Kentucky IFTA Fuel Tax

IFTA Reporting and Filing Requirements in Kentucky

Who Needs IFTA Registration in Kentucky?

You must register for the International Fuel Tax Agreement (IFTA) in Kentucky if Kentucky is your base jurisdiction and you operate one or more qualified motor vehicles in at least one other IFTA member jurisdiction. 

Kentucky requires IFTA registration for qualified motor vehicles that meet any of the following criteria:

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

Qualified motor vehicles do not include recreational vehicles. Kentucky also recognizes certain exempt vehicles, including buses, farm-plated vehicles, government or official-plated vehicles, non-commercial vehicles, and vehicles not required by law to obtain a plate.

By obtaining a Kentucky IFTA license, you can file a single quarterly fuel tax return to report fuel use across IFTA member jurisdictions instead of filing separate fuel tax returns in each jurisdiction where your qualified motor vehicles operate.

If your qualified motor vehicles operate only within Kentucky, you may be issued a Kentucky Intrastate Tax (KIT) license instead of an IFTA license.

If you’re unsure whether your business qualifies for Kentucky IFTA registration, visit the Kentucky International Fuel Tax Agreement (IFTA) page or contact the Kentucky Transportation Cabinet, Division of Motor Carriers for guidance.

What Are the IFTA Reporting Requirements in Kentucky?

If Kentucky is your base jurisdiction for the International Fuel Tax Agreement (IFTA), you must file an IFTA fuel tax return with the Kentucky Transportation Cabinet every calendar quarter. This requirement applies even if you had no miles traveled, no taxable fuel use, no tax due, or only operated within Kentucky during the reporting period.

Each quarterly IFTA return must include:

• Total miles traveled by qualified motor vehicles in all jurisdictions, including IFTA and non-IFTA miles
• Total gallons of fuel placed into qualified motor vehicles in all jurisdictions
• Total miles and taxable miles traveled in each IFTA member jurisdiction
• Taxable gallons consumed in each IFTA member jurisdiction
• Tax-paid gallons purchased and placed into qualified motor vehicles in each IFTA member jurisdiction

To support accurate reporting, maintain complete mileage records, fuel receipts, trip reports, and other supporting documentation for every qualified motor vehicle. Kentucky requires IFTA licensees to keep records for four years from the return due date or filing date, whichever is later.

For additional reporting requirements, recordkeeping guidance, and filing instructions, visit the Kentucky International Fuel Tax Agreement (IFTA)  page or contact the Kentucky Transportation Cabinet, Division of Motor Carriers.

How Do You File an IFTA Report in Kentucky?

Kentucky IFTA license holders can file quarterly fuel tax returns online through Kentucky Motor Carrier Connect.

1. Prepare Your IFTA Report

   Before filing your Kentucky IFTA return, gather the records needed to complete your quarterly fuel tax report, including:

   • Total IFTA miles traveled in each IFTA member jurisdiction
   • Total non-IFTA miles traveled, if applicable
   • Total fuel placed into qualified motor vehicles during the reporting quarter
   • Tax-paid fuel purchases by jurisdiction
   • Fuel receipts and trip records to support your reported mileage and fuel purchases

   Accurate records help ensure your IFTA return is complete and can support your filing in the event of an audit.

2. Submit Your IFTA Return

   Log in to Kentucky Motor Carrier Connect using your Kentucky Online Gateway account to file your quarterly IFTA return.

   Once you’ve signed in:

   • Select File A Return from your account dashboard.
   • Choose the applicable reporting year and quarter.
   • Enter your mileage and fuel purchase information for each IFTA member jurisdiction.
   • Review the calculated fuel tax, interest, penalties, and total amount due.
   • Submit your return and make your payment electronically, if applicable.

   If you had no operations during the reporting quarter, Kentucky Motor Carrier Connect allows you to submit a No Operations return to satisfy your quarterly filing requirement.

   For additional filing help, visit the Kentucky IFTA page and use the Motor Carrier Connect e-file instructions or filing video.

