Search Category: IFTA
IFTA Licensing: Canceling
Canceling a license
You can cancel your IFTA license if you no longer operate qualified motor vehicles in two or more IFTA jurisdictions, including Idaho. It’s a violation to display an IFTA cab card or decal when you no longer hold an IFTA license (Idaho Code, section 63-2455).
You can reapply for a new IFTA license at any time. Contact us for more information.
To cancel your license
- Complete the tax return for your last quarter of interstate activity. If you have activity during part of a quarter, you must file a return for that quarter.
- Mark the cancellation box on the return.
- Send it to the Tax Commission along with your original IFTA license and decals.
Or, cancel online at: tax.idaho.gov/gotoTAP.
Revocation of a license
We can revoke your IFTA license if you:
- Haven’t engaged in business as an Idaho IFTA carrier in the last 12 months,
- Don’t pay fuel taxes on time,
- Don’t pay in full,
- Don’t file an IFTA tax return, or
- Don’t follow the IFTA rules and recordkeeping requirements.
The Tax Commission will notify you by mail of our intent to revoke your license. You’ll have 30 days from the date of the letter to appeal. If your Idaho IFTA license is revoked, the Idaho Transportation Department can require you to buy temporary permits to travel in Idaho. Other jurisdictions may require you to get a temporary fuel tax trip permit for fuel taxes. Some jurisdictions may impose even stricter sanctions.
If your IFTA license is revoked and you want to operate your IFTA fleet in any jurisdiction without buying fuel tax trip permits, you must correct the problems that caused the revocation, and reapply for a new Idaho IFTA license to get valid credentials and decals. You may be required to get an IFTA license bond when you reinstate a revoked IFTA license or request a new IFTA license after an IFTA license has been revoked. For more information, contact the IFTA Collection Unit.
IFTA Licensing Requirements
Idaho’s fuels tax requirements
If you have one or more IFTA-qualified motor vehicles in Idaho and you operate in at least one other IFTA jurisdiction, you must either:
- Get an IFTA license in Idaho or in another qualifying base jurisdiction, or
- Buy temporary fuels tax permits when you travel.
If you’ve registered your IFTA-qualified motor vehicle(s) under the Idaho International Registration Plan (IRP), you must either:
- Get an Idaho IFTA license, or
- Buy a temporary fuels tax permit when traveling in any IFTA jurisdiction, including Idaho.
Some Idaho carriers with IFTA-qualified motor vehicles never leave Idaho or rarely travel outside Idaho. These carriers register under Idaho’s Full Fee registration program.
If you’re under Idaho’s Full Fee program and travel in another IFTA jurisdiction but don’t want to convert your vehicle’s registration to an IRP registration, you must do one of the following:
Option 1:
Get an Idaho IFTA license
AND
Register Full Fee in other IFTA jurisdictions, unless operating under a registration fee reciprocity agreement
OR
Buy temporary registration fee permits in other IFTA jurisdictions
Option 2:
Buy temporary fuels tax permits in other IFTA jurisdictions
AND
Register Full Fee in other IFTA jurisdictions, unless operating under a registration fee reciprocity agreement
OR
Buy temporary registration fee permits in other IFTA jurisdictions
If you’re an IFTA licensee, you must record and report to your base jurisdiction all distances traveled in IFTA jurisdictions and all fuel purchases for each IFTA-qualified vehicle. Your base jurisdiction will provide your IFTA license and decals.
If you’re based outside Idaho and not licensed through IFTA, you must have an Idaho temporary fuels tax permit for travel in Idaho. You can get information on temporary fuel tax and registration fee permits from the Idaho Transportation Department (ITD) or an Idaho Port of Entry.
Qualifying for an Idaho IFTA license
Only qualified vehicles can be part of an IFTA fleet, carry an IFTA license (cab card), and display IFTA decals. Only the distance or gallons of qualified vehicles can be reported on an IFTA fuel tax return. Vehicles that don’t qualify include: recreational vehicles, motor homes, pickup trucks with attached campers, and buses that are used exclusively for personal pleasure.
