Minnesota IFTA Fuel Tax

IFTA Reporting and Filing Requirements in Minnesota

Who Needs IFTA Registration in Minnesota?

Minnesota-based carriers must obtain an IFTA license if they operate qualified motor vehicles in Minnesota and at least one other IFTA member jurisdiction, unless they operate under temporary fuel trip permits.

Minnesota requires IFTA registration for vehicles that meet any of the following criteria:

• A power unit with two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds
• A power unit with three or more axles, regardless of weight
• A combination vehicle with a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds

By obtaining a Minnesota IFTA license, you can report and pay fuel taxes through a single base jurisdiction instead of filing separate fuel tax returns in every state or Canadian province where you operate.

You may not need an IFTA license if you operate only within Minnesota or purchase temporary fuel trip permits for travel in other jurisdictions. 

Recreational vehicles are also exempt from IFTA licensing and reporting requirements.

What Are the IFTA Reporting Requirements in Minnesota?

Under the International Fuel Tax Agreement (IFTA), Minnesota serves as the base jurisdiction for reporting and paying fuel taxes for qualified motor vehicles operating in multiple IFTA member jurisdictions– if Minnesota is the carrier’s IFTA base jurisdiction. Minnesota defines base jurisdiction by factors such as established place of business/residency, qualified vehicles based there, records maintained or available there, and distance accrued there. Full details are available at Minnesota DPS IFTA overview website.

If you hold a Minnesota IFTA license, you must file IFTA fuel tax returns with the Minnesota Department of Public Safety (DPS).

Instead of filing separate fuel tax returns in every state or province where you operate, you:

• File one IFTA return with Minnesota
• Report total miles traveled in each jurisdiction
• Report fuel purchased in each jurisdiction
• Calculate fuel taxes owed or credits due based on the applicable fuel tax rates

Once your return is filed, Minnesota distributes the appropriate fuel tax amounts to the other IFTA member jurisdictions where your vehicles operated.

If Minnesota is your IFTA base jurisdiction, you must file a Minnesota IFTA quarterly fuel tax return for each reporting period. The return reports distance traveled and fuel purchased by jurisdiction, along with tax or credit amounts. 

You are required to file IFTA fuel tax returns even if:

• No distance was traveled during the reporting period
• No taxable fuel was used during the reporting period
• No fuel tax is due

Minnesota allows carriers to file returns electronically through e-Services for Business or by using the official quarterly fuel tax return forms provided by the Department of Public Safety. If there was no activity for the quarter, file a No Operation or zero filing return using the Minnesota IFTA quarterly return packet,

How Do You File an IFTA Report in Minnesota?

Minnesota requires IFTA license holders to file fuel tax returns with the Minnesota Department of Public Safety (DPS).

1. Prepare Your IFTA Report

   Before filing your IFTA return, gather the information needed to accurately report your operations, including:

   • Total miles traveled in each IFTA jurisdiction
   • Total fuel purchased in each jurisdiction
   • Tax-paid fuel receipts and supporting documentation
   • Fleet mileage and fuel consumption records

   Your IFTA return must report total distance traveled in all jurisdictions, total fuel consumed, taxable miles traveled in each jurisdiction, taxable gallons consumed, and fuel purchased in each jurisdiction.

2. Submit Your IFTA Return

   Minnesota allows carriers to file IFTA returns electronically through e-Services for Business.

   Alternatively, carriers may file using the official Minnesota quarterly fuel tax return forms provided by the Department of Public Safety. Returns and payments should be submitted to:

   Minnesota Department of Public Safety
   Driver and Vehicle Services (DVS) – IRP/IFTA
   445 Minnesota Street, Suite 188
   Saint Paul, MN 55101

   When filing your return:

   • Report the miles traveled in each jurisdiction
   • Report the fuel purchased in each jurisdiction
   • Calculate any fuel tax due or credit earned
   • Submit the completed return along with any required payment

What are the IFTA License Costs and Fees in Minnesota?

Minnesota charges fees for IFTA licensing, filing, and decals. The current Minnesota IFTA fees are:

• IFTA License Fee: $28
• Annual DVS filing fee with IFTA license/renewal: $12
• IFTA Decal Fee: $2.50 per vehicle

When your application is approved and the required fees are paid, Minnesota will issue an IFTA license and decals. Each qualified vehicle must display two IFTA decals—one on each side of the cab—and carry a copy of the IFTA license.

IFTA licenses and decals are valid for the calendar year, from January 1 through December 31. Minnesota does not provide refunds or exchanges for unused licenses or decals.

What are the IFTA Penalties and Interest in Minnesota?

Minnesota may charge penalties and interest if you file your IFTA return late, fail to file a required return, or do not pay the full amount of fuel tax due.

A penalty applies if you:

• File an IFTA return after the deadline
• Pay less fuel tax than you owe
• Fail to file a required quarterly return

The penalty is the greater of:

• $50, or
• 10% of the fuel tax due

Interest is also charged on unpaid fuel taxes. The annual interest rate is set at 2 percentage points above the rate established under the Internal Revenue Code and continues to accumulate until the balance is paid in full.

If your IFTA license is suspended or revoked, you must file any missing returns, pay all taxes and fees owed, and meet Minnesota’s reinstatement requirements before your account can be reactivated.

Minnesota currently charges a $100 reinstatement fee to restore a cancelled, suspended, or revoked IFTA license.

How Do You Renew an IFTA License in Minnesota?

Minnesota IFTA licenses and decals must be renewed annually, and can be filed through Minnesota DPS e-Services for Business. Renewals can be completed through e-Services for Business, and deputy registrar offices may also process IFTA renewals and issue decals. 

Each October, the Minnesota Department of Public Safety (DPS) sends a renewal notice to IFTA license holders. IFTA licenses and decals are valid for the calendar year, from January 1 through December 31.

To renew your Minnesota IFTA credentials:

• Log in to e-Services for Business
• Complete your IFTA renewal application
• Pay all required fees
• Ensure all quarterly IFTA returns have been filed and any outstanding taxes have been paid

Minnesota allows carriers to begin operating with the next year’s IFTA license and decals starting November 1 of the current year.

Your renewal may be denied if:

• Required quarterly IFTA returns have not been filed
• Fuel tax or registration tax payments are past due
• Your IFTA license has been suspended, revoked, or cancelled
• Your fleet has not traveled in two or more IFTA jurisdictions for three consecutive quarters

Minnesota requires carriers to complete their IFTA renewal before renewing their IRP registration.

Simplify Your IFTA Reporting with eIFTA by Truckopedia

Preparing quarterly IFTA reports can be time-consuming, especially when you’re tracking miles and fuel purchases across multiple jurisdictions. eIFTA by Truckopedia helps simplify the process by turning your trip and fuel data into accurate, file-ready IFTA reports.

With eIFTA, you can:

• Import mileage and fuel purchase data in minutes
• Automatically apply the latest IFTA tax rates for each quarter
• Calculate fuel taxes owed or credits earned instantly
• Generate accurate reports ready for filing with your base jurisdiction
• Reduce manual calculations and reporting errors

Whether you operate in Minnesota or travel across multiple IFTA jurisdictions, eIFTA helps you save time, improve accuracy, and stay compliant with IFTA reporting requirements.