Once you are licensed under the IFTA Program, DMV will provide a tax return form to you 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 will receive a quarterly tax return form for reporting operations in all IFTA jurisdictions. You must file whether you receive the return or not.
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 Fuels Tax Rates.
Late Filing Penalties
If you do not file your tax returns 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 or postmarked 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
For your convenience, you can electronically file your quarterly tax filings using VIIM System. All you do is enter your miles and fuel purchases for a particular quarter and VIIM System will complete the calculations for you!
Online IFTA Quarterly Returns
You may also calculate and print an IFTA Tax Return using the Online IFTA Quarterly Returns. This form calculates the taxes for you but does not require a log-in. You cannot save this form, so if you use this option, be sure to print a copy for your records.
For more information, please refer to the IFTA Tax Reporting FAQs.