International Fuel Tax Agreement (IFTA) simplifies the fuel tax reporting for vehicles that travel from base jurisdiction to others. It holds the report of taxes that are paid by interstate motor carriers when traveling across various state borders. If an individual maintains a vehicle that is used, designed or maintained to transport property or passengers and has the following must register for IFTA.
For license, you will need to complete a permit application (OHIF-1) for International Fuel Tax Agreement License and submit it to the Ohio Department of Taxation. After that, you will receive one IFTA license and a set of decals for each qualified motor vehicle. You must keep a photograph of the license in the cab of each motor vehicle and the original given by the bureau must be kept at your business address. The license is valid for the calendar year (i.e. from January to December)
Ohio IFTA license and decals do not require a payment.
| State / Province | Gasoline | Special Diesel | Gasohol | Propane | LNG | CNG | Ethanol | Methanol | E-85 | M-85 | A55 | Biodiesel | Electricity | Hydrogen | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| OHIO (OH) | U.S. Can. |
0.3850 0.1258 |
0.4700 0.1536 |
0.3850 0.1258 |
0.4700 0.1536 |
0.4700 0.1536 |
0.3000 0.0981 |
0.3850 0.1258 |
0.3850 0.1258 |
0.3850 0.1258 |
0.3850 0.1258 |
0.4700 0.1536 |
0.4700 0.1536 |
||
Reference: https://www.iftach.org/taxmatrix4/choose_tableqnew.php
IFTA quarterly tax return must be filed electronically with the Ohio Department of Taxation. This return will help to calculate taxes and refund dues for each member jurisdiction that you travel through. Finally, if you got a net tax due you must submit it through a check to the State of Ohio; and if there is any refund, it will be returned to you by the State of Ohio.
Requirements to file the IFTA quarterly tax return are given below
Now, you can keep records of your odometer, GPS entries, IRP and IFTA reports through ExpressIFTA. Using this online fuel tax reporting software, you can keep track of all this information from anywhere.
We also support IFTA late returns, so that you can prepare IFTA quarterly report as per miles and gallons record for a selective quarter you need to file. To learn more click here
IFTA quarterly return must be filed before the last day of the month that follows immediately after the end of the quarter. The due date must be strictly followed or else a penalty
will be issued.
| 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 |
*If the due date comes on Saturday, Sunday, or a legal holiday, the next day is considered to be the due date for final filing.
A penalty of $50.00 or 10% of the net tax due to all member jurisdictions is paid when you fail to file a return or filing a late return or fail to remit any or all tax due. Also, a penalty up to 50% will be charged if you do not pay for collected taxes or not filing a tax return. Interest may be due on any taxes that are not paid in a timely manner.
A quarterly fuel tax return must be filed even if no fuel is used. In such cases, you must submit a “zero” report.
For more information, see: https://www.tax.ohio.gov/excise/international_fuel_tax_agreement_ifta.aspx
