International Fuel Tax Agreement (IFTA)

In this section

Set up a new IFTA account

This guide is for new customers who have registered their License Express account but haven’t added an IFTA account to their License Express account.

You must set up a License Express account before you can add an IFTA account.

Gather the required information

To set up an account, you’ll need the following information:

Jurisdictions you plan to travel to
Whether you maintain bulk fuel storage, and the jurisdictions where you store fuel

If you’re appointing a service agent

If you’re setting up an account for yourself and appointing a service agent, you’ll also need:

The service agent’s Federal Employer Identification Number (FEIN) or Social Security number (SSN)—whichever they use when they pay their federal taxes.
Your service agent’s contact information. · A signed and notarized power of attorney assignment form, which allows the service agent to manage your account.

If you’re a service agent setting up an account for someone else

If you’re setting up an IFTA account so you can do business on a taxpayer’s behalf, you’ll need a signed and notarized power of attorney assignment form from them. This allows you to manage their account.

Set up an IFTA account for yourself

If you’re a service agent, you can jump to instructions for setting up an IFTA account as a service agent.

1. In the dropdown menu under “Select account type to start registration,” select “IFTA.” Choose the “Next” button.

2. Read the “New Account Registration” instructions, then choose the “Next” button.

3. Under “Open Date,” enter or select the date you want your account to open.

4. In the dropdown menu under “Other Jurisdiction,” select 1 jurisdiction other than Washington that you plan to travel to. You don’t have to add every jurisdiction you’ll travel to at this time. Choose the “Next” button.

5. Indicate whether you maintain bulk fuel storage:

If you maintain bulk fuel storage, choose the “Yes” option and then choose the jurisdiction(s) where you store fuel. Choose the “Next” button.
If you don’t maintain bulk fuel storage, choose the “No” option and choose the “Next” button.

6. Reenter your address information. License Express will auto-fill the address(es) you entered when setting up your account.

Indicate whether your physical, mailing, and location of records addresses specific to IFTA are all the same. In most cases, this will match the information you entered while setting up your License Express account:

If they’re the same, choose the “Yes” option and choose the “Next” button. Skip to step 7.
If they’re different, choose the “No” option.
If your mailing address differs from your physical address and License Express didn’t auto-fill the field, enter it under “Mailing Address.”
If the address where you store your records differs from your physical address and License Express didn’t auto-fill the field, enter it under “Location of Records Address.”
Choose the “Next” button.

7. Enter at least 1 contact for your business, government agency, or sole proprietorship. If you have a sole proprietorship, enter your own contact information:

Choose “Add a Record.”
In the dropdown menu under “Contact Type,” select who this contact is.
Enter their first and last name.
Optional: Add an email address for your contact.
Enter at least 1 phone number for each contact. In the dropdown menu under “Country,” select the country for the contact’s phone number. License Express will automatically select “USA.”
In the dropdown menu under “Phone Type,” select the contact’s phone number type.
Enter the contact’s area code.
Enter the contact’s phone number and extension (if applicable)
If you want to add another contact, choose “Add a Record” and repeat steps 7.2 through 7.8.
When you have entered all relevant contacts, choose the “Next” button.

8. Choose whether you want to appoint a service agent:

If you want to appoint a service agent, choose the “Yes” option and choose the “Next” button.
If you don’t want to appoint a service agent, choose the “No” option and choose the “Next” button. Skip to step 10.

9. Enter your service agent’s information:

In the dropdown menu under “Service Agent ID Type,” select the type of ID number this service agent has. It will be either their FEIN (or EIN) or their Social Security number (SSN). This will be the same number they use to file their federal income taxes.
Enter their FEIN or SSN.
Use the “Choose File” button to upload a signed and notarized Power of Attorney form. This allows your service agent to do business on your behalf.
In the “Effective From” box, enter or select the date from which the Power of Attorney form is effective.
Optional: Enter your service agent’s email address.
Optional: In the dropdown menu under “Country,” select the country for your service agent’s phone number. License Express will automatically select “USA.” Note: This is required if you choose to enter a phone number for your service agent.
Optional: Enter the service agent’s area code. Note: This is required if you choose to enter a phone number for your service agent.
Optional: Enter the service agent’s phone number. Note: This is required if you choose to enter a phone number for your service agent.
Optional: Enter the service agent’s extension.
Optional: Enter the physical address for your service agent. License Express will automatically validate it for you. You don’t have to use the “Unvalidated” button.
Choose the “Next” button.

