International Fuels Tax Agreement for Motor Carriers (IFTA)

Learn about the International Fuels Tax Agreement for Motor Carriers (IFTA) administered by the Massachusetts Department of Revenue (DOR).

IFTA is an agreement between the mainland U.S. states and the Canadian provinces requiring a carrier to register and report the fuel use of any qualified motor vehicle that operates in more than one jurisdiction. If Massachusetts is your base jurisdiction, you must renew your IFTA registration for each calendar year (January 1 through December 31) and file quarterly returns. 

IFTA registration and filing

You can complete your IFTA registration and filings through DOR’s online system MassTaxConnect. This includes registering for IFTA decals and filing quarterly returns. It’s quick and easy to use. 

If you do not wish to register and file electronically IFTA paper forms are available.

Learn more from the

• International Fuel Tax Agreement (IFTA) Manual (Revised May 2019)
• International Fuel Tax Association, Inc.

Additional Resources

IFTA Quarterly Rates

U.S. Department of Transportation forms

Massachusetts International Registration Plan (IRP) Application

AP 112: Motor Carrier Excise Tax: G.L. c. 64F

830 CMR 64F.6.1: Payment of Tax