- Each return is due on the last day of the month after the quarter ends: 30 April, 31 July, 31 October and 31 January. If that day is a Saturday, Sunday or legal holiday, the next business day is the due date.1
- File even if you didn't run. A return is required even when there were no operations that quarter.1
- If a return is late, your base jurisdiction may charge a penalty of $50 or 10% of the late tax, whichever is greater, and it charges interest on the late tax owed to each jurisdiction.1
- Keep your records for four years after the return was due or filed, whichever is later.2
The four dates for 2026
IFTA returns cover calendar quarters, and each is due on the last day of the month after the quarter closes. Two of the 2026 dates fall on a weekend, so they move to the next business day:1
| Quarter | Covers | Due |
|---|---|---|
| Q1 | January–March | 30 April 2026 |
| Q2 | April–June | 31 July 2026 |
| Q3 | July–September | 2 November 2026 |
| Q4 | October–December | 1 February 2027 |
These dates allow for weekends and US federal holidays. Your base jurisdiction's own holidays can move a date further, so check its calendar too. If you have permission to file once a year instead, that return is due 31 January.1
Penalty and interest
If you file late, don't file, or underpay, your base jurisdiction may charge a penalty of $50 or 10% of the late tax, whichever is greater. It can also apply other penalties its own laws allow.1
Interest is separate. Your base jurisdiction charges it on the late tax owed to each jurisdiction, for itself and for the others. For a fleet based in the US, the yearly rate is two percentage points above the IRS underpayment rate, set each January, and it builds up monthly at one twelfth of that rate.1
Why you file even when you didn't run
A return is required every quarter, even if the truck didn't move or used no taxable fuel. Not following the IFTA rules, missing returns included, is grounds for your license to be suspended or revoked. A revoked license means you can't run under IFTA until it is reinstated.1
How long to keep records
Keep the fuel and mileage records behind each return for four years after that return was due or filed, whichever is later. Keep them longer if a period is under audit.2
Common questions
What if the deadline is a Saturday?
It moves to the next business day. That's why the third quarter of 2026 is due 2 November, not 31 October.1
Can I file before the due date?
Yes, once the quarter has ended. The return covers the calendar quarter that just closed, so it can't be filed before the quarter is over.
I found a mistake after filing. What now?
Contact your base jurisdiction, the one you file your returns with, and ask how to correct it.
Sources
Rules differ by base jurisdiction. Check your own before you file.
- IFTA Articles of Agreement, August 2026, IFTA, Inc.. Read 22 October 2026. Supports: R930.100 (a return every quarter, even with no operations), R960.100 (due dates and weekends), R420 (license suspension and revocation), R1220 (penalties), R1230 (interest)
- IFTA Procedures Manual, August 2026, IFTA, Inc.. Read 22 October 2026. Supports: P510 (keeping records)
Drafted with AI help, then checked against the sources above by Saurav on 24 October 2026.
Guides are general information, not tax advice.