What Are the IFTA License Costs and Fees in Kentucky?

Kentucky does not charge a fee to apply for an International Fuel Tax Agreement (IFTA) license. Kentucky also does not charge an annual renewal-processing fee for an IFTA license or IFTA decals.

The current Kentucky IFTA fees are:

If your IFTA license is suspended and later reinstated because you failed to file required returns or pay taxes owed, Kentucky requires a $500 failure-to-file/pay fee before your license can be reinstated.

Kentucky allows licensees to request additional IFTA stickers during the license year, but it does not clearly publish a separate fee for additional or replacement IFTA stickers in its IFTA manual. To confirm current requirements, contact the Kentucky Transportation Cabinet, Division of Motor Carriers at (502) 564-1257 or email qp.dmc@ky.gov.

For additional information about Kentucky IFTA fees, licensing, and decals, visit the Kentucky International Fuel Tax Agreement (IFTA) page.

What Are the IFTA Penalties and Interest in Kentucky?

Kentucky may assess penalties and interest if you fail to file a required IFTA return, file your return after the due date, or fail to pay the fuel tax owed.

Penalties may apply if you:

• Fail to file a quarterly IFTA tax return
• File your IFTA return after the due date
• Fail to pay the full amount of fuel tax due

Under the International Fuel Tax Agreement (IFTA), the penalty is the greater of:

• $50, or
• 10% of the net tax due for all member jurisdictions

Interest also accrues monthly on unpaid tax owed to each member jurisdiction. Kentucky calculates interest at 1/12 of the annual IFTA interest rate for each month the payment is late.

Kentucky may waive the penalty if you can show reasonable cause for failing to comply with filing or payment requirements. However, interest owed to other IFTA member jurisdictions cannot be waived by Kentucky.

To avoid penalties and interest, file your quarterly IFTA return and pay any fuel tax due by the applicable deadline through Kentucky Motor Carrier Connect.. If you have questions about penalties, interest, or your IFTA account, contact the Kentucky Transportation Cabinet, Division of Motor Carriers at (502) 564-1257 or email ifta.dmc@ky.gov.

How Do You Renew an IFTA License in Kentucky?

Kentucky IFTA licenses must be renewed annually through Kentucky Motor Carrier Connect.

The IFTA License Renewal option appears on your account dashboard beginning October 1 and remains available there through March 15. After March 15, you can renew your license by navigating to Fuel Tax > Create/Renew License in Kentucky Motor Carrier Connect.

To renew your Kentucky IFTA license:

• Log in to Kentucky Motor Carrier Connect using your Kentucky Online Gateway account.
• Select Renew IFTA License from the Suggested Action – Fuel Tax section of your account dashboard.
• Review or update the license period, fuel types, and bulk fuel storage information, if applicable.
• Verify your physical address, mailing address, and account contact information.
• Enter the number of IFTA stickers needed for your qualified motor vehicles.
• Review the renewal information and submit your request.

Once your renewal is processed, you can view and print your updated IFTA license through Kentucky Motor Carrier Connect.

If you need assistance renewing your Kentucky IFTA license, contact the Kentucky Transportation Cabinet, Division of Motor Carriers at (502) 564-1257 or email ifta.dmc@ky.gov.

Simplify Kentucky IFTA Reporting with eIFTA by Truckopedia

Preparing quarterly Kentucky IFTA returns does not have to be complicated. eIFTA by Truckopedia helps owner-operators and fleet managers turn mileage and fuel purchase data into accurate, file-ready IFTA reports.

With eIFTA, you can:

• Generate accurate Kentucky IFTA reports in minutes
• Calculate fuel taxes using current IFTA tax rates
• Track mileage and fuel purchases across IFTA member jurisdictions
• Reduce manual calculations and reporting errors
• Keep your records organized for quarterly filing and IFTA audits

Whether you operate one truck or manage a fleet across multiple IFTA member jurisdictions, eIFTA helps simplify quarterly fuel tax reporting so you can spend less time on paperwork and more time on the road.