Learn how to file IFTA tax returns with instructions and helpful resources.
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When do I need to file an IFTA tax return?
As an IFTA member, you must complete and file an IFTA tax return every 3 months, even if:
- You don't have any mileage to report (mark "No operation" on the tax return)
- You travel only in Washington
- There is no payment due
We'll mail you pre-printed quarterly IFTA tax returns which include barcoded information for active account holders. These mailings also include the current IFTA tax rate schedule.
Filing quarters and due dates
| Tax return quarter | Due dates for filing* |
|---|---|
| First quarter: January, February, March | April 30 |
| Second quarter: April, May, June | July 31 |
| Third quarter: July, August, September | October 31 |
| Fourth quarter: October, November, December | January 31 |
*Tax returns must be postmarked the next business day if the due date falls on a weekend or Washington State holiday.
How to file a return
There are 2 ways to file your IFTA tax return:
-
Online
File your return online through License Express for prorate and fuel tax
You can find instructions for filling out the tax return on our License Express for Prorate and Fuel Tax page, or by reviewing the IFTA membership packet.
-
Mail or fax
Complete the pre-printed IFTA tax return form for the correct period.
- Instructions for pre-printed IFTA tax return
-
Line 1:
- Fill in the blanks and check the quarter you are reporting
Line 2:
- Place an “X” in each box that applies. We will revoke your license if you do not file quarterly. If checking “No Operation” you must file a tax return even if you had no activity for that reporting period.
- If making changes to a previously filed return, mark “Amended return.” If canceling your IFTA license, place an “X” in “Cancel license” and enter the effective date.
Line 3:
- Under “Fuel Type” enter the abbreviation for the type of fuel used:
- Diesel = DI
- Gasoline = Gas
- Propane = LP
- Gasohol = GH
- Natural Gas = NG
- Enter miles and volumes in whole numbers. Example: 12.5 enter as 13.
- Enter total miles traveled in all jurisdictions for all IFTA qualified and decaled vehicles. After completing lines 4, 5, and 6 of the return, bring the total from line 7 column C to line 3 “Total Miles” section.
- Enter total volumes placed into all IFTA qualified and decaled vehicles. If there are no exceptions after completing lines 4, 5, and 6 of the return, bring total from line 7 column F to line 3 “Total Volumes” section.
- MPV: Calculate miles per volume (MPV) by dividing the total miles by the total volumes and using a two decimal point figure. Example: 5.0356 rounds to 5.04. Calculate MPV separately for each fuel type.
Line 4:
- Enter information in each column by jurisdiction traveled.
- IFTA jurisdiction abbreviation. Under WA, list any miles traveled in Washington. Additional jurisdictions can be added to the back page.
- Enter fuel type abbreviation; refer above to line 3.
- Enter total miles traveled in the IFTA jurisdiction.
- Enter taxable miles for the jurisdiction. If all operations were on-road, the figure for column C will be the same for column D.
- Divide column D by line 3 MPV. Enter taxable volumes.
- Enter tax-paid volumes purchased in each jurisdiction and placed in your IFTA qualified and decaled vehicle.
- Subtract column F from column E. If column F is more than column E, this is a credit. Enter this credit on the tax return with parenthesis ( ) around it. Example (5).
- Enter the tax rate for each jurisdiction you are reporting travel. Refer to the Tax Rate Schedule received with your return or located at www.iftach.org.
- Multiply column G by column H. If this is a credit, enter the amount with parenthesis around it. Example: ($15.00).
- Enter interest due for each IFTA jurisdiction on late returns only. For return periods prior to July 1, 2013, multiply the tax due amount from column I by .01 for each month you are late. Example: one month late, $10 owing multiplied by .01=$.10 (cents).
- For return periods on or after July 1, 2013, interest is set at an annual rate. Visit DOL’s website for the current rate or IFTA Inc. Detailed instructions and example of how to calculate interest can be viewed at www.dol.wa.gov/vehicleregistration.