An Idaho-based interstate motor carrier qualifies for an Idaho IFTA license if it travels in Idaho and at least one other IFTA jurisdiction and operates IFTA-qualified motor vehicles.
All IFTA fleet vehicles must have a photocopy of the current IFTA license (cab card) in the vehicle and current IFTA decals on the lower rear sides of the vehicle’s cab. IFTA licensees will receive a cab card and decals when they first apply with their base jurisdiction and then annually when they renew their license.
IFTA Licensing Renew
Form 3105
Renew your Idaho IFTA license and order decals in one of these ways:
- Complete the renewal and pay online at tax.idaho.gov/gotoTAP
- Mail Form 3105* with your payment
- Fax or email Form 3105* and pay over the phone through the IFTA Help Desk
*NOTE: Form 3105 is not on our website. We’ll mail you a form in the fall when the renewal period opens.
IFTA Tips for Renewal and Return Filing
You must renew your IFTA license and buy new decals annually. Current license holders can submit their renewal online or use the renewal form mailed to them.
If you haven’t filed all your IFTA returns or paid all your tax due (including any penalty or interest), you won’t be able to renew.
IFTA licenses expire on December 31. You can order more decals at any time during the year.
Fees
The processing fee for renewing or ordering additional decals is $5 plus 60 cents per decal set.
IFTA grace period (R655)
After you’ve renewed your IFTA license, you have two months to distribute copies of your IFTA licenses and decals to your IFTA fleet vehicles. You must display your old decals and licenses during this grace period.
Early display of IFTA credentials (R630)
You don’t have to wait until after December 31 each year to put your renewal decals on your IFTA fleet vehicles. If you renew your IFTA license and receive your license and decal sets for the next year, you can put them on your IFTA fleet vehicles as early as November.
IFTA Licensing Request more decals
Complete Form 3104, Idaho IFTA Request for Additional Decals. Contact the IFTA Help Desk to request a Form 3104 at:
iftahelpdesk@tax.idaho.gov
Call: (208) 334-7806 Boise — or toll-free: (800) 972-7660, ext. 7806.
- Fax or email it to the IFTA Help Desk. Call the IFTA Help Desk to make a payment; or
- Mail in the form and payment.
- Go online to order more decals and pay your fees: tax.idaho.gov/gotoTAP
If you don’t already have a license and decals, you must apply for them or operate your IFTA-qualified motor vehicle(s) under a temporary fuels tax trip permit. The IFTA license authorizes the operator of a qualified motor vehicle to travel in more than one jurisdiction.
After we process your application, we’ll mail your IFTA license and decals to you. Make a photocopy of the IFTA license (cab card) and keep it in the cab of each vehicle. Keep the original in a safe place so you can make copies if you add vehicles to your fleet. Place decals on each side of the lower rear exterior of each vehicle’s cab. You can order extra decals to use if one is destroyed or you add a vehicle to your IFTA fleet. If you need to add a vehicle to your IFTA fleet immediately and can’t wait for new decals, you can buy a 30-day IFTA Temporary Decal. Contact the IFTA Help desk.
Apply for an Idaho IFTA License
Application (Form IMC-2)
Form IMC-2, Idaho Motor Carrier Application – IFTA
Apply for your Idaho IFTA license in one of these ways:
- Complete the application and pay online at tax.idaho.gov/gotoTAP
- Mail Form IMC-2 with your payment
- Fax or email Form IMC-2 and pay over the phone through the IFTA Help Desk
The application is available online, at any Idaho Port of Entry, at the Idaho Transportation Department (ITD) Commercial Vehicle Services, or at Idaho State Tax Commission offices.
Your IFTA license and decals are valid from January through December of each year.
Fees
The processing fee for an Idaho IFTA license is $10.
IFTA decals are 60 cents for a set of two. Two decals are required for each vehicle.
What’s next
After we process your application, we’ll mail your IFTA license and decals to you. Make a photocopy of the IFTA license (cab card) and keep it in the cab of each vehicle. Keep the original in a safe place so you can make copies if you add vehicles to your fleet. Place decals on each side of the lower rear exterior of each vehicle’s cab.
