INTERNATIONAL FUEL TAX AGREEMENT
IFTA is an agreement among the United States (except Alaska and Hawaii) and Canadian provinces (except Northwestern Territories, Nunavut and Yukon) to simplify the reporting of fuel used by motor carriers operating in more than one jurisdiction.
MoDOT Motor Carrier Services announces a one month grace period for those who file International Fuel Tax Agreement returns for the first quarter of 2022. Late fees will be waived for those who file after April 30 but before June 1, 2022.
Missouri CANNOT waive interest charged by any other IFTA jurisdiction. After April 30, other states and provinces can assess interest on funds due.
The one month late fee waiver ends at 11:59 p.m. on Tuesday, May 31, 2022. Any 1Q IFTA returns filed on June 1, 2022 or later will be assessed a late fee of $50 or 10% of the tax liability (whichever is greater).
When do I need an International Fuel Tax license and decal?
You are required to have an IFTA license if you operate in two or more jurisdictions and the power unit:
- Has two axles and a gross vehicle weight or registered gross vehicle weight of 26,001 lbs. or heavier;
- Has three or more axles regardless of weight; or
- Is used in combination and the said combination is 26,001 lbs or heavier.
What forms and supporting documents are required prior to applying for a Missouri IFTA license and decals?
You must have a Missouri-issued license plate and must complete the Missouri IFTA application. If your company is incorporated and/or operates under a fictitious name, it must be properly registered with Missouri Secretary of State’s Office at www.sos.mo.gov before you submit an IFTA application. Be certain that the name on the IFTA application matches the registered name exactly.
Who is exempt from IFTA?
Recreational vehicles are exempt from IFTA requirements. In order to qualify as a recreational vehicle, a motor home, pickup truck with an attached camper, or a bus must be used only for personal pleasure by an individual and cannot be used in connection with any business endeavor.
How can I apply for an IFTA license and decals?
Complete the Motor Carrier Application located at www.modot.org/mcs or call MoDOT Motor Carrier Services at 1-866-831-6277 and select Option 2 to receive a copy by mail.
How long are an IFTA license and decals valid? The IFTA license and decals are valid for a calendar year, January 1 to December 31.
How to know if an ELD complies with IFTA/IRP distance reporting
USER GUIDE - ONLINE IFTA FUNCTIONS USING MODOT CARRIER EXPRESS
- IFTA User Guide - Entire Document
- File an IFTA tax return
- Amend an IFTA tax return
- Upload an IFTA return - service agencies only
- Request additional IFTA decals
- IFTA 30-day temporary
- Continue a return/supplement continuance
- Inquire into a return, license or supplement
- Document submission
- Reprint a license, tax return or temp decal permit
- Enterprise User Guide - Entire Document - Navigating the system & trip permits
- Navigating the credentialing system
- 72-Hour trip and fuel permits - No MCE Account
- 72-Hour trip and fuel permits - MCE account holders
- Customer account inquiry
- Payment transactions
- System credits
QUARTERLY FUEL TAX FILING DEADLINES
|
|
REPORTING PERIOD | DUE DATE |
|---|---|---|
| 1st Qtr. | January - March | April 30 |
| 2nd Qtr. | April - June | July 31 |
| 3rd Qtr. | July - September | October 31 |
| 4th Qtr. | October - December | January 31 |