IFTA Quarterly Due Dates 2026: The Complete Filing Guide for All Four Deadlines

IFTA is simple in concept: you report the miles you drove in each state and the fuel you bought in each state, and the math settles who gets what tax. It's the paperwork that makes multi-state trucking possible without buying fuel permits at every border.

The dates are the same every year. Learn them once.

The quarterly calendar

If a due date lands on a weekend or holiday, the next business day is the due date. That matters right now: October 31, 2026 is a Saturday, so the Q3 2026 return is due Monday, November 2, 2026. The Q4 date moves too: January 31, 2027 is a Sunday, so that return is due Monday, February 1, 2027. Florida's IFTA page confirms the next business day rule, and it also warns that online filers who file on the extended date may see a late fee charged automatically and then refunded, so filing by October 31 online avoids the hassle entirely.

Takeaway: Put all four dates in your calendar with a one-week reminder. IFTA penalties are pure waste. Money you lose for no reason other than forgetting.

What goes in the return

Two numbers per jurisdiction, every quarter:

• Miles driven in each state (your ELD or GPS tracks this)
• Gallons purchased in each state (fuel receipts)

The return nets it out: if you bought more fuel tax than you owe based on miles, you get a credit. If you owe more than you paid at the pump, you pay the difference. That's the whole game, which is why fueling strategy matters. Buying cheap fuel in a low-tax state feels good at the pump but can mean a bigger quarterly bill.

Records that survive an audit

Your base jurisdiction can audit your IFTA returns, and "my ELD has it" isn't a record-keeping system. Keep records for four years from the filing date of the return:

• Quarterly mileage summaries by state (from ELD/GPS)
• Every fuel receipt, organized by quarter
• Trip records matching fuel stops to routes
• Filed returns and payment confirmations

Who you file with

You file with your base jurisdiction, the state where your IRP plates are registered. One return, one payment, and the IFTA clearinghouse distributes the money to the states where you actually drove. You don't file separately in every state. That's the entire point of the agreement, and it's what makes interstate trucking administratively possible for a one-truck operation. And you file every quarter, even a quarter with no operations at all. Florida states this plainly: a return is required even if no operations or fuel purchases occurred in any IFTA jurisdiction that quarter.

Late filing hurts

Miss a due date and the standard IFTA penalty applies: $50 or 10 percent of the tax due, whichever is greater, plus interest on any late tax. Nevada is the one exception. If Nevada is your base state, the penalty is $50 plus 10 percent of the tax due, both charges together, and Nevada adds an administrative late fee on top: $100 for a first late filing, $500 for a second, rising to $2,500 for repeat offenses. Let it slide repeatedly and you can lose the license, which means no legal interstate operation. For a one-page quarterly filing, that's an expensive way to learn a calendar.

File on time, keep the receipts, and IFTA becomes background noise instead of a crisis. If fuel-tax paperwork isn't your thing, it's also one of the most commonly outsourced filings in trucking. Just make sure whoever files it actually files it.

Sources

• Florida Department of Highway Safety and Motor Vehicles, IFTA Tax Returns (quarterly periods and due dates, next business day rule, return required even with no operations): https://www.flhsmv.gov/driver-licenses-id-cards/commercial-motor-vehicle-drivers/international-fuel-tax-agreement/tax-returns/
• Virginia DMV, IFTA Quarterly Tax Return Instructions (Form RDT 121-I) (due date rule, $50 or 10 percent penalty, four year record retention): https://dmv.hi.virginia.gov/sites/default/files/forms/rdt121i.pdf
• Nevada Department of Motor Vehicles, IFTA Tax Return, Form MC 366 (Nevada penalty of $50 plus 10 percent of the tax due, and the administrative late fee schedule): https://www.dmvnv.com/pdfforms/mc366.pdf
• New Mexico Taxation and Revenue Department, IFTA Quarterly Tax Return Instructions (report due even with no operations, four year record retention): https://realfile.tax.newmexico.gov/mvd11262_accessible.pdf