10. Check your information one more time. If you notice something incorrect, you can use the “Previous” button to make edits. Don’t use the “Back” button in your browser.

When all your information is correct, choose the “Next” button.

11. Choose whether you want to set up another Prorate and Fuel Tax (PRFT) account, such as an IRP or dyed diesel account:

If you want to set up another account, choose the “Yes” button. You can find more guides on our [guide parent page link with title] page.
If you’re finished setting up PRFT accounts, choose the “No” button.

Set up an IFTA account as a service agent

1. In the dropdown menu under “Select account type to start registration,” select “IFTA.” Choose the “Next” button.

2. Read the “New Account Registration” instructions, then choose the “Next” button.

3. Under “Open Date,” enter or select the date you want the taxpayer’s account to open.

4. In the dropdown under “Other Jurisdiction,” select or start entering the name of a jurisdiction other than Washington that the taxpayer plans to travel to. Choose the “Next” button.

5. Indicate whether the taxpayer maintains bulk fuel storage:

If the taxpayer maintains bulk fuel storage, choose the “Yes” option and then select or start entering the name of the jurisdiction(s) where they store fuel. Choose the “Next” button.
If the taxpayer doesn’t maintain bulk fuel storage, choose the “No” option and choose the “Next” button.

6. Reenter your address information. License Express will auto-fill the address(es) you entered when setting up your account:

Indicate whether your physical, mailing, and location of records addresses specific to IFTA are all the same. In most cases, this will match the information you entered while you set up your License Express account.
If they’re the same, choose the “Yes” option and choose the “Next” button. Skip to step 7.
If they’re different, choose the “No” option.
If your mailing address differs from your physical address and License Express didn’t auto-fill the field, enter it under “Mailing Address.”
If the address where you store your records differs from your physical address and License Express didn’t auto-fill the field, enter it under “Location of Records Address.”
Choose the “Next” button

7. License Express will auto-fill the contact information you entered while setting up your account:

If you want to add another contact, choose “Add a Record” and follow steps 7.2 through 7.7.

If you don’t want to add another contact, choose the “Next” button and skip to step 8.
In the dropdown menu under “Contact Type,” select who this contact is.
Enter their first and last name.
Optional: Add an email address for your contact.
You must enter at least 1 phone number for each contact. In the dropdown menu under “Country,” select the country for the contact’s phone number. License Express will automatically select “USA.”
In the dropdown menu under “Phone Type,” select the contact’s phone number type. Enter their phone number and extension (if applicable).
When you have entered all relevant contacts, choose the “Next” button.

8. License Express will auto-fill your service agent information. Verify that it’s correct.

9. Use the “Choose File” button to upload the signed and notarized Power of Attorney form. This allows you to do business on the taxpayer’s behalf.

Choose the “open” button and then choose the “Next” button.

10. Check your information one more time. If you notice something incorrect, you can use the “Previous” button to make edits. Don’t use the “Back” button in your browser.

When all your information is correct, choose the “Next” button.

11. Choose whether you want to set up another Prorate and Fuel Tax (PRFT) account, such as an IRP or dyed diesel account:

If you want to set up another account, choose the “Yes” button. You can find more guides on our [guide parent page link with title] page.
If you’re finished setting up PRFT accounts, choose the “No” button.

After you set up your account

We’ll verify the information you provided. We may contact you with questions at any time while we work to verify your information. Watch your email inbox or your mailbox, depending on the method of communication you chose.

If we don’t approve your account, we’ll tell you why. You can try again once you have the correct information or documents.

File an IFTA return

Before you can file an International Fuel Tax Agreement (IFTA) return, you need to set up a License Express account and an IFTA account.

