Massachusetts IFTA Fuel Tax

IFTA Reporting and Filing Requirements in Massachusetts

Who Needs IFTA Registration in Massachusetts?

You generally need a Massachusetts International Fuel Tax Association (IFTA) license if Massachusetts is your base jurisdiction and you operate a qualified motor vehicle in Massachusetts and at least one other IFTA member jurisdiction. The license allows you to file one quarterly fuel tax return covering all participating jurisdictions instead of purchasing separate fuel permits for each trip. 

A qualified motor vehicle is one used, designed, or maintained to transport people or property and meets at least one of the following criteria:

• Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds
• Has three or more axles on the power unit, regardless of weight
• Is used in combination when the combined gross vehicle weight or registered gross vehicle weight exceeds 26,000 pounds

Recreational vehicles, including motorhomes, pickup trucks with attached campers, and buses, are not considered qualified motor vehicles when used exclusively for personal purposes. The exemption does not apply when the vehicle is used for business.

Massachusetts may serve as your base jurisdiction if you maintain your fleet’s operational control and records in Massachusetts, or make the records available there, and your qualified vehicles travel on Massachusetts roads.

If you operate qualified vehicles in multiple jurisdictions without IFTA credentials, you generally must purchase a fuel trip permit from each jurisdiction where one is required.

What Are the IFTA Reporting Requirements in Massachusetts?

Massachusetts IFTA license holders must file Form IFTA-100 (Quarterly Fuel Use Tax Return) for every calendar quarter, even if no operations occurred or no tax is due. Returns can be filed online through MassTaxConnect. Carriers filing by paper must also attach Form IFTA-101 (Quarterly Fuel Tax Schedule) for each fuel type used. 

Each quarterly return generally includes:

• Total miles traveled in IFTA jurisdictions
• Total miles traveled in non-IFTA jurisdictions
• Total and taxable miles traveled in each IFTA jurisdiction
• Total fuel placed into qualified vehicles, reported by fuel type
• Tax-paid gallons purchased in each jurisdiction
• Average fleet miles per gallon
• The resulting fuel tax due or credit for each jurisdiction

Massachusetts requires a separate Form IFTA-101 for each fuel type reported. The schedule uses total IFTA miles, non-IFTA miles, and total gallons to calculate average fleet MPG before determining the tax due or credit by jurisdiction.

Keep complete mileage and fuel records supporting every return, including individual vehicle trip records, jurisdictional distance records, fuel receipts and invoices, and bulk-fuel records when applicable. These records must be retained for four years from the return’s due date or filing date, whichever is later.

If no qualified vehicles operated during the quarter, you must still file a no-activity return by the applicable deadline.

Massachusetts requires you to keep these records for at least four years in case your account is audited. The recordkeeping requirements are explained in the Massachusetts IFTA Manual.

How Do You File an IFTA Return in Massachusetts?

Massachusetts IFTA license holders can file quarterly returns online through MassTaxConnect. Paper filing is also available using Form IFTA-100 and a separate Form IFTA-101 for each fuel type reported.

1. Prepare Your IFTA Return

   Before filing, gather the mileage and fuel information needed for the reporting quarter, including:

   • Total miles traveled in IFTA and non-IFTA jurisdictions
   • Total and taxable miles traveled in each IFTA jurisdiction
   • Total fuel placed into qualified vehicles, reported by fuel type
   • Tax-paid gallons purchased in each jurisdiction
   • Trip records, distance records, fuel receipts, and bulk-fuel records, if applicable

   This information is used to calculate average fleet MPG and determine the fuel tax due or credit for each jurisdiction.

   Keep the supporting records used to prepare the return in case your IFTA account is audited.

2. Submit Your IFTA Return

   Log in to MassTaxConnect and select the IFTA return for the appropriate reporting quarter. Enter the required mileage and fuel information, review the return for accuracy, and submit it. Pay any balance due electronically through the portal.

   Through MassTaxConnect, you can also view previously filed returns, payments, and other account activity. If you need to correct a return, you may be able to file an amended return through the portal; paper filing may be required when MassTaxConnect does not support the necessary forms or schedules.

