Kentucky IFTA Quarterly Fuel Tax | IFTA Reporting Software

IFTA - International Fuel Tax Agreement

IFTA, the International Fuel Tax Agreement signed between the 48 U.S States and the Canadian Provinces for their carriers who operate qualified vehicles in more than one member jurisdiction to report their fuel use tax with ease.

Should I register for IFTA in my state?

Carriers must register for an IFTA permit to operate their qualified motor vehicles in more than one jurisdiction out of their home jurisdiction. A motor vehicle is considered qualified under the following measures.

Traveled in at least two or more IFTA jurisdictions.
Heavy vehicles with three or more axles or used in combination exceeding 26,000 pounds or 11,797 kilograms.

Qualified Motor Vehicle will not include recreational vehicles unless used for business purposes.

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To Apply:

You have to complete the IFTA application online or mail to the address below:

Kentucky Transportation Cabinet

Division of Motor Carriers
PO Box 2007,
Frankfort, KY 40622.
502-564-1257

Overnight Deliveries

Kentucky Transportation Cabinet

Division of Motor Carriers
200 Mero Street,
Frankfort, KY 40602.

Must arrive prior 4pm to receive same day credentials.
You will need a decal set per qualified vehicle and no fee is charged.

What credentials will I receive?

You will receive a IFTA license and a set of decals, valid for a year. A license photocopy must be kept safe in each of the motor vehicles. The bureau issued original license should be held at your business address.

Quarterly Returns

IFTA Due Dates:

The due dates for the IFTA quarterly tax return are mentioned below. If the due date falls on a weekend or Federal/State holiday, the due date is the next business day. The late filing will result in penalties and/or interest rates.

Reporting Quarter	Reporting Period	Due Date
1^St	January - March	April 30
2^nd	April - June	July 31
3^rd	July - September	October 31
4^th	October - December	January 31

IFTA Rates For 3rd Quarter 2021

State / Province		Gasoline	Special Diesel	Gasohol	Propane	LNG	CNG	Ethanol	Methanol	E-85	M-85	A55	Biodiesel	Electricity	Hydrogen
KENTUCKY (KY)	U.S. Can.	0.2460 0.0851	0.2160 0.0747	0.2460 0.0851	0.2460 0.0851	0.2160 0.0747	0.2160 0.0747	0.2460 0.0851	0.2460 0.0851	0.2460 0.0851	0.2460 0.0851	0.2160 0.0747	0.2160 0.0747

Do I file a quarterly fuel tax report if I didn't run during the quarter?

Yes, you must submit a “Zero report” to report the quarterly fuel tax return if no fuel is used in a tax year.

What is the penalty and interest rate for late filing a quarterly fuel tax report?

A penalty of $50 or 10% of tax due, whichever is greater, and 0.4167% of interest per month on all delinquent tax dues at each jurisdiction will be charged for failing to file a tax return, filing a late tax return, and underpaying taxes due.