Gather the required materials

You’ll need the following:

Total volume you purchased for all fuel types, such as diesel, gasoline, ethanol, or biodiesel
Total miles you drove using each fuel type—for example, if you purchased 500 units of diesel, you would report your total diesel mileage
Receipts for all the fuel you purchased

We consider diesel and biodiesel to be different types of fuel. You must report them separately.

For each jurisdiction where you operated, you’ll need:

The fuel type(s) you used
The total miles you drove using each fuel type in that jurisdiction
The total taxable miles you drove using each fuel type in that jurisdiction
Total volume of each fuel type you purchased and paid tax on in that jurisdiction

For example, if you operated in Washington and Oregon using gasoline and diesel, you would need to report the following for both states and both types of fuel:

Total miles
Taxable miles
Total taxed volume

File your return

1. Log into your License Express account. You may need to complete multi-factor authentication (MFA).

2. On your account summary page, choose your IFTA account.

If you’re a service agent, you’ll see a list of accounts you have permissions for. First, choose the account you’re filing an IFTA return for. Then choose the IFTA account for that taxpayer to start filing.

3. In the IFTA account area, choose “View Returns.”

4. On the returns page, find the period you want to file a return for then choose “File Now.”

5. Read the information on the “Introduction” screen and choose the “Next” button.

6. Choose whether you had operations:

If you had operations during the period, choose “Yes.” License Express will automatically choose this. Go to step 7.
If you didn’t have operations during the period, choose “No.” Go to step 7.

7. Choose whether to cancel your license:

If you want to cancel your license, choose the “Yes” option. A new field will appear for you to enter or select the last date you operated or will operate. You must choose the last day of the last month in which you had operations or will operate. For example, if the last day you plan to operate is March 10, 2025, choose March 31, 2025.
If you don’t want to cancel your license, choose “No.” License Express will automatically choose this. Choose the “Next” button and go to step 8.

If you had operations, choose the “Next” button and go to step 8.

If you didn’t have operations, choose the “Next” button and skip to step 12.

IFTA returns with operations

8. Choose whether you’ll upload your IFTA return information or enter it manually.

Note: To import your return, you must use our IFTA carrier tax return Excel template. License Express will not accept files unless you format them correctly.

If you want to attach an Excel file with your IFTA return information, choose the “Yes” option. Use the “Choose file” button to open your files. Find the file you want to import and then choose the “OK” button. Choose the “Next” button.
If you don’t want to import your IFTA return information, choose “No.” Then choose the “Next” button.

Enter your total fuel purchases

9. Enter your total fuel purchases. Don’t separate this information by jurisdiction. Even if you chose to upload your return information, you must complete this screen:

In the first column, for each type of fuel you purchased, enter the number of miles you traveled using that fuel. If you didn’t travel using a certain type of fuel, leave the “0” in the box.
In the second column, enter the amount of volume you purchased for each type of fuel in the list. If you didn’t purchase a certain fuel type, leave the “0” in the field. For example, if you purchased 700 units of diesel, enter “700” in the box for diesel.
License Express will automatically calculate your average miles per unit of volume.
After you’ve entered all the fuel you purchased and the miles you traveled using each type of fuel, choose the “Next” button.

Enter fuel and mileage totals by jurisdiction

If you operate using surtax rates, see how to enter fuel and mileage totals by jurisdiction using surtax rates. Note: Based on your operations, you may need to enter information using both methods.

If you uploaded your return information, you can review this screen and skip to step 11.

10. For each jurisdiction where you had operations, you’ll enter fuel and mileage information.

Note: To avoid needing to scroll sideways, you may choose “Condense” at any time to fit each column to the screen.

The first column will be blank until you start entering information in other columns. At any time, you may choose the “X” to remove a column. License Express will ask you if you’re sure you want to.
In the second column, select the jurisdiction where you operated from the dropdown menu.
In the third column, select the fuel type you used in that jurisdiction from the dropdown menu.
In the fourth column, enter or select the date you began operating in that jurisdiction during the filing period. License Express won’t let you enter or select a date outside that period.
In the fifth column, enter or select the date you ended operations in that jurisdiction during the filing period. License Express won’t let you enter or select a date outside that period.
In the sixth column, don’t check the “Surtax” box.
In the seventh column, enter your total mileage for that fuel type in that jurisdiction.
In the eighth column, enter the total taxable miles you traveled in that jurisdiction using that fuel type during the filing period.
In the ninth column, License Express will automatically calculate the taxable volume of fuel you used.
In the tenth column, enter the number of units you paid tax on for that fuel type in that jurisdiction during the filing period.
In the eleventh column, License Express will automatically calculate your net taxable volume.
Repeat steps 10.2 through 10.11 for each type of fuel you used, in each jurisdiction where you had operations.