- Add columns I and J and enter the amount.
- WA ST section: The Washington Sales Tax (WA ST) is for reporting sales use-tax owed for diesel fuel used off-road.
- To calculate the amount owed, use C–D and divide the amount by line 3 MPV. Then multiply this figure by the Sales Use Tax Rate on the Tax Rate Schedule mailed with your return or go to www.iftach.org. Enter this amount in column K.
- You may calculate and use an actual use tax amount from your records. If choosing this method, you must attach a Supplemental schedule with your IFTA tax return. Contact us to receive this form.
- Report individually for each jurisdiction if traveling in Oregon (OR), Yukon Territory (YT), Alaska (AK), Northern Territory (NT), or District of Columbia (DC). Complete columns A through G for each jurisdiction.
Line 5:
- Enter the subtotals from the columns on the bottom of page 2.
- Do not duplicate jurisdictional information from the front to the back.
Line 6:
- Total columns C, D, F, I, J, and K.
- Enter the total from column C to line 3 “Total Miles” and the total from column F to “Total Volumes”.
- The total in column F will vary if there were exceptions.
Line 7:
- Late returns owe a penalty of $50.00 or 10%, whichever is greater.
- Multiply the amount due listed on line 7 column I by .10 or include $50.00.
- Example: $13 x .10 =$1.30. Penalty is not due on zero or credit amounts.
Line 8:
- Add line 7 column K “Total Due” to penalty amount listed on line 8.
Line 9:
- If you owe money, list the amount here.
Line 10:
- If you have a refund, list the amount here.
Use one of the addresses below depending on whether you're including a payment with your return.
Tax returns with payments:
Department of Licensing
Prorate and Fuel Tax Services
PO Box 9048
Olympia, WA 98507-9048Tax returns without payments:
Department of Licensing
Prorate and Fuel Tax Services
PO Box 9228
Olympia, WA 98507-9228Fax number:
You can fax your returns to 360-570-7839.
You must submit your tax returns according to the dates in the chart below.
In response to increased questions and reporting errors in IFTA tax returns, we've created a public listing of known fuel station locations selling fuel without the Washington tax paid before delivery, also known as untaxed fuel. The PRFT Untaxed Fuel Station Notice is now available. This listing will assist you in properly reporting and calculating any fuel taxes owed or refundable when filing your quarterly tax returns.
- Prorate and Fuel Tax Services Untaxed Fuel Station Notice
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Date issued: August 29, 2025
Purpose:
This Prorate and Fuel Tax (PRFT) Services Notice lists fuel station locations currently selling fuel without the Washington State tax paid before delivery, also known as untaxed fuel.
This list is to assist International Fuel Tax Agreement (IFTA) licensees and the public in proper reporting and calculation of any fuel tax owed when filing quarterly IFTA tax returns or when requesting a fuel tax refund. It is based on the information available to the Department of Licensing as of the date of this notice.
Disclaimer:
This notice reflects the best information available to the Department as of the date it was issued. It is the responsibility of the taxpayer to have knowledge of and pay the proper fuel tax according to state law.
