IFTA filing is quarterly: your return goes to your base jurisdiction by the last day of the month after each quarter closes, with one payment covering the fuel tax owed to every IFTA state and province you ran in. The current return, for Q4 2026 (October to December), is due Monday, February 1, 2027, because January 31 is a Sunday.
This checklist covers what to pull, check, and keep before you file: miles by truck and jurisdiction, fuel receipts, the quarter's tax rates, and, at year end, the license and decal renewal. The checks hold whether you build the report on paper, in a spreadsheet, or in IFTA reporting software.
IFTA due dates for Q4 2026 and all of 2027
Under the IFTA Articles of Agreement, when the last day of the month falls on a Saturday, Sunday, or legal holiday, the next business day is the due date.
| Quarter | Months | Due date |
|---|---|---|
| Q4 2026 | October to December 2026 | Monday, February 1, 2027 (January 31 is a Sunday) |
| Q1 2027 | January to March | Friday, April 30, 2027 |
| Q2 2027 | April to June | Monday, August 2, 2027 (July 31 is a Saturday; in Ontario, the August 2 Civic Holiday may move it to August 3) |
| Q3 2027 | July to September | Monday, November 1, 2027 (October 31 is a Sunday) |
| Q4 2027 | October to December | Monday, January 31, 2028 |
Go by the date printed on your return or shown in your base jurisdiction's online account. A return is due every quarter, even if a truck never left your base jurisdiction or bought no fuel. In Ontario, the Ministry of Finance takes returns through ONT-TAXS or by mail postmarked by the due date.
What to pull before you file
The IFTA Procedures Manual lists the records an auditor expects behind every return. Pull them for every qualified motor vehicle that ran in the quarter, meaning a truck with two axles and a gross or registered gross weight over 26,000 pounds (11,797 kg), any truck with three or more axles, or a combination over 26,000 pounds.
| Pull | What it has to show | Where it usually lives |
|---|---|---|
| Trip distance records | Trip dates, origin and destination, route, odometer or ECM readings at the start and end, total miles, miles in each jurisdiction, and the unit number | Trip records in dispatch, plus every mile not on a load: deadhead, bobtail, shop runs, and personal use |
| GPS distance data | A reading at least every 10 minutes with the engine on: date and time, latitude and longitude to four decimals, ECM odometer (or start and end odometer if there is none), and unit number, in a spreadsheet file such as XLS, XLSX, or CSV | Your telematics platform |
| Fuel receipts | Date, seller name and address, quantity, fuel type, price, unit number, and the purchaser's name | Itemized fuel card transaction listings and driver receipts |
| Bulk fuel records | Delivery receipts, a quarterly reconciliation for each tank, and every withdrawal by unit | The yard's tank log |
| The quarter's tax rates | The rate for each jurisdiction, from the IFTA tax rate matrix | Your return or the IFTA site |
| Unit list | Every qualified truck that ran under your license in the quarter, including trucks sold or added partway through | Your equipment list |
A PDF or screenshot is not a distance record, and an ELD's hours-of-service log alone records location too rarely, so ask your telematics provider for its IFTA or GPS export. A card statement with only a dollar total earns no credit; you need the itemized transaction.
Q4 2026 has three rate changes, according to IFTA's notices. Georgia suspended its fuel tax from September 29 to November 5, 2026: those Georgia miles go in total miles but not taxable miles, and tax-free Georgia fuel in total gallons but not tax-paid gallons. Ohio cut its rates from October 4, 2026 to January 2, 2027, so Ohio has split rates this quarter. Alberta's rate is nil for the quarter, with Alberta travel and fuel reported as usual. Check IFTA's important notices for anything newer before you file.
Kentucky, New Mexico, New York, and Oregon weight-distance taxes are separate returns, not IFTA.
Six checks before you file
- Miles per gallon by truck. Divide each truck's miles by its fuel (or kilometres by litres); a unit far off the fleet average usually means a missing receipt or missing miles. If an audit finds your records inadequate, the base jurisdiction must cut your reported fleet average to 4.00 miles per gallon (1.70 km per litre), or by 20 percent, and bill the difference.
- Fuel with no miles, miles with no fuel. Fuel bought where the truck shows no miles, or a long run with no fuel, is the line an auditor circles.
- One cut-off date. Miles and fuel close on the same date. If your records cut the quarter a day or two off the calendar, use the same cut-off for both, every quarter.
- Receipts that earn the credit. Only a receipt or itemized card listing with the details above earns tax-paid credit, and an altered or illegible one earns none unless you can prove it is valid.
- Every unit on the license. Trucks sold or added mid-quarter still count.
- Miles that never hit a load. Deadhead, bobtail, shop runs, and personal use are all distance. A report built from loaded miles alone comes up short against the GPS data.
