You must keep records that properly document all the information you provide on your fuel tax returns. Records must be kept for a period of four years from the due date of your tax return or the date of filing of the tax return, whichever is later. If you have any further questions, please see our Frequently Asked Questions. More information is available on the website of the International Fuel Tax Association (IFTA). It`s important to help your business succeed, it`s important to the California Department of Tax and Fee Administration (CDTFA). We recognize that understanding your role and responsibility as an entrepreneur in the freight shipping industry under the International Fuel Tax Agreement (IFTA) or the Interstate User Diesel Fuel Tax (Interstate User) program can be complicated, and we want to provide you with the information you need so you can focus on growing your business. Click on each topic below for more information. REV-1026 — Information on the Motor Vehicle Tax Convention and the International Fuel Tax If you have any questions about the specific record-keeping requirements of an IFTA jurisdiction, please contact the jurisdiction for more information. Canada has introduced a new fuel charge under the Pollution and Greenhouse Gases Pricing Act. The fuel charge should be paid on 1. Launched in April 2019 for fossil fuel users in New Brunswick, Ontario, Manitoba and Saskatchewan, and July 1, 2019 for users in Nunavut and Yukon. Trucking companies operating in Canada must register with the Canada Revenue Agency (CRA) or face a $2,000 fine. For more information, see the CRA`s Fuel Charge Notice or email the CRA directly to [email protected]
To file your quarterly IFTA fuel tax return, you must have the following information: The Getting Started section contains important resources related to registration, filing tax returns, accounting, required additional licenses, license renewals, and other important information you need. What forms and supporting documents are required before applying for a Missouri IFTA license and stickers? IFTA, Inc. announced the inclusion of hydrogen and electricity as fuel types in IFTA`s tax rates (in www.iftach.org). Although it is still in its infancy and many jurisdictions have not set tax rates on these types of fuels, carriers using hydrogen or electricity in generator sets must report purchases of these fuels in their IFTA returns using gallon equivalents. To file quarterly IFTA returns, you must file the IFTA tax return. Instructions are attached to the form or can be found separately here. Each section of this guide contains important information for your business. Since July 1, 2017, effective tax rates have changed and will increase each year over the next three years. Please see our Fuel Tax Dates and Rates page for more information. You can also download Publication 50, Guide to the International Fuel Tax Agreement, for more information on your obligations under IFTA. Licensed IFTA carriers are required by the IFTA Agreement and the Michigan Motor Carrier Act to keep vehicle records for 4 years from the due date or declaration or the date the return was filed, whichever is later. Although DOT/FMCSA only requires 6 months of registration, you must keep your fuel and mileage records for IFTA and IRP purposes for at least 4 years.
For more information about keeping records, see the ifTA Procedures Guide, Section P500. If, at any time, you need help with the topics included in this guide – or with topics we may not have included – feel free to contact us by phone or email. Contact information and hours of operation can be found in the Resources section. In order to be more cost-effective and efficient in the first quarter of 2020 (production period 201), the Office of the Auditor will no longer ship IFTA`s Form 56-101, International Fuel Tax Agreement (IFTA) Report (PDF) and Form 56-102, Supplement to the Fuel Tax Report (PDF). Printable forms remain available online. An IFTA permit allows any eligible vehicle to travel to all IFTA jurisdictions without having to purchase a fuel tax permit at ports of entry. It also standardizes reporting on fuel taxes. Simply file a set of tax forms in your base jurisdiction (Arizona) on a quarterly basis, rather than filing a return in each jurisdiction you travel to. All administrative costs for audits are reduced as fuel tax audits are performed by your base state on behalf of all member jurisdictions Submitting your IFTA report is fast, easy and convenient with Webfile. To submit and/or pay taxes or fees via Webfile, you will need a personal identification code (Webfile number). This number is printed in the lower right corner of the welcome letter that came with your IFTA license and stickers. Visit our File and Pay website for more information.
