Delaware IFTA Fuel Tax

IFTA Reporting and Filing Requirements in Delaware

Who Needs IFTA Registration in Delaware?

You must register for a Delaware IFTA license if Delaware is your base jurisdiction and you operate one or more qualified motor vehicles in Delaware and at least one other IFTA member jurisdiction. In Delaware, IFTA is administered by the Delaware Division of Motor Vehicles, Motor Carrier Services Section.

To qualify for Delaware IFTA registration, Delaware must be your base jurisdiction, which means:

• Your qualified motor vehicles are registered in Delaware.
• You have an established place of business in Delaware where motor carrier operations are conducted.
• You maintain your operational records in Delaware or can make them available for audit in Delaware.
• Your qualified motor vehicles operate on Delaware highways.

A qualified motor vehicle is one that:

• Has two axles and a gross vehicle weight or registered gross vehicle weight of more than 26,000 pounds 
• Has three or more axles, regardless of weight.
• Is operated in combination when the combined gross vehicle weight exceeds 26,000 pounds 

If your qualified motor vehicles operate only within Delaware, you generally do not need a Delaware IFTA license. IFTA registration is required when your qualified vehicles travel between Delaware and one or more other IFTA member jurisdictions.

Once your IFTA Delaware application is approved, you’ll receive one IFTA license for your business and a set of IFTA decals for each qualified vehicle. A copy of the license must be carried in every qualified motor vehicle while operating in IFTA jurisdictions.

What Are the IFTA Reporting Requirements in Delaware?

If Delaware is your base jurisdiction under the International Fuel Tax Agreement (IFTA), you must file a quarterly IFTA tax return with the Delaware Division of Motor Vehicles, Motor Carrier Services. You must file a return for every calendar quarter, even if you had no operations or no tax due during the reporting period.

Your Delaware IFTA return must include information such as:

• Total IFTA miles traveled
• Total non-IFTA miles, if applicable
• Taxable miles traveled in each IFTA jurisdiction
• Total fuel used by fuel type
• Tax-paid gallons by jurisdiction
• Net taxable gallons
• Fuel tax due or credits for each jurisdiction

Delaware uses Form IFTA-100, IFTA Quarterly Fuel Use Tax Return, which includes Form IFTA-101, IFTA Quarterly Fuel Use Tax Schedule, for each fuel type reported.

You can file your quarterly IFTA return online through Delaware Motor Carrier Online Services or by mail using the official IFTA forms.

To support your Delaware IFTA reporting, maintain complete records, including:

• Individual vehicle distance records or trip reports
• Fuel purchase receipts and invoices
• Bulk fuel records, if applicable
• Mileage and fuel summaries used to prepare your quarterly return

Delaware requires these records to be retained for four years from the due date of the return or the date the return was filed, whichever is later.

If adequate records are not available during an audit, Delaware may estimate operations, apply a 4.0 MPG standard, disallow unsupported tax-paid fuel credits, and assess additional tax, penalties, and interest.

For current jurisdiction fuel tax rates, refer to the official IFTA Tax Matrix.

How Do You File an IFTA Report in Delaware?

If you hold a Delaware IFTA license, you must file a quarterly IFTA fuel tax return with the Delaware Division of Motor Vehicles, Motor Carrier Services. You can file electronically through Delaware Motor Carrier Online Services or submit the required IFTA forms by mail. You must file a return for every calendar quarter, even if you had no operations or no tax due.

1. Prepare Your IFTA Report

   Before filing your Delaware IFTA return, gather:

   • Total miles traveled in each IFTA jurisdiction
   • Taxable miles traveled in each jurisdiction
   • Fuel purchased and used, reported by fuel type
   • Tax-paid fuel purchases by jurisdiction
   • Individual vehicle distance records or trip reports
   • Fuel receipts and invoices
   • Bulk fuel records, if applicable

   Delaware requires these records to be retained for at least four years from the due date of the return or the date it was filed, whichever is later. Complete records support the information reported on your return and may be required during an IFTA audit.

2. Submit Your IFTA Return

   To file electronically, log in to Delaware Motor Carrier Online Services, select Work on my IFTA Account, and choose the applicable quarterly return. Enter your mileage and tax-paid fuel information for each jurisdiction, review the calculated totals and taxes, and submit the return. If tax is due, you can then complete the payment process through the system.

   You may also file by mail using Form IFTA-100, IFTA Quarterly Fuel Use Tax Return, along with the applicable IFTA-101 Fuel Tax Computation schedules. Delaware publishes current quarterly forms on its Motor Carrier Forms page.

   Before submitting your return:

   • Verify your mileage and fuel records.
   • Report taxable miles and tax-paid fuel for each applicable jurisdiction.
   • Review the calculated tax due or credit.
   • File the return and pay any balance due by the quarterly deadline.