For example, if you operated in Oregon using both diesel and biodiesel, you would have 2 rows for Oregon: one for diesel and one for biodiesel.
If you need to enter fuel and jurisdiction information using surtax rates, go to step 11.
If you don’t need to enter any other fuel or jurisdiction information, skip to step 12.

Enter fuel and mileage totals by jurisdiction using surtax rates

11. For each jurisdiction where you had operations that have a fuel surtax, you’ll enter fuel and mileage information.

Note: To avoid needing to scroll sideways, you may choose “Condense” at any time to fit each column to the screen.

The first column will be blank until you start entering information in other columns. At any time, you may choose the “X” to remove a column. License Express will ask you if you’re sure you want to.
In the first column, select the jurisdiction where you operated from the dropdown menu. Do this a second time, so that you have 2 rows for the jurisdiction you just selected.
In the first row for this jurisdiction, check the “Surtax” box in the fifth column.
In the sixth column of the first row for the jurisdiction, enter the total miles you traveled in that jurisdiction during the filing period.
In the seventh column of the first row for the jurisdiction, enter the total taxable miles you traveled in that jurisdiction during the filing period. Don’t enter anything else in the row with the checked “Surtax” box.
In the second row for that jurisdiction, leave the “Surtax” box unchecked.
In the sixth column of the second row for the jurisdiction, enter the total miles you traveled in that jurisdiction during the filing period.
In the seventh column of the first row for the jurisdiction, enter the total taxable miles you traveled in that jurisdiction during the filing period.
In the ninth column of the second row for that jurisdiction, enter the total units of fuel you purchased and paid tax on in that jurisdiction during the filing period.
If you operated in the first jurisdiction you added using more than one fuel type, add a line for the next fuel type. Repeat steps 11.6 through 11.9 for each fuel type you used in that jurisdiction.
Repeat steps 11.1 through 11.10 until you have entered all the fuel types you used in all jurisdictions that use surtax rates.
When you have finished entering information for each fuel type and each jurisdiction, choose the “Next” button.

Jurisdiction totals

12. On this screen, you’ll review your jurisdiction totals, whether you filed using split rates or surtax rates. Make sure you review all the information you entered:

If everything is correct, choose the “Next” button.
If you need to make edits, use the “Previous” button to go back. Don’t use the back button in your browser.

Confirm and submit your return

In this section, you’ll confirm all the information you entered and submit your return.

13. Review your information one more time.

Note: If you reported no operations, all fields on this screen will have “0” in them.

If you’re canceling your license, you’ll see a subheading that says “Cancel license” with the date you chose in step 7.1.

If you need to make edits, use the “Previous” button to go back. Don’t use the back button in your browser.
If everything is correct and you owe a balance, choose the “Next” button and go to step 14.
If everything is correct and you don’t owe a balance, skip to step 15.

If you have a balance

If you have a balance, you’ll have the chance to pay it now. Read our guide on how to make a PRFT payment for instructions.

14. After entering your payment information, choose the “Submit” button.

If you don’t have a balance

15. If you don’t owe a balance, choose the “Submit” button.

After you submit your return

On the “Confirmation” screen, you'll see a confirmation number. Keep this number for your records.

You can either choose the “Continue” button to go back to your dashboard or the “Print” button to print your confirmation page.

We’ll review the information you submitted. We may contact you with questions at any time, so monitor your email inbox or your mailbox, depending on your preferred method of communication.

Amend (change) IFTA returns

This guide is for existing customers who have already submitted an IFTA return and want to amend (change) it.

Gather the required information

You can amend (change) a return that was due within the last 3 years. For example, if you were supposed to file a return in 2025, you can amend that return from 2025 to 2027.

