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International fuel tax agreement (IFTA)
2014 IFTA sticker
IFTA is an agreement among all states (except Alaska and Hawaii) and Canadian provinces (except Northwestern Territories, Nunavut and Yukon) to simplify the reporting of fuel used by motor carriers operating in more than one jurisdiction. Persons who operate "qualified motor vehicles" are subject to IFTA licensing, reporting and record-keeping requirements unless the vehicle is exempt or a trip permit is obtained as described below.
Qualified motor vehicle - a motor vehicle used, designed, or maintained for transportation of persons or property and:
- Having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
- Having three or more axles regardless of weight; or
- Is used in combination, when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight. Qualified motor vehicle does not include recreational vehicles.
Recreational vehicle - vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual are exempt from IFTA. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor.
Upon application, the Division of Motor Vehicles will issue credentials that allow a Wisconsin-based IFTA licensee to travel in all IFTA member jurisdictions.
Wisconsin is your base jurisdiction for IFTA licensing and reporting if you:
- Have qualified motor vehicles based in Wisconsin for vehicle registration purposes
- Maintain operational control and operational records for qualified motor vehicles in Wisconsin or can make records available to Wisconsin
- Have one or more qualified motor vehicles that actually travel on Wisconsin highways; and
- Operate in at least one other IFTA jurisdiction
The IFTA license offers several benefits to the interstate/inter-jurisdictional motor carrier. These benefits include one license, one set of decals, one quarterly fuel tax report that reflects the net tax or refund due. These advantages result in cost and time savings for the carrier and the member jurisdictions.
You must keep adequate mileage records and retain fuel receipts and invoices to substantiate your mileage and fuel use reporting. Wisconsin adopted the record keeping requirements of the International Registration Plan (IRP) for registration and the International Fuel Tax Agreement (IFTA) for fuel tax. The following page describes the requirements. http://www.dot.wisconsin.gov/business/carriers/fuel-records.htm
- If you are a corporation or LLC, you must be on file with the Wisconsin Department of Financial Institutions and be registered in the EXACT name of the registrant. Contact them at http://www.wdfi.org/corporations/crispix or at (608) 261-9555. Status must be active and in good standing. Out of State Organizations Transacting Business in Wisconsin must be registered as a Foreign Corporation.
- You must have a currently updated US DOT number. Currently updated means it has been updated within 2 years of when the IRP will expire. The US DOT number must be issued in the complete and full legal name of the registrant. If a MC Authority is also obtained, the legal name must also be in the complete and full legal name and be ACTIVE. If you do not have a US DOT number, or would like to check the status of your US DOT number and/or MC, you can apply or view online at: http://www.safersys.org -- phone number 1-800-832-5660 or (608) 662-2010.
- If you are a For-hire carrier you must have valid Insurance and Authority on file before we will process your application.
- The IRS-issued FEIN number must be on file with the Federal Motor Carrier Administration and must be in the complete and full legal name before we will process your application.
The Wisconsin International Fuel Tax License Application form MV2667 can be used by parties that have an established WI IFTA account to:
- Change your name or FEIN number
- Apply for additional decals
- Order a duplicate license
- Change your address
- Reinstate your license
Complete the form and mail with appropriate fees (see instructions) to the address below.
Every licensee is obligated to submit a return. Tax returns are required even if no operations were conducted or no taxable fuel was used during the reporting period. Returns that are not filed or not paid in full are considered late and will be assessed penalty and interest. When filing a tax return, a licensee may apply the fuel overpayment generated in one jurisdiction to the taxes owed for another jurisdiction. You must maintain your records for 16 quarters to prove the tax return information is accurate.
MV2755 – Wisconsin International Fuel Tax Agreement (IFTA) for
diesel fuel only
MV2756 – Wisconsin International Fuel Tax Agreement (IFTA) for non-diesel fuel only
These forms are in MS Word format.
- 2nd quarter 2014 - Instructions and tax rates
- 2nd quarter 2014 - Diesel fuel only - due by July 31, 2014
- 2nd quarter 2014 - Non-diesel fuel only - due by July 31, 2014
- 1st quarter 2014 - Instructions and tax rates
- 1st quarter 2014 - Diesel fuel only - due by April 30, 2014
- 1st quarter 2014 - Non-diesel fuel only - due by April 30, 2014
- 4th quarter 2013 - Instructions and tax rates
- 4th quarter 2013 - Diesel fuel only - due by Jan. 31, 2014
- 4th quarter 2013 - Non-diesel fuel only - due by Jan. 31, 2014
- 3rd quarter 2013 - Instructions and tax rates
- 3rd quarter 2013 - Diesel fuel only - due by Oct. 31, 2013
- 3rd quarter 2013 - Non-diesel fuel only - due by Oct. 31, 2013
Annual renewal: MV2766 - Wisconsin International Fuel Tax Agreement License Renewal
Wisconsin has a fuel tax licensing reciprocity agreement with Iowa and Minnesota. This agreement replaces fuel tax licensing and reporting requirements for the following vehicles:
- All qualified motor vehicles owned or leased and operated by a resident of either state that operate no further than 30 miles from the Wisconsin/Iowa or the Wisconsin/Minnesota state border.
- All qualified motor vehicles owned or leased and operated by the state or any political subdivision of the state, while operated in official capacity and displaying tax exempt, municipal or state owned registration plates.
- All school buses owned and operated by a resident of either state while used in the transportation of pupils to and from school related and/or sponsored events.
In lieu of IFTA licensing, a 72-hour trip permit can be obtained. These can be purchased from a permitting service or self issued. See trip permits.
The WisCRS IRP and IFTA online application is here; sign up today. Many Wisconsin carriers have discovered the benefits –join them!
IFTA information may be obtained by contacting:
Wisconsin Department of Transportation
Motor Carrier Services
P.O. Box 7979
Madison WI 53707-7979
Telephone: (608) 264-9900 Email: email@example.com
Questions about the content of this page:
Motor Carrier Services, firstname.lastname@example.org
Last modified: June 30, 2014
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