IFTA - International Fuel
Tax Agreement
International Fuel Tax Agreement (IFTA) is introduced to simplify the fuel tax reporting by a motor carrier when traveling across various jurisdictions. This tax agreement is followed among states and Canadian provinces. For qualifying Washington license, you must have:
- A vehicle which is used for the transportation of persons or property (except recreational vehicles) and possess a pair of axles with a gross weight above 26,000 pounds
or 11,797 kg. - Hold three and more axles irrespective of weight.
- A vehicle used with a combination exceeding 26,000 pounds or 11,797 kilograms of registered gross vehicle weight.
IFTA License & Decals
To receive a license, you need to complete a permit application (WAIFTA) for International Fuel Tax Agreement License and submit it to the Washington State Department of Licensing. This license is valid only for one calendar year (i.e. from January 1st to December 31st). One must show the current year IFTA license and decals within two months ( as calculated from the first day of the calendar year). A photocopy of this license must be carried always in each qualified vehicle.
You can renew this license by:
- Submitting a completed decal application which the department will mail to you in the month of October of the current tax year,
- Filing all returns up to the annulment, and,
- Paying due for fuel taxes.
IFTA Fees
Washington IFTA decals cost $10 per set.
If purchased a decal for the following calendar year, you must not display until December 1 of the present year. Two decals will be issued, where one must be kept at the lower rear of the external portion of the cab's passenger side and the other must be kept on the opposite side of the vehicle.
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 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| WASHINGTON (WA) #11 | U.S. Can. |
0.4940 0.1614 |
0.4940 0.1614 |
0.4940 0.1614 |
0.4940 0.1614 |
0.4940 0.1614 |
0.4940 0.1614 |
0.4940 0.1614 |
0.4940 0.1614 |
0.4940 0.1614 |
|||||
Reference: https://www.iftach.org/taxmatrix4/
choose_tableqnew.php
IFTA Quarterly Tax Reporting Requirements
Through IFTA license, you can file only one tax return at your base jurisdiction. This license will report about the overall miles and fuels purchased among jurisdictions.
In quarterly tax reporting, licensees will report the fuel tax for every quarter of the year. Each fuel like gasoline, propane, diesel, hydrogen etc. will have different tax rates according to states. Once the fuel tax is calculated it will be distributed to
all member jurisdictions.
To file IFTA quarterly tax return for your all qualifying vehicle, you must have the following requirements
- Fuel receipts of tax-paid gallons purchased at
each jurisdiction - Total miles traveled in jurisdictions, along with
non-member jurisdictions - Total gallons consumed in each jurisdiction.
Using ExpressIFTA, you can keep track of your vehicle movements promptly. It has features like quick entries, GPS entries, bulk data upload, multiple reports, late returns etc. This online software tool will automatically calculate the miles and make simple and easy conversions instantly. Since we accept late returns, you can take extra time to complete your IFTA quarterly report for the selective quarter that you file.
To learn more click here.
IFTA Quarterly Return Due Dates
Washington quarterly IFTA return must be reported by
the due date
| 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 |
IFTA Penalties
If failed to file a return or remit any tax at the right time will owe you a penalty up to 10% of the net tax due to all member jurisdictions that you traveled through. Also, 50% penalty will be charged if you fail to pay the collected taxes and you will be required to pay an amount of $50 for every returned check. In the case of any underpayment of fuel use tax, an interest of .4167% per month is applicable for all member jurisdiction and this will increase until you pay the tax.
IFTA Quarterly Fuel Tax Report for No Operations
Even if you haven’t traveled anywhere during the quarter, you must file for IFTA quarterly tax. For filing this specific vehicle, you must choose “no operation” return.
For more information, see: https://www.dol.wa.gov/vehicleregistration/
iftareturn.html
