Form IFTA-100, IFTA Quarterly Fuel Use Tax Return
New IFTA reporting requirements for electric or hydrogen-powered qualified motor vehicles traveling in Indiana
Beginning with the first quarter 2024 IFTA filing, due April 30, 2024, you cannot use IFTA Web File if you are reporting travel by electric or hydrogen-powered qualified motor vehicles in the state of Indiana, a jurisdiction that calculates fuel use tax based on taxable distance traveled.
Instead, you must file Form IFTA-100, IFTA Quarterly Fuel Use Tax Return and Form IFTA-101, IFTA Quarterly Fuel Use Tax Schedule, using paper. Contact us if you need help calculating your tax due using the taxable distance method on your IFTA return.
Visit International Fuel Tax Association, Inc. to review IFTA Inc’s EV Policy Memorandum.
Web File is free—no additional software needed!
If you’re a New York-based IFTA carrier, use IFTA Web File to e-file and pay your IFTA quarterly return.
Benefits include:
- automatic calculation of tax due
- scheduled payments (up to the due date)
- choice of payment method (directly from your bank account or with payment voucher Form IFTA 100-V)
- instant filing confirmation
E-file mandate
You must electronically file your return and pay online using IFTA Web File if you:
- prepare tax documents yourself, without the assistance of a tax professional;
- use a computer to prepare, document, or calculate the required filings or related schedules; and
- have broadband Internet access.
Amended returns: Use paper Form IFTA-100 to correct a previous return and indicate the quarter and year of the return you are correcting. Complete your amended return as if you are filing the return for the first time; include an explanation of the changes with your amended return.
Get started:
- Log in to (or create) your Business Online Services account. (View our demo to learn how.)
- Select the ≡ Services menu in the upper left-hand corner of your Account Summary homepage.
- Other taxes, then choose International fuel tax agreement web file from the expanded menu.
Be sure to use your IFTA identification number without the NY prefix when you create your account.
Note: You may use IFTA Web File to report any fuel type. You may report up to a maximum of five fuel types per return. You can Web File for the current year and for any reporting period within the last three years.
How to get a copy of a previously filed IFTA return
If you Web Filed, you received a filing confirmation email with a copy of the return attached. You can find this in your Online Services Messages Center.
If you paper filed or do not have an electronic copy of your return, submit Form DTF-505, Authorization for Release of Photocopies of Tax Returns and/or Tax Information.
Not ready to file electronically?
Continue to paper Form IFTA-100, IFTA Quarterly Fuel Use Tax Return.
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