IFTA - International Fuel Tax Agreement
The 48 U.S. states and 10 Canada provinces together created an IFTA agreement for the truckers who operate out of their home jurisdiction to have an IFTA license. The IFTA license permits the truckers to operate in all states and to report and pay fuel taxes to one jurisdiction. The taxes paid are tracked and shared among the vehicle operated states.
Non - IFTA jurisdictions
IFTA license are not valid to travel in below six jurisdictions:
Canada:
Northwest Territories, Nunavut, Yukon Territory
United States:
Alaska, Hawaii, District of Columbia.
IFTA Registration
Your vehicle is qualified, if it is used for business purpose and having:
- Two axles with a gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
- Having three or more axles without weight considerations; or
- A vehicle with trailer combination weight exceeding 26,000 pounds.
A recreational vehicle used for personal pleasure is not considered as a qualified motor vehicle. vehicles used for business purpose are not recreational vehicles.
Applying for an IFTA license
Complete a permit application (OHIF-1) for International Fuel Tax Agreement License and submit it to the Delaware Department of Taxation. You will receive an IFTA license valid for the calendar year and a set of decals for each qualified motor vehicle.
IFTA Charges
Delaware state requires a set of decals per qualified vehicle and each set costs $5 fee.
IFTA Credentials
You will be given a single IFTA license (Cab card) for your vehicle fleet and a set of decals. This license is valid from 1st January to 31st December. Photocopy the original license and place a copy in each of your vehicles. Use the originals to make additional copies when adding vehicles to your fleet during the license year.
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 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DELAWARE (DE) | U.S. Can. |
0.2300 0.0752 |
0.2200 0.0719 |
0.2300 0.0752 |
0.2200 0.0719 |
0.2200 0.0719 |
0.2200 0.0719 |
0.2300 0.0752 |
0.2300 0.0752 |
0.2200 0.0719 |
0.2200 0.0719 |
0.2200 0.0719 |
0.2200 0.0719 |
||
Quarterly Returns
Due Dates:
File the quarterly tax return before the last day of the month immediately following the last day of the quarter.
| Tax Return Reporting Quarters | Due Date |
|---|---|
| January - March | April 30 |
| April - June | July 31 |
| July - September | October 31 |
| October - December | January 31 |
If any due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.
Get your IFTA Quarterly Fuel Tax Report fast, secure and error-free with ExpressIFTA.
START YOUR IFTA REPORTIf no fuel is used, submit a “zero” report to file quarterly fuel tax return.
Penalty for IFTA filing
If you fail to file a return, late file a return, or fail to remit all tax due, you must pay the penalty of $50.00 or 10% of the net tax due to all member jurisdictions. Interest of 0.4167% per month is computed on all delinquent tax dues. Even if you have a net refund, the interest still applies to each jurisdiction for each fuel underpayment using taxes for that jurisdiction and is calculated starting from the day after the due date for each month, or fraction a month, until paid.
File the IFTA returns online at http://www.dmv.de.gov/services/MotorCarrier or download and submit.
For more information see: www.deldot.gov/mfta/ifta.