What Are the IFTA License Costs and Fees in Delaware?

The Delaware Division of Motor Vehicles (DMV) Motor Carrier Services does not charge a separate fee for the IFTA license itself. Delaware charges $5 per IFTA decal set, and each qualified motor vehicle requires one set of two decals.

The decal fee is paid when you apply for IFTA credentials or order additional decal sets. Each qualified motor vehicle must display one decal on each side of the cab.

In addition to decal fees, you are responsible for:

• Paying any fuel tax due with your quarterly IFTA return
• Paying applicable penalties and interest for late filing or underpayment
• Maintaining compliance with Delaware’s IFTA filing and recordkeeping requirements

If you need additional decals or are renewing your credentials, use the current Delaware IFTA application or decal-order materials available through the Delaware DMV Motor Carrier Forms page.

What Are the IFTA Penalties and Interest in Delaware?

If you fail to file your Delaware IFTA tax return on time or do not pay the full amount of tax due by the filing deadline, the Delaware Division of Motor Vehicles, Motor Carrier Services, may assess penalties and interest.

The penalty is the greater of:

• $50, or
• 10% of the net tax liability

If your tax liability is zero or your return results in a credit, Delaware still assesses the $50 late-filing penalty.

Interest is also assessed on delinquent fuel tax owed to each jurisdiction from the original due date until the balance is paid. Under the current International Fuel Tax Agreement, the U.S. IFTA interest rate is adjusted annually. For 2026, the annual rate is 9%, which equals 0.75% per month.

To support your reported mileage and fuel use during an audit, maintain complete records, including:

• Individual vehicle distance records or trip reports
• Fuel receipts and invoices
• Bulk fuel records, if applicable

If adequate records are not available, Delaware may estimate your operations, apply a 4.0 MPG standard, disallow unsupported tax-paid fuel credits, and assess additional tax, penalties, and interest. Delaware requires these records to be retained for four years from the due date of the return or the date it was filed, whichever is later.

Delaware may revoke your IFTA license if a tax delinquency is not resolved or appealed within 30 days after notice, or if you fail to comply with required recordkeeping rules. To reinstate the license, you must file all required returns and pay all outstanding liabilities owed to IFTA member jurisdictions. Delaware may also require a surety bond.

Delaware may withhold IFTA refunds if you are delinquent on fuel taxes owed to any member jurisdiction.

How Do You Renew an IFTA License in Delaware?

Delaware IFTA licenses are valid from January 1 through December 31 and must be renewed annually. Delaware sends existing IFTA licensees a renewal notice each year so they can renew their license and order decals for the upcoming year.

1. Complete Your Annual Renewal Follow the instructions provided with your Delaware IFTA renewal notice and confirm the number of qualified motor vehicles that will operate under your license.
   
   Delaware issues IFTA decals annually at the time of renewal. Each qualified motor vehicle requires one set of two decals, and Delaware currently charges $5 per decal set.
2. Make Sure Your Account Is In Good Standing Before renewing, make sure all required IFTA returns have been filed and all outstanding fuel taxes, penalties, and interest have been paid.
   
   Delaware may revoke an IFTA license for unresolved tax delinquencies or failure to meet reporting and recordkeeping requirements. A revoked license may be reinstated after all required reports are filed and outstanding liabilities are paid.
3. Receive and Display Your New Credentials Once your renewal is processed, Delaware will issue a renewed IFTA license and the required decals for your qualified motor vehicles.
   
   Carry a copy of the IFTA license in each qualified motor vehicle and display one decal on each side of the cab.
   
   IFTA provides a January and February grace period for displaying renewed credentials, but the renewal application itself must be filed before the end of the previous calendar year. During the grace period, a carrier that has timely renewed may continue operating with valid prior-year credentials until the new license and decals are displayed. Beginning March 1, current-year credentials are required.
   
   For additional guidance, refer to the Delaware IFTA Manual and the latest IFTA forms available on the Delaware DMV Motor Carrier Forms page.

Simplify Delaware IFTA Reporting with eIFTA by Truckopedia

Preparing quarterly Delaware IFTA tax returns doesn’t 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 Delaware IFTA reports in minutes.
• Calculate fuel taxes using the latest IFTA tax rates.
• Track mileage and fuel purchases across all IFTA member jurisdictions.
• Reduce manual calculations and reporting errors.
• Keep your records organized for quarterly IFTA filings and audits.

Whether you operate a single truck or manage a fleet across multiple IFTA member jurisdictions, eIFTA simplifies Delaware IFTA reporting so you can spend less time on paperwork and more time keeping your business moving.