More information on online production can be found in Publication 50, California IFTA, Guide to the International Fuel Tax Agreement. The Resources section contains links to useful information and resources, including forms and publications, legal and regulatory information, and access to live help from our customer service representatives. Prior to the adoption of IFTA, road transport companies operating in multiple jurisdictions had to apply for a license and submit and transfer their fuel taxes in accordance with the laws of the respective jurisdiction. Meeting these different requirements has been a difficult and extremely time-consuming process for an intergovernmental carrier. IFTA`s goal is to establish and maintain the concept of a single fuel tax license for all your eligible motor vehicles that gives them the right to travel in all IFTA jurisdictions, so you only have to file a tax return quarterly with your base jurisdiction to report your fuel consumption and mileage for all IFTA member states and provinces. . The International Fuel Tax Agreement (IFTA) is a tax collection agreement between and between the 48 contiguous states and Canadian provinces bordering the United States to simplify the reporting and collection of fuel taxes used by commercial airlines operating in more than one jurisdiction. Persons who drive qualified motor vehicles are subject to IFTA approval. To help you better understand the tax and licensing obligations of an IFTA or intergovernmental user carrier, we have created this guide. STOP! If you are not traveling outside of Michigan and/or if you do not have vehicles over 26,000 lbs (GVW), you do NOT need IFTA.
California fuel travel permits can be purchased through online services. Qualified motor vehicles operating in more than one IFTA jurisdiction must have an IFTA license and stickers for use on public roads in New York State. If you are not yet enrolled in the Interstate User License or IFTA Credentials and need to travel outside of the state, you will need to purchase refueling permits to travel to IFTA jurisdictions and for your return to California. Your California fuel travel permit must be purchased and completed before returning to the state. . Under the Interstate User program, a tax return can be filed online or by mail using CDTFA-501-DI, Interstate User Diesel Fuel Tax Return, quarterly, even though: When you file your return online, you can file and pay the tax due in a single transaction. You can also visit our website to make a payment or inquire about our different payment options. When do I need an International Fuel Tax licence and stickers? Contact the CDTFA Motor Carrier Office if you have any questions about this program or if you need to register with the CDTFA: If the due date falls on a weekend or holiday, the due date will be extended to the next business day. Your renewal licence and stickers are valid and can be viewed from November of the previous calendar year. Your license and stickers for the current year remain valid and can be displayed until February of the following calendar year. If you are a trucking company, report to a single basic jurisdiction all fuel consumption taxes due in New York and other jurisdictions. IFTA applies to most Canadian states and provinces.
New York State participates in IFTA to administer and collect its fuel consumption tax. A penalty of ten per cent of the tax due is imposed for late filing of tax returns. To avoid a penalty for late filing, tax returns must be stamped no later than midnight of the specified day. If the last day of the month falls on a Saturday, Sunday or public holiday, the next working day is considered subject on time. You must have a License Plate issued by Missouri and complete the Missouri IFTA application. If your business was incorporated and/or operates under a fictitious name, it must be properly registered with the Missouri Secretary of State`s office in www.sos.mo.gov before filing an IFTA application. Make sure that the name in the IFTA application exactly matches the registered name… The fee for a Tennessee Fuel License is $30 per permit plus the transfer fee and is available from the following contractors: IFTA Fuel Tax Reports can be filed electronically using a web file or EDI software, or on paper using Form 56-101, International Fuel Tax Report (IFTA) Fuel Tax Report (PDF) and Form 56-102, Supplement to the IFTA Fuel Tax Report (PDF). A vehicle used or intended for the transportation of persons or goods is considered an eligible motor vehicle if: IFTA is an agreement between the United States (with the exception of Alaska and Hawaii) and the Canadian provinces (excluding the Northwest Territories, Nunavut and Yukon) to simplify the reporting of fuel used by road transportation companies operating in more than one jurisdiction. A sticker must be affixed to the outer part of the passenger side of the cabin. The second sticker must be placed in the same position on the driver`s side.