IFTA Reporting for Owner-Operators

The International Fuel Tax Agreement (IFTA) is a cooperative agreement between the 48 contiguous U.S. states and 10 Canadian provinces. It simplifies fuel tax reporting for motor carriers that operate across state or provincial lines. Instead of filing separate fuel tax returns in every jurisdiction you travel through, you file one consolidated quarterly return with your home (base) jurisdiction.

Your base jurisdiction then distributes the tax owed to each state or province based on the miles you drove and the fuel you burned there.

You need an IFTA license if you operate a qualified motor vehicle:

• Two axles and a gross vehicle weight over 26,000 lbs, or
• Three or more axles regardless of weight, or
• A combination weight exceeding 26,000 lbs

…AND you operate in two or more IFTA jurisdictions. For most over-the-road owner-operators, that means yes — you need to file.

Every quarter, you calculate and report:

• Total miles driven in each jurisdiction
• Total gallons of fuel purchased in each jurisdiction
• Your overall MPG for the quarter
• The tax owed (or refund due) per jurisdiction based on that state's fuel tax rate

Filing deadlines:

• Q1 (Jan–Mar) — due April 30
• Q2 (Apr–Jun) — due July 31
• Q3 (Jul–Sep) — due October 31
• Q4 (Oct–Dec) — due January 31

Late filings trigger penalties and interest, and repeated late filings can put your IFTA license at risk.

• Tracking every mile in every state from paper trip sheets is tedious and error-prone
• You need to keep every fuel receipt organized by state for four years
• State tax rates change quarterly
• Audits can look back three or more years and require full documentation

One missing receipt or math error can turn a routine filing into hours of digging.

LOGWAY combines your ELD, fuel card, and reporting tools so IFTA data collects itself:

• Automatic state-by-state mileage. Your ELD tracks GPS-verified miles per jurisdiction — no trip sheets to fill out.
• Fuel purchase data in one place. Fuel card transactions import automatically, tagged by state, gallons, and price.
• Quarter-ready reports. Generate a jurisdiction-level IFTA summary in a few clicks — hand it to your accountant or upload it to your state's IFTA portal.
• Audit-ready records. Every trip and every receipt stays organized and retrievable for years.

• Confirm your IFTA license and decals are current
• Log every state line crossing (or let your ELD do it)
• Keep every fuel receipt, tagged by state and gallons
• Reconcile mileage and fuel monthly, not at the deadline
• File and pay by the quarterly due date
• Retain all records for at least four years