Fuel use tax/international fuel tax agreement (IFTA)
Renew your IFTA license online
Annual renewal begins on November 1. Renew your IFTA license and pay your decal fees online at One Stop Credentialing and Registration (OSCAR). It’s fast, easy, and secure.
If you are unable to renew online, you may renew your IFTA license using Form IFTA-21, New York State International Fuel Tax Agreement (IFTA) Application.
You must renew your license and pay your decal fees by December 31.
Before you apply for renewal, make sure you are in compliance with the highway use tax (HUT) and fuel use tax (FUT) requirements. You must:
- Satisfy any outstanding HUT or FUT/IFTA liabilities.
We cannot issue you a new IFTA license and decals if you owe back taxes; make sure that you have paid all amounts due under any of the taxes we administer.
- File all outstanding highway use tax returns (Forms MT-903 and MT-903-MN) and IFTA returns (Forms IFTA-100-MN and IFTA-101-MN).
HUT Web File is available for delinquent returns that were due April 30, 2012, or later. You must file a paper return for any missing returns due prior to that date.
For more information on renewing your license and making payments, see Renewing your IFTA license annually.
If you are a motor carrier, you report to a single base jurisdiction all the fuel use taxes owed to New York and other jurisdictions. IFTA applies to most states and Canadian provinces. New York State participates in IFTA to administer and collect its fuel use tax.
Vehicles requiring IFTA licenses and decals
Qualified motor vehicles operating in more than one IFTA jurisdiction must have an IFTA license and decals to operate on New York State public highways.
Qualified motor vehicle means a motor vehicle, other than a recreational vehicle, that is used, designed, or maintained for the transportation of persons or property and that meets any of the following criteria:
- The power unit has two axles and a gross vehicle weight (or registered gross weight) exceeding 26,000 pounds (11,797 kilograms).
- The power unit has three or more axles, regardless of weight.
- The power unit and trailing unit are used in combination, and the gross vehicle weight of the combination is more than 26,000 pounds (11,797 kilograms).
How to get an IFTA license and decals
Apply to your base jurisdiction for an IFTA license and decals for each qualified motor vehicle that you operate in more than one IFTA member jurisdiction.
New York State is your base jurisdiction for the IFTA licensing of your fleet if you meet all of these conditions:
- you register your qualified motor vehicles in New York State;
- you maintain the operational control and operational records for those qualified motor vehicles in New York State or can make those records available in New York State; and
- some of the qualified motor vehicles in your fleet actually travel within New York State.
If New York State is your base jurisdiction, follow the steps below to get your initial IFTA license and decals.
- File Form IFTA-21, New York State International Fuel Tax Agreement (IFTA) Application.
- After we approve your application, we will issue one IFTA license for your fleet of vehicles.
- There is no fee for the license, which is valid from January 1 through December 31.
- Buy a set of two decals for each qualified motor vehicle you operate under your IFTA license.
- There is an $8 fee for each set of two decals ordered.
- If you already have an IFTA license, you may buy IFTA decals online at OSCAR, or you may use Form IFTA-21 to order decals.
Who must have an IFTA license for leased qualified motor vehicles
See Publication 536, International Fuel Use Tax Agreement (IFTA) A Guide for New York State Carriers, to learn who must be licensed for leased vehicles.
Who can use a trip permit instead of an IFTA license
If your qualified motor vehicle travels only occasionally in more than one IFTA member jurisdiction, you can obtain a trip permit for each jurisdiction to fulfill your fuel use tax obligations.
If you obtain a trip permit, you do not need to:
- get an IFTA license and decals, or
- pay fuel use tax on the IFTA quarterly tax return.
You may not apply for more than ten trip permits during a single calendar year.
For more information, see Publication 536, International Fuel Use Tax Agreement (IFTA) A Guide for New York State Carriers.
If you have a current year IFTA license, you may renew your license and get decals online at OSCAR. You must submit Form IFTA-21-V, Voucher and Instructions for International Fuel Tax Agreement (IFTA) Licenses and Decals Renewed Electronically, with your payment by check, money order or ACH debit or credit card when you have a balance due and use the OSCAR system to renew your IFTA license and decals.
Your renewal license and decals are valid and may be displayed beginning in December of the preceding calendar year. Your current year license and decals remain valid and may be displayed through February of the next calendar year.
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.
Note: The application allowing you to print a previously filed IFTA return was decommissioned on January 31, 2017.
If you Web Filed after 9/13/2016, you received a filing confirmation email with a copy of the return attached. You should find this in your Online Services Message Center. (If you deleted the message with the attached filing receipt, you must submit Form DTF-505, Authorization for Release of Photocopies of Tax Returns and/or Tax Information.)
If you e-filed prior to 9/13/2016, submit Form DTF-505, Authorization for Release of Photocopies of Tax Returns and/or Tax Information.
If you paper filed, submit Form DTF-505, Authorization for Release of Photocopies of Tax Returns and/or Tax Information.
You must file the IFTA quarterly fuel use tax return for the following periods.
|Reporting quarter||Due date|
|January through March||April 30|
|April through June||July 31|
|July through September||October 31|
|October through December||January 31|