Station Name Address City Zip Ahtanum Fuel Stop 3202 Goodman Road Yakima 98903 Amanda Park Trading Post 6095 US Highway 101 Amanda Park 98526 Angel of the Winds Fuel Station 23920 35th Drive NE Arlington 98223 Cougar Den 620 Signal Peak Road White Swan 98952 Crescent Market 37500 SE North Bend Way Snoqualmie 98065 Deep Water 67 Wapato Lake Road Manson 98831 End of Trail 2 18101 Anderson Road SW Oakville 98568 End of Trail 3 20330 Old Highway 99 SW Centralia 98531 End of Trail 4 19615 Elderberry Street SW Rochester 98579 Fisherman's Cove 2570 Lummi View Drive Bellingham 98226 Gene’s Native Smoke Shop 5 Wards Road Oroville 98844 Glenwood Station Inc 105 E Main Street Glenwood 98619 Half Sun Travel 420 S Wanapum Drive Moses Lake 98837 HWY 97 Truck Plaza 61313 US-97 Toppenish 98948 Inchelium Quick Stop 3 3032 Bridge Creek Road Inchelium 99138 Kamilche Trading Post 61 West State Rte 108 Shelton 98584 Keller Store 11611 State Hwy 21 Keller 99140 KTP Express 3850 SE Old Olympic Hwy Shelton 98584 Lummi Bay Market 4839 Rural Avenue Bellingham 98226 Lummi Mini Mart 4884 Haxton Way Ferndale 98248 Nespelem Trading Post 3 Lakes Avenue Nespelem 99155 Noisy Waters 34291 Hwy 20 Kettle Falls 99141 Q Mart II 619 E Market Street Aberdeen 98520 Queets Trading Post 402 Jackson Heights Drive Forks 98331 River Rock Tobacco & Fuel 21125 Smokey Point Boulevard Arlington 98223 River Rock Tobacco & Fuel 23704 13th Avenue NE Arlington 98223 Road Warrior Travel Center 229 Lateral A Road Wapato 98951 Samcor Fuel & Tobacco 457 Almida Vista Place Anacortes 98221 Steamboat Trading Post 6610 Sexton Drive NW Olympia 98502 Taholah Mercantile 515 Quinault Street Taholah 98587 Topp Mart 907 W 1st Avenue Toppenish 98933 Topp Stop 321 S Elm Street Toppenish 98933 Tribal Trails Truck Stop 29078 US-97 Omak 98441 Tulalip Liquor Store & Smoke Shop 6326 33rd Avenue SE Tulalip 98271 Tulalip Market 2832 116th Street NE Tulalip 98271 Tulalip Market Marine Drive 3110 Marine Drive NE Tulalip 98271 Twin Totems 19390 US 101 Skokomish 98584 Western Gas 401 S Elm Street Toppenish 98948 Wheeler Kountry Korner 2421 W Wapato Road Wapato 98951 Wheeler Smoke n Gas 7453 Sunnyside Mabton Road Mabton 98935 White Swan Farm Supply 2910 Wesley Road White Swan 98952 White Swan Trading Post 180 Birch Avenue White Swan 98952 Wolf Den 61 W Wapato Road Wapato 98951 Yakamart 111 Fort Road Toppenish 98948
Cancellation, revocation, and reinstatement
Cancel your account
You may cancel your IFTA account at any time by:
- Logging in to your License Express for Prorate and Fuel Tax account
- Submitting a tax return marked "cancel license" with an effective date listed
- Providing a cancellation letter
Reinstate your account
You must pay your account in full. If we revoked your account, you'll receive a letter with details and requirements. When reinstating an account, use the "reinstatement" link on your License Express account or fill out a new IFTA License Application. You must pay all outstanding amounts and returns in full and pay a $100 reinstatement fee. You may need to complete a new IFTA Decal Application if you don't have a current license and decals.
Remove a service agent from your account
If a service agent manages your account and you want to remove their access, you must submit a written request by email, mail, or through License Express. If you're getting a new agent, you'll also need a new power of attorney (POA) for them. We'll make the change and your account on License Express will reflect this or we'll call you.
Interest charged on late returns
IFTA, Inc. sets the interest rate each year at 2% above the IRS underpayment rate. This rate accrues monthly at 1/12th the annual rate.
If you haven't paid your balance, Washington charges 1% interest on the full amount owed as of the first day of the following month. Washington interest is applied to the net balance due on the first day of the month following the due date of the filed return.
How to request copies of your return
Access your License Express for Prorate and Fuel Tax account to get copies of your IFTA tax returns. For certified copies, complete and submit the Washington State IFTA Information Release Request form. Once we process your request, you'll receive your return by the method you chose as well as through your License Express account.