If you hold an active IFTA license, you must file an IFTA zero-mile return for any quarter in which your qualified vehicles didn’t operate and you didn’t buy fuel. The filing confirms to every member jurisdiction that no taxable activity occurred. Skipping it because nothing happened is one of the most common compliance mistakes carriers make, and it triggers penalties, interest, and eventually license revocation regardless of whether any tax was actually owed.
Who Owes a Zero-Mile Return
The filing obligation follows your license, not your trucks. If your IFTA license is active and your decals are valid, you owe a return every quarter. That holds whether your fleet ran a million miles or sat parked the entire period.
Carriers who pause operations often assume they can skip filing until wheels are turning again. That assumption leads straight to penalties. As long as the license is active, quarterly returns are mandatory. If you know you won’t operate for an extended stretch, canceling the license outright is a better move than letting delinquent filings pile up.
Quarterly Filing Deadlines
IFTA returns run on a fixed schedule. Each covers three months and is due on the last day of the following month:
- First quarter (January through March): due April 30
- Second quarter (April through June): due July 31
- Third quarter (July through September): due October 31
- Fourth quarter (October through December): due January 31
When a due date lands on a weekend or legal holiday, the deadline shifts to the next business day.1Tennessee Department of Revenue. International Fuel Tax Agreement These dates are uniform across all IFTA jurisdictions, so you don’t have to track different deadlines for different states or provinces.
What to Put on the Return
A zero-mile return uses the same quarterly fuel tax return form as any other filing. You need your IFTA account number and the calendar quarter you’re reporting. In the fields for total miles traveled and total fuel purchased, enter zeros across every jurisdiction column. No tax calculations are needed because there’s nothing to calculate.
Each base jurisdiction publishes its own version of the quarterly return, usually through the state’s motor carrier or tax department website. Some jurisdictions label the form “IFTA-100,” but the naming isn’t universal. Use the official form your base jurisdiction provides, not a generic template from another state.
How to Submit
Most base jurisdictions offer an online portal where you log in, enter zeros, and submit electronically. For a zero-mile quarter, it usually takes a few minutes because there’s no fuel data to reconcile. After submission, you should receive a confirmation number. Save it as proof of timely filing.
Paper filing is still available in most jurisdictions. Mail the completed form to the address specified by your base jurisdiction, get it postmarked before the quarterly deadline, and keep the postmark receipt. Postal delays don’t excuse a late filing, but a timely postmark is your best evidence in a dispute over when you submitted.
Penalties and Interest When You File Late
Filing late costs money even when you owe zero tax. Most jurisdictions assess a minimum penalty of $50 for a delinquent return. When tax is actually owed, the penalty is typically $50 or 10% of the net tax due, whichever is greater.2California Department of Tax and Fee Administration. International Fuel Tax Agreement – Section: Penalty and Interest; License Revocation For a true zero-mile quarter with no tax liability, the $50 flat penalty is what you’ll pay. A steep price for skipping five minutes of data entry.
Interest compounds the damage. The 2026 IFTA interest rate is 9% annually, accruing monthly at one-twelfth of the annual rate. The rate is set each January at two percentage points above the IRS underpayment rate.3International Fuel Tax Association, Inc. IFTA Annual Interest Rate Interest applies to any outstanding tax balance, so it mainly matters when you owe money, but an unpaid penalty can also accrue interest.
The real consequence of repeated non-filing is losing your IFTA license. Jurisdictions will revoke credentials when a carrier fails to file returns or pay taxes due.2California Department of Tax and Fee Administration. International Fuel Tax Agreement – Section: Penalty and Interest; License Revocation Once revoked, all IFTA member jurisdictions are notified, and operating a qualified vehicle in any of them becomes illegal without purchasing individual trip permits. Gaps in your filing history can also trigger a full audit.
Records You Still Have to Keep
A zero-mile quarter doesn’t switch off recordkeeping. IFTA requires licensees to retain all fuel and mileage records for four years after the return’s due date or actual filing date, whichever comes later.4International Fuel Tax Association, Inc. IFTA Procedures Manual For a quarter with no operations, that means keeping documentation showing the vehicles didn’t run: maintenance logs, parking records, or insurance suspension notices.
If any period is under audit, records must be preserved for the entire audit period regardless of the four-year rule. Waivers and jeopardy assessments also extend the retention window.4International Fuel Tax Association, Inc. IFTA Procedures Manual Carriers who file multiple consecutive zero-mile returns sometimes attract audit attention precisely because the pattern looks unusual. Clean records confirming the vehicles were genuinely idle are the fastest way to close an audit without problems.
Canceling the License to Stop Filing
If your trucks will be parked indefinitely, canceling your IFTA license ends the quarterly filing obligation. Cancellation isn’t automatic. You have to satisfy all outstanding reporting requirements and tax liabilities across every member jurisdiction before the cancellation goes through. That means filing any delinquent returns, including zero-mile returns for quarters you missed, and paying any penalties or taxes owed.
The general process involves submitting a written cancellation request to your base jurisdiction’s motor carrier authority. Once accepted, you return your IFTA license and unused decals, typically within 45 days. Any member jurisdiction can conduct an audit when it receives notice that a carrier is canceling, so make sure your records are in order before starting the process.
Canceling doesn’t erase the four-year recordkeeping obligation.4International Fuel Tax Association, Inc. IFTA Procedures Manual You still need to retain all fuel and distance records for the required period after your final return. If you resume operations later, you’ll have to apply for a new IFTA license and decals before sending qualified vehicles across jurisdictional lines.