You can order extra decals to use if one is destroyed or you add a vehicle to your IFTA fleet. Request more Idaho IFTA Decals.
Temporary decals
If you need to add a vehicle to your IFTA fleet immediately and can’t wait for new decals, you can buy a 30-day IFTA Temporary Decal. Contact the IFTA Help Desk.
Idaho IFTA Reporting: Special Scenarios
instructions on how to calculate miles per gallon on your IFTA returns during the fuel tax holidays for Maryland, Georgia, and Connecticut.
Licensees might have unusual situations that affect how they file their report. See below for how to handle some of these situations.
Correcting mistakes on a filed IFTA report
You can file an amended IFTA report to correct mistakes you find after you file the report. You can amend any previous report within three years of filing it.
To amend your report:
- Make a copy of the original Form 3150. Contact the IFTA Help Desk if you need a copy of your original report or a blank copy.
- Check the “Amended Report” box and enter the figures as you should have entered them on the original report. Don’t just enter the difference between the incorrect figures you first reported and the correct figures.
- On Line 17, enter the amount you paid with your original report as a credit (in brackets) and any refund you received as a positive amount (no brackets).
Leased IFTA-qualified vehicles and reporting responsibility
Is the lessor or lessee responsible for reporting the tax?
- For a short-term lease (29 days or fewer), lessors report the vehicle’s distance and fuel consumption on their IFTA report.
- For a long-term lease (30 days or more), the lessor and lessee must decide which one of them will include the vehicle’s distance and fuel consumption on the IFTA report. The lease agreement must state who’s responsible for reporting. You must keep a copy of the lease agreement in the leased vehicle.
Must report even if no activity or travel
You must file your report even if you didn’t travel in Idaho or in any other IFTA jurisdiction, or if you didn’t have taxable fuel, during that reporting period.
- Filing electronically? Simply submit the return without any numbers.
- Filing a paper report? Write “No Activity” at the top of the report and file it.
Split rates
Note the rate chart for any rate changes involving split rates.
Split rates happen when a jurisdiction changes its fuels-tax rate during a calendar quarter. (This shouldn’t be confused with a surcharge.) Use two rows on that quarter’s report to account for the split tax rate.
- On the first row, enter the miles you traveled in that jurisdiction when the old rate was effective, even if it was “0” miles. This fuel earns credit at the old rate.
- On the second row, report the miles you traveled when the new rate was effective, even if it was “0” miles. This fuel earns credit at the new rate.
If you didn’t travel in the jurisdiction for the time one of the rates was in effect, enter zero miles and gallons. You must still complete the split rate row.
Surcharges
Sometimes a jurisdiction where you travel adds a surcharge. Report the surcharge on your IFTA report (Form 3150). Enter a second line for that jurisdiction’s surcharge directly below the line where you reported its fuels use tax.
- Enter the surcharge rate in the Tax Rate column.
- Enter the same Total Miles, Total Taxable Miles, and Taxable Gallons you entered on the previous line.
- Enter “0” in the column for Tax-Paid Gallons. (You can’t claim any “surcharge” tax-paid gallons because the surcharge isn’t included in the amount you paid for the fuel.)
- Enter the same number for the Net Taxable Gallons that you entered for the Taxable Gallons.
- Multiply the Net Taxable Gallons by the surcharge rate (Tax Rate column). Enter this amount in the Tax Due/Refund column.
Idaho IFTA Reporting: Step 6
instructions on how to calculate miles per gallon on your IFTA returns during the fuel tax holidays for Maryland, Georgia, and Connecticut.
In columns 11 through 14, calculate the tax due or credit for each jurisdiction.
Column 11: Net taxable gallons
Subtract the tax-paid gallons in column 10 from the taxable gallons in column 9. Enter the result in column 11.
Column 12: Tax due/refund
Multiply the amount in column 11 by the tax rate in in column 6. Round to two decimal places. Enter the total in column 12.
