to pay delinquent tax, penalty, and/or interest may result in the suspension of your IFTA License. There is a $50 fee to reinstate a suspended IFTA License.
Electronic Filing
You are required to electronically file your tax return using VIIM System. You will enter your distances and fuel purchases for a particular reporting period and VIIM System will complete the calculations for you!
For more information, please refer to the IFTA Tax Reporting FAQs.