IFTA Due Dates

Who This Applies To

• Carriers tracking when quarterly IFTA returns and payments are due with their base jurisdiction.
• Operations teams building compliance calendars that account for weekend and holiday shifts in filing deadlines.
• Carriers who missed a due date and need to understand what a late return means for their account before contacting the base jurisdiction.
• New IFTA licensees who have never filed a quarterly return and aren't sure when the first one is owed.

What To Verify

• The actual accepted deadline with the base jurisdiction, not the standard calendar date. The common planning dates — January 31, April 30, July 31, October 31 — shift when they fall on weekends or holidays, and not all base jurisdictions use the same shift rules.
• Whether the base jurisdiction offers any extension for first-quarter filers, electronically filed returns, or specific account types.
• The penalty and interest structure that applies if a return is filed late or a balance is paid after the due date. This varies by base jurisdiction.
• The base jurisdiction's online portal login and filing process before the quarter closes — don't discover a locked account or a password reset requirement on the due date.

Step-by-Step Overview

1. Add all four quarterly due dates to a compliance calendar at the start of each year. Flag the week before each due date as the preparation window, not the due date itself.
2. Confirm each quarter's actual accepted deadline with the base jurisdiction in the week before filing. A one-minute check against the official portal or a call to the base jurisdiction is enough.
3. Have mileage summaries, fuel summaries, and the current rate matrix ready before opening the return. Last-minute record gathering on the due date is the most common cause of late filings.
4. If filing will be late: contact the base jurisdiction before the deadline if possible. Some jurisdictions have documented late-filer processes or first-time relief options, but they generally require contact before the deadline passes.
5. Keep dated filing confirmations for each quarter. These prove not just that a return was filed, but when it was filed — which matters if an audit later questions the filing date.

Common Mistakes

• Using a generic calendar date as the due date without confirming it with the base jurisdiction. January 31 falls on different days of the week each year; the accepted deadline for that quarter may be the last business day of January or a different date.
• Waiting until the due date to start the return. Most late filings happen because records weren't ready, not because the carrier forgot the date.
• Assuming the due date is the same in every state. Carriers who split operations between two potential base states sometimes get confused about which jurisdiction's calendar controls.
• Not filing a return for a quarter with zero activity. Most base jurisdictions require a zero-mile return even if the vehicle didn't operate during the quarter. A missing return looks the same as a late one in the account record.