To amend (change) an IFTA return in License Express, you’ll need:

Mileage details and fuel receipts for each jurisdiction
Confirmation code associated with the filed IFTA tax return you want to change or withdraw

If you’re a service agent acting on behalf of an IFTA customer, you can follow the same instructions as the taxpayer.

When to file or amend (change) your IFTA return

To file your return on time, submit it online or by mail or fax by 5:30 p.m. Pacific Standard Time (PST) on the due date for the current tax return quarter. The table below shows these due dates.

These due dates also apply to amendments (changes) you make to a return you have already filed. For example, if it’s August, you need to amend (change) your return by 5:30 p.m. on October 25 to avoid late fees and penalties.

Filing quarters and due dates (5:30 p.m.)

Tax return quarter	File by 5:30 p.m. on this due date
First quarter: January, February, March	April 25
Second quarter: April, May, June	July 25
Third quarter: July, August, September	October 25
Fourth quarter: October, November, December	January 25

If you submit your return after 5:30 p.m., it may not post to your account until the following day.

If one of these dates is a Sunday or holiday, your return will be due on the next business day.

After you finish your amending (changing) your return online, you don't need to mail it. In fact, doing so may make it take longer to process your return.

When to pay taxes

If you owe taxes after filing your IFTA return, you can learn how to pay online through this guide, or you may mail a check. The check should be made out to the Department of Licensing and mailed to:

Department of Licensing
Prorate and Fuel Tax Services
P.O. Box 9048
Olympia, WA 98507-9048

Like the IFTA return, taxes are due by 5:30 p.m. Pacific Standard Time (PST) on the due date for the current tax return quarter. The due dates are also the same as those for your tax returns. For details, see the table with filing quarters and due dates.

If you pay after 5:30 p.m., it may not post to your account until the following day. There is a penalty fee for late payments. The amount of this fee depends on when you file your return.

Late payments

If you don't pay by	You'll owe
Due date	10% penalty
First day of the next month	10% penalty and 1% interest per month

We must also charge you a penalty and interest on the added taxes under Washington state law (RCW 82.38) if you:

Make an amendment (change) to your return that increases the taxes you owe, and
Pay your taxes late

However, if you pay on time, you’ll only owe the added taxes.

Amend (change) an IFTA return

Follow the steps below to amend (change) a IFTA return for your government agency or nonprofit organization.

At any time, you may choose the “Save Draft” button to save your progress and continue later.

1. On the "Summary” page, find the “Account” heading. Then choose “View Returns.”

2. You will find a list of returns on the next page. Choose “View or Amend” on the correct return.

3. Choose “Amend”:

Optional: Under “IFTA Return,” you can review the instructions for filing your IFTA return.

4. Above “Total Due,” you can see the taxes you owe. Choose the “Next” button.

5. You’ll now see many of the same screens you review when filing your IFTA return. You'll need to go through the following screens, even if you don’t need to make changes to all of them:

Operations
Import Return
Return Totals
Jurisdictions
Jurisdiction Totals
Return Summary

If a screen doesn’t need updates, choose the “Next” button to continue.

If a screen needs updates, enter the correct information and then choose the “Next” button.

6. Review the information about your return. Then choose the “Submit” button.

7. On the “Confirmation” screen, you'll see a confirmation number. Keep this number for your records. You’ll need it to access this return.

When we finish processing your return, we’ll post the return to your account.

8. You can either choose the “Continue” button to go back to your dashboard or the “Print” button to print your confirmation page.

9. If you owe taxes after amending (changing) your return, you can read about how to make a payment.

If we owe you a refund, you’ll be able to choose whether you want to receive it by mail or electronically.

After you amend (change) your IFTA return

If we need changes, we’ll tell you why. You can try again once you have the correct information or documents.

We may review and correct your return. This includes making changes to the “Total Due” amount. If we make any changes, we'll notify you by phone, email, or mail. You can view changes to your tax return in License Express.

If your return is overdue and you pay before we process the return, check License Express after we process it to make sure your payment went through.

Print your IFTA return

Before you print your IFTA return, you’ll need to set up a License Express account and an IFTA account.