IFTA reporting from your trips and telematics
IFTA reporting is on the Fleet Manager Enterprise plan: TransPlus builds the quarterly report, and you or your filing service file the return. 1:1 live technical support on every plan.
At year end: renew your IFTA license and decals
IFTA licenses and decals run on the calendar year, January 1 to December 31, so the 2027 renewal has to be filed before December 31, 2026, a month before the fourth-quarter return. Your base jurisdiction renews only if every return through the third quarter of 2026 is filed and paid, along with any penalties and interest. In Ontario, the Ministry of Finance takes renewals through ONT-TAXS or by mail, at $10 per set of decals.
The January and February grace period in the IFTA Articles of Agreement covers display only: time to put the new license and decals on the truck after you renew, not extra time to renew. Until they are on, a truck must display the current or prior year's license and decals, or carry a single-trip permit for the jurisdiction it is running in.
A base jurisdiction can refuse to renew a carrier reporting zero or base-jurisdiction-only miles three or more quarters in a row, and Ontario can cancel the license of a carrier that does not file or pay, which leaves the trucks on single-trip permits until the account is re-activated.
What a late return costs
Under the IFTA Articles of Agreement, the base jurisdiction can charge $50 or 10 percent of the delinquent tax, whichever is greater, for a late return, a missing return, or an underpayment. A late return with no tax owing still costs $50; on a quarter where you owe $3,000, the penalty is $300.
Interest is added for each jurisdiction, and any part of a month counts as a full month. A Canada-based fleet pays the one-year Government of Canada Treasury Bill rate plus 2 percent, rounded up to the next whole percent, as an annual rate charged monthly at one twelfth. A US-based fleet pays the IRS underpayment rate plus 2 percentage points, charged the same way.
Keep the Q4 records until at least 2031
The IFTA Procedures Manual requires you to keep the distance and fuel records behind each return for four years from the date it was due or filed, whichever is later, and longer if you sign a waiver or are under audit. For the Q4 2026 return, that runs to at least February 2031. Canadian carriers have a second clock: the Canada Revenue Agency generally requires business records to be kept six years from the end of the tax year they relate to, so for a calendar tax year, 2026 fuel receipts stay until at least the end of 2032.
Where TransPlus fits
In Fleet Manager, IFTA reporting comes with the Enterprise plan. It builds the quarterly report from the trips you dispatched, with positions from Samsara, Motive, ISAAC, or Geotab and fuel on the same record, so the quarter's miles and fuel totals become a review instead of a hunt. Check the miles that never touched a load, and keep the raw GPS export: the TransPlus report is the summary, not the distance record an auditor asks for. TransPlus produces the report; you or your filing service file the return.
IFTA filing questions
When is the IFTA Q4 2026 return due?
Monday, February 1, 2027. IFTA returns are due on the last day of the month after the quarter closes, and when that day falls on a weekend or legal holiday, the next business day is the due date. January 31, 2027 is a Sunday.
Do I file an IFTA return if my trucks never left my base jurisdiction?
Yes, if you hold an IFTA license. A return is due even with no operations or no taxable fuel, a late or missing one costs at least $50 even with no tax due, and three or more quarters in a row of zero or base-jurisdiction-only miles can cost you the renewal. A carrier with under 5,000 miles (8,000 km) outside its base jurisdiction in 12 consecutive months can ask to file once a year instead.
Can my trucks still run on 2026 IFTA decals in January?
Yes, through February, if you renewed on time. The 2027 renewal has to be filed with your base jurisdiction before December 31, 2026; the January and February grace period covers display only. Until the 2027 license and decals are on the truck, it must display the current or prior year's IFTA license and decals, or carry a single-trip permit for the jurisdiction it is running in.
Does ELD or GPS data count as an IFTA distance record?
It can, if the tracking system logs a reading at least every 10 minutes with the engine on, with location to four decimal places, the odometer reading, and the unit number, and exports it as a spreadsheet. A PDF does not count, and an ELD's hours-of-service log alone records location too rarely.
What is the penalty for filing IFTA late?
$50 or 10 percent of the delinquent tax, whichever is greater, plus interest for every month or part of a month the tax stays unpaid. Base jurisdictions can add penalties of their own, and Ontario can cancel the license of a carrier that does not file or pay.
How long do I keep IFTA records?
Four years from the date the return was due or filed, whichever is later, and longer under a waiver or an audit. Canadian carriers should also follow the Canada Revenue Agency's general six-year rule, which keeps 2026 fuel receipts until at least the end of 2032 for a calendar tax year.
Related reading: IFTA reporting software, trucking compliance: what a TMS actually handles for carriers, ELD requirements for trucking companies in the US and Canada, and interstate vs intrastate trucking: what changes for your paperwork.
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