Before IFTA, you had to fill out a separate report for each jurisdiction where you traveled and send the report to that jurisdiction. Now, you use one form (Form 3150) to report for all the jurisdictions where you travel, and you send it to Idaho. You just complete a row for each jurisdiction, instead of completing up to 58 separate reports.
General information
You must file your Form 3150 even if you don’t have travel or owe tax. Summarize your miles and gallons for the quarter by jurisdiction.
You must have a TAP account. You’ll receive your Form 3150 there.
- You’ll file using TAP and can pay there.
- You can make changes to your Idaho tax account, renew, or cancel your license in TAP.
- If you didn’t travel or owe tax, simply submit the return without any numbers.
Due dates
Make sure to file your return and pay on time to avoid penalty and interest.
Submit the rreturn in TAP by 11:59 p.m. (MT) on the due date. You can submit your report early and schedule the payment for the due date.
Most IFTA license holders must file a fuels tax report every calendar quarter. The reporting periods are:
| Quarter | Due date* |
|---|---|
| January – March | April 30 |
| April – June | July 31 |
| July – September | October 31 |
| October – December | January 31 |
* If the due date falls on a weekend or state holiday, the due date is extended to the next business day.
Changing your mailing address
Change your mailing address in TAP when you file your return.
Important reminders
Amended returns
You can’t use your TAP account to amend a Form 3150. Contact the IFTA Help Desk to get a paper copy.
Keep records
See recordkeeping for information on records you must keep.
Highway use fee
Some jurisdictions have a highway use fee in addition to the IFTA fuel use tax. Check with the jurisdictions where you travel to see if they have highway use fees. You must report the distance your vehicles traveled in these jurisdictions on both the IFTA return and the jurisdiction’s highway use fee report.
Surcharge
Indiana, Kentucky, and Virginia have a surcharge. On your IFTA return, you’ll report any distance for these jurisdictions twice, calculate the surcharge tax, and pay the amount due when you file. You can’t take a credit for tax-paid fuel purchases when calculating the surcharge.
A jurisdiction’s surcharge rate can change at any time.
- TAP calculates any surcharges for you.
- For more about tax and surcharges rates for all jurisdictions, see the IFTA website at iftach.org/taxmatrix4. Scroll down, click Tax Rate Matrix, and select the quarter you need.
Fuel tax holidays
Sometimes jurisdictions offer fuel tax holidays. TAP calculates for any holidays. See IFTA’s Fuel Tax Holidays page for more information.