IFTA Fuel Tax Calculator
Use this calculator to estimate your International Fuel Tax Agreement (IFTA) tax liability or refund for a specific jurisdiction during a reporting period. IFTA simplifies fuel tax reporting for motor carriers operating in multiple jurisdictions by allowing them to report fuel use and pay taxes to a single base jurisdiction.
To use the calculator, you'll need your fleet's average miles per gallon (MPG) for the reporting period, the miles driven in the specific jurisdiction, the gallons of fuel purchased in that jurisdiction, and its current fuel tax rate.
Understanding IFTA Calculations
The International Fuel Tax Agreement (IFTA) is an agreement among U.S. states and Canadian provinces to simplify the reporting of fuel use taxes by interstate motor carriers. Instead of filing separate fuel tax reports with each jurisdiction, carriers file a single quarterly report with their base jurisdiction.
How the Calculator Works:
- Jurisdiction Name: A label for your reference.
- Miles Driven in Jurisdiction: The total miles your qualified motor vehicles traveled within a specific state or province during the reporting period.
- Gallons Purchased in Jurisdiction: The total gallons of fuel (e.g., diesel, gasoline) purchased and taxed within that specific jurisdiction during the reporting period.
- Jurisdiction Fuel Tax Rate: The current fuel tax rate per gallon for the specific jurisdiction. These rates vary by state/province and can change, so always use the most up-to-date rate for your reporting period.
- Fleet Average MPG: This is your overall average miles per gallon for your entire fleet across all jurisdictions for the reporting period. This is a critical figure as it determines your fuel consumption in each jurisdiction.
The Calculation:
The calculator determines the net tax owed or refunded for a single jurisdiction using the following steps:
- Calculate Fuel Consumed in Jurisdiction: This is estimated by dividing the "Miles Driven in Jurisdiction" by your "Fleet Average MPG". This gives you the theoretical amount of fuel your vehicles consumed while operating in that jurisdiction.
- Calculate Tax Owed (Based on Consumption): Multiply the "Fuel Consumed in Jurisdiction" by the "Jurisdiction Fuel Tax Rate". This is the amount of tax you theoretically owe to that jurisdiction based on your fuel usage.
- Calculate Tax Paid (Based on Purchases): Multiply the "Gallons Purchased in Jurisdiction" by the "Jurisdiction Fuel Tax Rate". This is the amount of tax you have already paid to that jurisdiction when you bought fuel there.
- Determine Net Tax Owed/Refunded: Subtract the "Tax Paid" from the "Tax Owed".
- If the result is positive, you owe that amount to the jurisdiction.
- If the result is negative, the jurisdiction owes you a refund (or credit) for that amount.
Example Scenario:
Let's say your fleet's average MPG for the quarter is 6.5 MPG. In "Example State," you drove 1,500 miles and purchased 200 gallons of fuel. The fuel tax rate in "Example State" is $0.45 per gallon.
- Fuel Consumed: 1,500 miles / 6.5 MPG = 230.77 gallons (approximately)
- Tax Owed (Consumption): 230.77 gallons * $0.45/gallon = $103.85
- Tax Paid (Purchases): 200 gallons * $0.45/gallon = $90.00
- Net Tax: $103.85 (Owed) – $90.00 (Paid) = $13.85 Owed
In this example, you would owe "Example State" $13.85 for this reporting period.
Remember, this calculator provides an estimate for a single jurisdiction. Your actual IFTA report will consolidate these calculations across all jurisdictions you operated in.
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function calculateIftaTax() {
var jurisdictionName = document.getElementById("jurisdictionName").value;
var milesDriven = parseFloat(document.getElementById("milesDriven").value);
var gallonsPurchased = parseFloat(document.getElementById("gallonsPurchased").value);
var taxRate = parseFloat(document.getElementById("taxRate").value);
var fleetMPG = parseFloat(document.getElementById("fleetMPG").value);
var resultDiv = document.getElementById("iftaResult");
resultDiv.innerHTML = "";
resultDiv.classList.remove("error");
if (isNaN(milesDriven) || milesDriven < 0 ||
isNaN(gallonsPurchased) || gallonsPurchased < 0 ||
isNaN(taxRate) || taxRate < 0 ||
isNaN(fleetMPG) || fleetMPG 0) {
resultText = "
Tax Owed to " + jurisdictionName + ": $" + netTaxOwedOrRefunded.toFixed(2);
} else if (netTaxOwedOrRefunded < 0) {
resultText = "
Refund/Credit from " + jurisdictionName + ": $" + Math.abs(netTaxOwedOrRefunded).toFixed(2);
} else {
resultText = "
No Net Tax Owed or Refunded for " + jurisdictionName + ".";
}
resultDiv.innerHTML = resultText +
"
Fuel Consumed in " + jurisdictionName + ": " + fuelConsumedInJurisdiction.toFixed(2) + " gallons" +
"
Tax Owed (based on consumption): $" + taxOwedBasedOnConsumption.toFixed(2) + "" +
"
Tax Paid (based on purchases): $" + taxPaidBasedOnPurchases.toFixed(2) + "";
}