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Compliance
5 min read
Four deadlines a year. Miss one and you start owing penalties. Here is the cheat sheet, with the holiday and weekend rules built in.
Returns are filed quarterly with your base jurisdiction. Each deadline is the last day of the month following the quarter end.
Q1
Jan 1 – Mar 31
Due Apr 30
Q2
Apr 1 – Jun 30
Due Jul 31
Q3
Jul 1 – Sep 30
Due Oct 31
Q4
Oct 1 – Dec 31
Due Jan 31 (next year)
When the deadline lands on a weekend or recognized federal holiday, you generally have until the next business day. Don't bank on it. File a few days early; the rule is jurisdiction-specific and you do not want to argue it after the fact.
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Late filing penalty: $50 minimum, in most jurisdictions.
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Interest: typically 1% per month on unpaid tax, accruing from the original due date.
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License suspension: repeated non-compliance can revoke your IFTA license, which effectively shuts you down across IFTA states.
File the return every quarter, even if you had no qualified activity. A zero return takes two minutes; missing one can compound into the penalty list above.
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Set calendar reminders two weeks ahead of every deadline.
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Keep trip and fuel records up to date weekly, not at the end of the quarter.
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Run the calculator early so you know what you owe before the deadline arrives.
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File electronically through your base jurisdiction whenever it is offered.