Column 13: Interest due
If reporting late, multiply the interest rate by the tax due. Enter the amount in column 13.
The IFTA interest rates are:
- 01/01/2025 – 12/31/2025 — 0.007500 per month
- 01/01/2024 – 12/31/2024 — 0.008333 per month
- 01/01/2023 – 12/31/2023 — 0.006667 per month
- 01/01/2021 – 12/31/2022 — 0.004167 per month
- 01/01/2019 – 12/31/2020 — 0.005833 per month
Interest applies when you owe tax for a jurisdiction and pay late. Calculate interest only for the jurisdictions where you owe tax. For purposes of calculating interest, a report is one month late, even if you submitted it only a day late. You can’t apply a credit from another jurisdiction to a jurisdiction where you owe tax if you’re reporting or paying late.
Note: You have 30 days from the end of the reporting period to file your report and pay any tax due. File as soon as you can! When you use your TAP account, you can file your report early in the month and schedule a payment on the due date from your checking or savings account.Column 14: Total due/refund
Add columns 12 and 13. Enter the total in column 14.
Idaho IFTA Reporting: Step 7
instructions on how to calculate miles per gallon on your IFTA returns during the fuel tax holidays for Maryland, Georgia, and Connecticut.
On lines 15 through 18, calculate the total tax due or credit.
Subtotal columns 12 through 14
Subtotal columns 12 through 14 from page 1 and enter the totals in the appropriate row. If using additional pages, subtotal columns 12 through 14 for each page 2 you have. Add the subtotals for all page 2s and enter the total on the appropriate row on page 1.
Line 15: Total due/refund all jurisdictions
Add the column 14 subtotals from page 1 and any page 2s you completed. Enter the total on line 15.
Line 16: Penalty
Penalty applies when the report is late. The penalty is 10% of the tax due or $50, whichever is greater. When you file late the $50 minimum penalty still applies, even if you don’t owe tax or are due a refund.
- Add the subtotals in column 12 (page 1 and any page 2s) and multiply by .10 (10%).
- Enter the result if it’s greater than $50. If the result is less than $50, enter $50.
Line 17: Previous credit
Normally, we refund all credits. Enter the amount of any credit that we haven’t refunded.
Line 18A or line 18B
Enter either the total due or the total refund.
Paying tax
See tax.idaho.gov/epay for more information about ways to pay fuels taxes including:
Idaho IFTA Reporting: Step 5
instructions on how to calculate miles per gallon on your IFTA returns during the fuel tax holidays for Maryland, Georgia, and Connecticut.
Column 10: Tax-paid gallons
Separate tax-paid receipts by fuel type and jurisdiction.
- In Step 1, you separated your fuel receipts by fuel type. Set aside receipts for any fuel where fuels tax wasn’t included in the price. The remaining fuel receipts have fuels tax included in the price. These are often called tax-paid fuel receipts.
- Separate the tax-paid fuel receipts by jurisdiction. Summarize the total gallons for each jurisdiction.
- Enter the total tax-paid gallons for each jurisdiction by fuel type. The fuel type must match the fuel type in column 5.
- Be sure the gallons you enter in column 10 have fuels tax included in the price.
- Oregon: One exception is Oregon. There isn’t an IFTA tax rate for diesel in Oregon. But, you still must enter the gallons of fuel you purchased in Oregon in column 10 of the row for the Oregon jurisdiction and Diesel fuel type.
See the IFTA Articles of Agreement, R1000, at www.iftach.org.
Idaho IFTA Reporting: Step 4
instructions on how to calculate miles per gallon on your IFTA returns during the fuel tax holidays for Maryland, Georgia, and Connecticut.
Column 9: Taxable gallons
- Divide the taxable miles in column 8 by the average fleet mpg for the fuel type in column 5.
- Find the average fleet MPG for this fuel type in Section 3, column C.
- If you have more than one fuel type, make sure you match the fuel type code for the MPG to the fuel type code in column 5 of this row.
- Round to the nearest whole gallon.