IFTA - International Fuel
Tax Agreement

IFTA is the International Fuel Tax Agreement is an agreement signed by 48 contiguous states of the United States and the 10 Canadian Provinces bordering the US to lessen the burden of the truckers in fuel reporting of their qualified vehicles operating in more than two
IFTA jurisdictions.

A motor vehicle is considered as a qualified vehicle under the following standards:

  • Traveled in at least two or more IFTA jurisdictions
  • Heavy vehicles with three or more axles or used in combination exceeding 26,000 pounds or
    11,797 kilograms.

Qualified Motor Vehicle will not include recreational vehicles unless used for business purposes.

IFTA Fuel Tax Report

Prepare your IFTA Quarterly Fuel Tax Report with ExpressIFTA fast, most secure, and error-free IFTA report with no manual tax calculations needed.

Start your IFTA Report

To Apply

Complete the Form IFTA-1, International Fuel Tax Agreement Massachusetts License Application. Each set of decals costs at $8 fee and you need a set per
qualified vehicle.

What credentials will I receive?

Carriers will receive an IFTA license and a set of decals, valid for a year. Each qualified motor vehicle requires a license photocopy to be kept safe in the vehicle.

Due Dates

Find the due dates below to file the quarterly tax return. If the filing deadline falls on a weekend or holiday, the due date will be the next business day.

Reporting Quarter Reporting Period Due Date
1st January - March April 30
2nd April - June July 31
3rd July - September October 31
4th October - December January 31

See more information at
www.mass.gov/dor/all-taxes/fuels/ifta/.

IFTA Rates For 3rd Quarter 2021

State / Province Gasoline Special Diesel Gasohol Propane LNG CNG Ethanol Methanol E-85 M-85 A55 Biodiesel Electricity Hydrogen
MASSACHUSETTS (MA) U.S.
Can.		 0.2400
0.0784		 0.2400
0.0784		 0.2400
0.0784		 0.2550
0.0834		 0.2550
0.0834		 0.2550
0.0834		 0.2400
0.0784		 0.2400
0.0784		 0.2400
0.0784		 0.2400
0.0784		 0.2400
0.0784		 0.2400
0.0784

IFTA Zero Report

You need to submit a "zero report" to file the quarterly fuel tax return if no fuel used throughout the tax year.

IFTA Penalties

A penalty of $50 or 10% of tax due, whichever is greater, and 0.4167% of interest per month will be charged for failing to file a tax return, filing a late tax return, and underpaying taxes due on all delinquent tax dues at
each jurisdiction.