International Fuel Tax Agreement (IFTA)
COVID-19 Updates for Michigan IFTA Tax
- IFTA Tax Return filing deadlines have not changed.
- Call center services: Available.
- Call center services are available from 8:00am to 4:45PM (Monday – Friday).
- Online services: Available.
- View the Treasury COVID-19 page for additional information.
The International Fuel Tax Agreement (IFTA) is an agreement among jurisdictions (United States and Canadian provinces) to simplify the reporting of the fuel use taxes by interstate carriers. IFTA streamlines paperwork and compliance burdens for reporting fuel tax liability for gasoline, diesel, propane, blended fuels (gasohol or ethanol), liquified natural gas, compressed natural gas, hydrogen, electricity, E-85, M-85 and A-55.
New MI IFTA Licensees
Existing MI IFTA Licensees
STOP! If you do not travel outside of Michigan and/or do not have vehicles exceeding 26,000lbs (GVW), you do NOT need IFTA.
- There is no fee for a Michigan IFTA license and decals but you are required to file quarterly returns on the IFTA IPC even if you didn’t operate.
- Cancellation of your Michigan IFTA license must be done within 15 days of the cancellation date.
- If you failed to renew your license by March 15th of the current year, you must complete a new application. The Department will review your application for reinstating your license.
The IFTA Processing Consortium (IPC) is a web-based application used by the State of Michigan to assist interstate motor carriers based in Michigan to license for IFTA, file/pay quarterly fuel use tax returns, order IFTA decals and temporary IFTA decal permits. If your account has been licensed for IFTA in the past calendar year or is currently licensed and you know your login credentials, use the link below to access your Michigan IFTA account.
Accounts that have lapsed one or more license years should use the link in the box to the left to complete a new MI IFTA Application. If you’re unsure the status of your Michigan IFTA account or just have questions relating to IFTA, contact the Michigan IFTA Unit by calling 517-636-4580.
Canada has passed a new fuel charge as part of the Greenhouse Gas Pollution Pricing Act. The fuel charge is expected to be implemented April 1, 2019 for users of fossil fuels in New Brunswick, Ontario, Manitoba and Saskatchewan and July 1, 2019 for users in Nunavut and Yukon. Motor carriers that operate in Canada are required to register with the Canadian Revenue Agency (CRA) or face a $2,000 fine. You can access more information in the CRA Fuel Charge Notice or by e-mailing the CRA directly at email@example.com.
IFTA, Inc. has announced the addition of hydrogen & electricity as fuel types to the IFTA tax rates matrices (located at www.iftach.org). Although it’s in the early stages and many jurisdictions don’t have a tax rate established for these fuel types, carriers who do utilize hydrogen or electricity in the power units(s) must report the purchases of these fuels on their IFTA returns using gallon equivalents.
In December of 2014, the Michigan IFTA Unit made it mandatory to e-file Michigan IFTA quarterly tax returns through the IFTA Processing Consortium (IPC). Starting with the 4th quarter 2014 IFTA return, carriers were required to access their online account for not just filing and securely paying the returns, but also for renewing the IFTA license for 2015, ordering decals, accessing previously filed returns and much more. Through this secure online account, carriers have access to manage their IFTA account 24 hours a day, 7 days a week.
IFTA fuel tax reports are due on the last day of the month following the close of the calendar quarter for which the report is due.
Filing Period Due Date First Quarter April 30th Second Quarter July 31st Third Quarter October 31st Fourth Quarter January 31st
Licensed IFTA carriers are required by the IFTA Agreement and Michigan Motor Carrier Statute to keep vehicle records for 4 years from the due date or the return or the date the return was filed, whichever is later. Although DOT/FMCSA only requires 6 months of record keeping, you must maintain your fuel and mileage records for IFTA and IRP purposes for a minimum of 4 years. Record retention information can also be found in the IFTA Procedures Manual, Section P500.