Gather the required information

To print an IFTA return in License Express, you’ll need to know the filing period for that return.

Print your IFTA return

Follow the steps below to print an IFTA return for a specific filing period.

1. On the “Summary” page, choose “View Returns.”

2. In the “Period” column, find the filing period for the return you want to print. Once you find it, choose “View or Amend Return.”

3. To print your IFTA return, choose “Print.” Then follow your browser’s instructions for printing.

Request IFTA licenses and decals

To request International Fuel Tax Agreement (IFTA) decals online, you’ll need to set up a License Express account and an IFTA account.

Gather the required information

If you’re paying for your decals online, you’ll need one of the following:

Your bank account number and routing number
A credit card

Request IFTA decals

Follow the steps below to request IFTA decals for your vehicles.

1. On the “Summary” page of your License Express dashboard, choose “Request or Renew IFTA Decals.”

2. Choose the “Start” button.

3. Indicate how many decal sets you’ll need for the year:

Enter the number of decal sets you want. Each set includes 2 decals. License Express will automatically calculate the price of each decal set.
Read the acknowledgment and check the box to agree.
Choose the “Next” button.

4. In the dropdown menu under “Decal Delivery Method,” select how you want to receive your decals and whether to pay now or later. You’ll have 3 options:

Get your decals by mail and pay now
Get your decals by mail and pay later
Pick up your decals and pay at your local Prorate and Fuel Tax office

For details on each option, see the following sections.

Get your decals by mail and pay now

5. In the dropdown menu under “Select how you would like to receive your IFTA decals,” select “In the mail.”

6. In the dropdown menu under “Would you like to pay for the decals now?” select “Yes.”

7. Choose the “Next” button.

8. Check your information one more time. If you notice something incorrect, you can use the “Previous” button to make edits. Don’t use the “Back” button in your browser. When your information is accurate, choose the “Next” button.

9. Choose the “Continue to Payment” button. Next, you'll decide whether to pay with a bank account or a credit card.

Pay with a bank account

10. Choose the “Bank Account” option.

11. Enter your bank account information:

Enter your bank’s routing number.
Enter your bank account number.
Indicate your bank account type by choosing either the “Checking” or “Savings” option. You can also choose to save this information for future transactions, but that is optional.
Choose the “Review” button.

12. Read the Attestation and enter your name to agree. Then choose the “Pay” button.

13. The page will show a confirmation number and the amount you paid for decals. Keep these for your records. We may ask for them if you ever need to contact us for help.

Choose the “OK” button to go back to your dashboard.

Pay with a credit card

14. Choose the “Credit Card” option.

15. Confirm the amount you are paying for decals. Then choose the “Review” button.

16. Read the Attestation and enter your name to agree. Then choose the “Pay” button.

17. To complete your credit card payment, you can read about how to make a payment.

18. The page will show a confirmation number and the amount you paid for decals. Keep these for your records. We may ask for them if you ever need to contact us for help.

Choose the “OK” button to go back to your dashboard.

Get your decals by mail and pay later

19. In the dropdown menu under “Select how you would like to receive your IFTA decals,” select “In the mail.”

20. In the dropdown menu under “Would you like to pay for the decals now?” select “No.”

21. Choose the “Next” button.

22. Check your information one more time. If you notice something incorrect, you can use the “Previous” button to make edits. Don’t use the “Back” button in your browser. When all your information is accurate, choose the “Next” button.

23. Choose the “Review” button.

24. Read the Attestation and enter your name to agree. Then choose the “Submit” button.

25. The page will show a confirmation number and the amount you owe for decals. Keep these for your records. We may ask for them if you ever need to contact us for help.

Note: You’ll need to pay for your decals before we can mail them.

Choose the “OK” button to go back to your dashboard.

Pick up your decals and pay at a DOL office

26. In the dropdown menu under “Select how you would like to receive your IFTA decals,” select “Pick up & Pay in office.”

27. Check your information one more time. If you notice something incorrect, you can use the “Previous” button to make edits. Don’t use the “Back” button in your browser.

When all your information is correct, choose the “Next” button.

28. Choose the “Review” button.