   To file by paper, complete Form IFTA-100 (Quarterly Fuel Use Tax Return) for every calendar quarter, and attach Form IFTA-101 (Quarterly Fuel Tax Schedule) for each fuel type used. To submit a form or contact Massachusetts with IFTA questions, use the Contact Us – International Fuel Tax Agreement (IFTA) form.

What Are the IFTA License Costs and Fees in Massachusetts?

Massachusetts charges $8 for each annual set of two IFTA decals. One decal set is required for each qualified motor vehicle, and the state does not list a separate fee for the IFTA license itself.  

Each qualified vehicle must display one decal on each side of the cab and carry a copy of the current IFTA license.

If you add vehicles during the license year, you can request additional decal sets by submitting Form IFTA-1. Additional sets cost $8 each.

Massachusetts may also issue a vehicle-specific temporary IFTA permit while a carrier waits to place permanent decals on the vehicle. The temporary permit is valid for 30 days.

Carriers operating in Massachusetts without IFTA credentials may purchase a 72-hour interstate motor-carrier single-trip permit for $20. Permits required for travel in other IFTA jurisdictions must be obtained separately.

For help with IFTA licensing, decals, or fees, contact the Massachusetts Department of Revenue at 617-887-6367 or send a secure message through MassTaxConnect. Full details are available in the International Fuel Tax Agreement (IFTA) Manual.

What Are the IFTA Penalties and Interest in Massachusetts?

Massachusetts may assess penalties and interest if you fail to file an IFTA return by the deadline or do not pay the full amount due.

The late-filing penalty is $50 or 10% of the delinquent tax, whichever is greater. The $50 minimum applies even when the return shows no tax due

Interest accrues separately on unpaid tax owed to each jurisdiction from the original due date until the balance is paid. The IFTA interest rate is adjusted annually and accrues monthly at one-twelfth of the annual rate. For 2026, the annual interest rate for U.S.-based fleets is 9%.

Massachusetts requires an IFTA return every quarter, including quarters with no operations or tax due. Repeated failure to file returns, pay taxes, or follow IFTA requirements may result in suspension or revocation of the carrier’s IFTA license.

File each quarterly return and pay any balance due by the deadline through MassTaxConnect to avoid penalties and interest.

How Do You Renew an IFTA License in Massachusetts?

Massachusetts IFTA licenses and decals are valid for one calendar year, from January 1 through December 31, and must be renewed annually. Renew your registration before December 31 through MassTaxConnect or by following the instructions on Form IFTA-1.

1. Review Your Account Information Confirm that your business and contact information is current. Determine how many decal sets you need for the upcoming year and update any information that has changed.
   
2. Bring Your Account Up to Date Massachusetts will not issue renewed IFTA credentials if your account is delinquent. Before renewing, make sure all required quarterly returns have been filed and all outstanding taxes, penalties, and interest have been paid.
3. Submit Your Renewal Log in to MassTaxConnect, open your IFTA account, and follow the renewal instructions. Order one set of two decals for each qualified motor vehicle and pay the applicable $8-per-set fee.
   
   Carriers using a paper application can complete Form IFTA-1 and submit it according to the form instructions.
4. Receive and Display Your Credentials After processing the renewal, Massachusetts will issue a new IFTA license and the decal sets ordered. Carry a copy or electronic image of the current license in each qualified motor vehicle and display one current decal on each side of the cab.
   
   Renewing carriers have a two-month grace period during January and February to display their new credentials, provided the renewal was filed before December 31. During the grace period, vehicles may operate with valid prior-year IFTA credentials, valid new-year credentials, or an applicable trip permit.
   
   For renewal requirements and eligibility, refer to the official Massachusetts IFTA program page and the Massachusetts IFTA Manual.

Simplify Massachusetts Quarterly IFTA Reporting with eIFTA

Preparing quarterly IFTA reports doesn’t have to be time-consuming. eIFTA helps you track mileage, manage fuel purchases, and generate accurate, file-ready reports—all from one place.

With eIFTA, you can:

• Automatically apply the latest IFTA tax rates for each reporting quarter.
• Track mileage and fuel purchases across all IFTA jurisdictions.
• Calculate fuel tax owed or credits accurately.
• Generate reports that are ready to review, file, and keep for your records.

Whether you’re an owner-operator or managing a fleet, eIFTA helps reduce manual work, minimize reporting errors, and make quarterly IFTA reporting faster and easier.