Calculate your estimated International Fuel Tax Agreement (IFTA) fuel tax liability for the current quarter.
Alabama
Arkansas
Colorado
Connecticut
Delaware
Georgia
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
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Ohio
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Oregon
Pennsylvania
Rhode Island
South Carolina
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Tennessee
Texas
Utah
Vermont
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Washington
West Virginia
Wisconsin
Wyoming
Understanding IFTA and This Calculator
The International Fuel Tax Agreement (IFTA) is an agreement between most U.S. states and Canadian provinces to simplify the reporting of fuel taxes for motor carriers operating in multiple jurisdictions. Instead of filing individual tax returns with each jurisdiction, carriers file a single consolidated return with their base jurisdiction.
How IFTA Tax is Calculated
IFTA tax is typically calculated on a quarterly basis. The tax liability for a specific jurisdiction is determined by the amount of fuel consumed within that jurisdiction. The general formula is:
IFTA Tax = (Fuel Used in Jurisdiction – Fuel Purchased in Jurisdiction) * Tax Rate for Jurisdiction
This calculation aims to ensure that fuel taxes are paid only in the jurisdictions where the fuel is actually consumed. Carriers pay taxes on fuel purchased in their base jurisdiction but used in other jurisdictions, and they can claim credits for fuel purchased in other jurisdictions but used in that jurisdiction.
Key Terms Explained:
Fuel Purchased (Gallons): The total amount of fuel acquired by your fleet during the reporting period, regardless of where it was purchased.
Cost Per Gallon ($): The average price paid per gallon of fuel. This is often used for record-keeping and may influence tax credits in some specific scenarios or for audit purposes, but it is not directly used in the primary IFTA tax calculation itself.
Fuel Used in IFTA Jurisdictions (Gallons): The total amount of fuel consumed by your vehicles while operating within the boundaries of IFTA member jurisdictions during the reporting period.
Jurisdiction: The specific state or province within the IFTA network where your vehicles operated and consumed fuel. Each jurisdiction has its own fuel tax rate.
How This Calculator Works:
This calculator provides an *estimated* IFTA tax liability. It simplifies the process by focusing on the core components:
It takes the total fuel consumed within IFTA jurisdictions.
It requires you to input the fuel used *specifically* within the selected jurisdiction.
It uses a placeholder tax rate for the selected jurisdiction. Note: Actual IFTA tax rates vary by jurisdiction and change quarterly. You must consult the official tax rates for the current quarter from the relevant jurisdiction's Department of Revenue or equivalent agency to get an accurate tax liability.
The calculator estimates the tax based on the fuel used in a chosen jurisdiction. For a precise calculation, you need to:
Know the correct IFTA tax rate for the selected jurisdiction for the current quarter.
Determine the precise gallons used in *each* IFTA jurisdiction.
Subtract fuel purchased in that jurisdiction from fuel used in that jurisdiction (this calculator assumes fuel purchased within the jurisdiction is 0 for simplicity unless you track it separately).
Disclaimer: This calculator is for estimation and educational purposes only. It does not account for all nuances of IFTA regulations, fuel tax credits, or specific jurisdictional rules. Always refer to official IFTA guidelines and consult with a tax professional for accurate reporting.
// Placeholder function to get jurisdiction-specific tax rates.
// In a real-world application, this would likely involve an API call or a more comprehensive lookup table.
function getJurisdictionTaxRate(jurisdiction) {
// These are EXAMPLE tax rates and are NOT current.
// Always check official sources for the latest quarterly rates.
var rates = {
"AL": 0.166, "AR": 0.215, "CO": 0.200, "CT": 0.410, "DE": 0.230,
"GA": 0.200, "ID": 0.320, "IL": 0.215, "IN": 0.160, "IA": 0.200,
"KS": 0.240, "KY": 0.190, "LA": 0.170, "ME": 0.220, "MD": 0.240,
"MA": 0.240, "MI": 0.154, "MN": 0.280, "MS": 0.180, "MO": 0.170,
"MT": 0.2775, "NE": 0.260, "NV": 0.170, "NH": 0.220, "NJ": 0.240,
"NM": 0.210, "NY": 0.070, "NC": 0.300, "ND": 0.230, "OH": 0.240,
"OK": 0.180, "OR": 0.300, "PA": 0.140, "RI": 0.340, "SC": 0.260,
"SD": 0.300, "TN": 0.190, "TX": 0.200, "UT": 0.240, "VT": 0.250,
"VA": 0.166, "WA": 0.450, "WV": 0.245, "WI": 0.230, "WY": 0.240
};
return rates[jurisdiction] || 0.0; // Default to 0 if not found
}
function calculateIFTA() {
var fuelPurchasedGallons = parseFloat(document.getElementById("fuelPurchasedGallons").value);
var fuelCostPerGallon = parseFloat(document.getElementById("fuelCostPerGallon").value);
var fuelUsedGallons = parseFloat(document.getElementById("fuelUsedGallons").value);
var jurisdiction = document.getElementById("jurisdiction").value;
var resultDiv = document.getElementById("result");
// Clear previous results and hide the result div
resultDiv.innerHTML = ";
resultDiv.style.display = 'none';
// — Input Validation —
var errors = [];
if (isNaN(fuelPurchasedGallons) || fuelPurchasedGallons < 0) {
errors.push("Fuel purchased must be a non-negative number.");
}
if (isNaN(fuelCostPerGallon) || fuelCostPerGallon < 0) {
errors.push("Fuel cost per gallon must be a non-negative number.");
}
if (isNaN(fuelUsedGallons) || fuelUsedGallons fuelPurchasedGallons) {
// This check is conceptual for a simplified model. In reality, you can use more fuel than purchased in a quarter if you have inventory.
// However, for direct tax calculation, we focus on fuel used vs fuel purchased *within that jurisdiction*.
// For this calculator's simplification, we primarily use fuelUsedGallons in the target jurisdiction.
}
if (errors.length > 0) {
resultDiv.innerHTML = errors.join("");
resultDiv.style.backgroundColor = '#dc3545'; // Red for errors
resultDiv.style.display = 'block';
return;
}
// — IFTA Calculation Logic —
// Simplified IFTA Calculation: Tax = Fuel Used in Jurisdiction * Tax Rate for Jurisdiction
// This calculator assumes fuel purchased *in the selected jurisdiction* is 0 for simplicity.
// A more complex calculator would subtract fuel purchased in the jurisdiction from fuel used in the jurisdiction.
var taxRate = getJurisdictionTaxRate(jurisdiction);
var estimatedTax = fuelUsedGallons * taxRate;
// Format the result nicely
var formattedTax = estimatedTax.toFixed(2);
resultDiv.innerHTML = 'Estimated IFTA Tax for ' + jurisdiction + ': $' + formattedTax + '';
resultDiv.style.backgroundColor = 'var(–success-green)'; // Green for success
resultDiv.style.display = 'block';
}