Compliance
IFTA: who needs a license, when returns are due and how decals work
Updated
You need an IFTA license if your truck has three or more axles or weighs over 26,000 lb, alone or with its trailer, and it runs in two or more IFTA member jurisdictions. Your base jurisdiction issues the license. Returns are due every quarter by the last day of the month after the quarter ends, including quarters with no miles.
At a glance
- First quarter return
- April 30
- Second quarter return
- July 31
- Third quarter return
- October 31
- Fourth quarter return
- January 31 of the next year
- Decals
- Two per qualified vehicle, issued each year
Who needs an IFTA license
A vehicle qualifies when it's used in two or more member jurisdictions and meets one of these tests:
| Truck | Qualifies when |
|---|---|
| Two axles | Gross or registered weight over 26,000 lb |
| Three or more axles | Any weight |
| Combination | Gross or registered weight over 26,000 lb |
Axles are counted on the power unit, so trailer axles don't add to the count. Recreational vehicles used only for pleasure are excluded.
For small carriers, that means a hotshot rig qualifies when the pickup and trailer together are over 26,000 lb. A two-axle box truck at 26,000 lb or under, with no trailer, doesn't meet the test.
If you only cross into another jurisdiction now and then, a trip permit can stand in for a license.
Where to apply and file
Apply in your base jurisdiction. That's where your trucks are registered, where some of your travel happens and where you keep your operating records. IFTA is an agreement run by its member jurisdictions, so there's no single federal IFTA filing.
Your base jurisdiction sets any license fees. The tax itself depends on your fuel and the distance you run. Texas-based carriers can see the state's process on Texas IFTA.
IFTA and IRP use similar axle and weight tests, but they're separate registrations. IRP covers your plates and IFTA covers fuel tax.
IFTA's current manuals took effect August 26, 2026.
Decals and your license
Your base jurisdiction issues the license and two decals for each qualified vehicle. Display the decals on the exterior sides of the vehicle and keep a copy or image of the license in it.
The license runs through December 31, and decals are issued every year. At renewal there's a display grace period in January and February, which works only if you carry the prior or current credentials required. It covers decal display only, so your quarterly returns stay due on schedule.
Quarterly due dates
| Quarter | Months covered | Return and payment due |
|---|---|---|
| First | January to March | April 30 |
| Second | April to June | July 31 |
| Third | July to September | October 31 |
| Fourth | October to December | January 31 of the next year |
When a due date falls on a weekend or legal holiday, it moves to the next business day, using your base jurisdiction's holidays. Two dates move this way:
- Third quarter 2026: October 31, 2026 is a Saturday, so the return is due Monday, November 2.
- Fourth quarter 2026: January 31, 2027 falls on a Sunday, which moves the return to Monday, February 1.
Both dates hold unless your base jurisdiction has a holiday that day.
Full payment is due with the return. You file every quarter once you're licensed, quarters with no activity included, so keep a quarterly calendar and set reminders well ahead of each due date.
Ready for Loads isn't affiliated with IFTA, Inc. or any jurisdiction.
See every date that's coming. Your IFTA quarter due dates sit next to your MCS-150 month and the UCR deadline in the status check. Check your status
Frequently asked questions
When are IFTA returns due?
April 30, July 31, October 31 and January 31. Each date covers the quarter that just ended, and one that lands on a weekend or legal holiday moves to the next business day.
Do I file an IFTA return for a quarter with no miles?
Yes. A quarter with no activity still needs a return once you're licensed.
Does my hotshot need IFTA?
A hotshot rig qualifies when the pickup and trailer together are over 26,000 lb and it runs in two or more member jurisdictions.
Are IFTA and IRP the same thing?
No. IRP covers your plates and IFTA covers fuel tax. The two share similar axle and weight tests but stay separate registrations.