New Jersey IFTA Fuel Tax

IFTA Reporting and Filing Requirements in New Jersey

Who Needs IFTA Registration in New Jersey?

You need a New Jersey International Fuel Tax (IFTA) license if New Jersey is your base jurisdiction and you operate one or more qualified motor vehicles in New Jersey and at least one other IFTA member jurisdiction.

New Jersey may be your base jurisdiction if:

• You maintain operational control and records for your qualified motor vehicles in New Jersey or can make those records available in New Jersey.
• Your qualified motor vehicles travel on New Jersey highways.
• You operate in at least one other IFTA member jurisdiction.

A qualified motor vehicle is one that is used, designed, or maintained to transport people or property and meets any of the following conditions:

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

You do not need a New Jersey IFTA license if your qualified vehicles operate only within New Jersey. If you operate in another IFTA jurisdiction without an IFTA license and decals, you may need to obtain the appropriate temporary fuel trip permits before traveling in that jurisdiction. More trip information can be found at NJ.gov IRP/IFTA Permit Process.

Recreational vehicles used exclusively for personal pleasure, such as motorhomes, pickup trucks with attached campers, and personal-use buses, are not considered qualified motor vehicles under IFTA.

What Are the IFTA Reporting Requirements in New Jersey?

If New Jersey is your base jurisdiction, you must file an IFTA quarterly tax return with NJ MVC covering your qualified vehicles’ operations in all IFTA member jurisdictions.

For each reporting period, you must provide information including:

• Total miles traveled in all jurisdictions, including IFTA and non-IFTA jurisdictions
• Total gallons of fuel consumed in all jurisdictions
• Total and taxable miles traveled in each IFTA member jurisdiction
• Tax-paid gallons purchased in each member jurisdiction
• Your average fleet miles per gallon (MPG)

A separate return is required for each fuel type used by your qualified vehicles. Download the NJ IFTA Licensee Manual for more information on forms for fuel types.

The return calculates the tax due or credit earned for each jurisdiction based on your taxable fuel use, tax-paid fuel purchases, and applicable IFTA tax rates. You pay any net amount due to New Jersey, which acts as your base jurisdiction and settles the appropriate fuel taxes with the other IFTA member jurisdictions

Active New Jersey IFTA license holders must file a return for every quarter, even if:

• No miles were traveled during the quarter
• No fuel was purchased
• No tax is due
• The fleet operated only within New Jersey

You must maintain mileage and fuel records that support the information reported on each return. The NJ IFTA Licensee Manual states that an assessment of four miles per gallon may be applied when required records are not properly maintained

How Do You File an IFTA Report in New Jersey?

New Jersey IFTA returns can be filed online through the NJ MVC Motor Carrier Services system or submitted by mail using the New Jersey IFTA Quarterly Tax Return.

1. Prepare Your IFTA Report

   Gather the mileage and fuel records needed to complete your return, including:

   • Total miles traveled in all jurisdictions
   • Total gallons of fuel consumed
   • Total and taxable miles traveled by jurisdiction
   • Tax-paid gallons purchased by jurisdiction
   • Fuel receipts and trip records supporting your mileage and fuel purchases
   • Your average fleet miles per gallon (MPG)

   If your fleet uses more than one fuel type, complete a separate IFTA return for each fuel type.

Prepare your IFTA return in minutes with accurate fuel tax calculations.

Generate your IFTA Report

2. File Your Return Online or by Mail

   To file online, log in to the NJ MVC Motor Carrier Services system and select the IFTA quarterly tax return option. Choose the reporting quarter and year, select the appropriate fuel type, and enter your total mileage and fuel information.

   Next, report the miles traveled and fuel purchased for each jurisdiction in which your qualified vehicles operated. Review the information carefully before submitting the return. Once the return is filed, the system generates an invoice showing any amount due.

   You can also file by mail using the New Jersey IFTA Quarterly Tax Return and the applicable quarterly IFTA tax rates. Paper returns should be mailed to:

   New Jersey Motor Vehicle Commission
   Motor Carrier Services – Fuel Tax Section
   225 East State Street, P.O. Box 133
   Trenton, New Jersey 08666-0133

3. Pay Any Tax Due

   If your return results in tax due, you can pay through the online Motor Carrier Services system using a credit card or online checking account.

   If filing by mail, submit the required payment with your return. Your return and full payment must be filed by the quarterly due date to avoid penalties and interest.

   If your return produces a credit, New Jersey generally carries the credit forward for use against future IFTA tax liabilities unless you request an eligible refund.

4. Keep Your Filing Records

   Keep a copy of your completed return along with the mileage, trip, and fuel records used to prepare it. New Jersey requires IFTA records to be retained for at least four years so they are available if your account is audited.

What Are the IFTA License Costs and Fees in New Jersey?

New Jersey does not charge a separate IFTA license fee. IFTA decals cost $10 per set of two, and one set is required for each qualified motor vehicle at initial registration and annual renewal.

• Additional decals for vehicles added to your fleet cost $10 per set. You can order them by mail, online for up to two sets, or in person once your IFTA account has been renewed for the current year. IFTA-only accounts without New Jersey apportioned plates must provide notarized leases before additional decals can be issued.
• Replacement decals for missing, lost, or stolen decals cost $10 per set. Requests submitted by mail must be made on company letterhead and include your Taxpayer ID number, company name, a copy of the owner’s driver’s license, and payment.
• Refunds are not issued for excess decals or decals ordered in error.

What Are the IFTA Penalties and Interest in New Jersey?

New Jersey assesses penalties and interest when an IFTA return is filed late, not filed, or the tax due is underpaid.

The penalty is the greater of:

• $50, or
• 10% of the net tax liability due to all IFTA member jurisdictions.

If the return has no net tax liability or results in a credit, the $50 minimum late-filing penalty still applies.

Interest is charged separately on unpaid tax from the return’s due date until the tax is paid. The IFTA interest rate is adjusted annually. For 2026, the rate for U.S.-based fleets is 9% per year, or 0.75% per month.

An amended return filed after the original due date is considered late, and applicable penalty and interest must be included with any additional tax due. NJ MVC may also suspend the operating privileges of delinquent IFTA accounts.

How Do You Renew an IFTA License in New Jersey?

New Jersey IFTA licenses are valid from January 1 through December 31 and must be renewed each year.

To renew your license:

1. Review your renewal notice. NJ MVC mails renewal notices to active IFTA accounts in good standing. Make sure your business and mailing information is current.
2. Renew online, by mail, or in person. You can renew through the NJ MVC Motor Carrier Services portal, return your renewal notice by mail, or renew in person. Delinquent accounts must be brought into good standing before renewal.
3. Pay for your decals. New Jersey charges $10 per set of two IFTA decals for each qualified vehicle.
4. Display your new credentials. Keep a copy of the renewed IFTA license in each qualified vehicle and display one current decal on each side of the cab.

If you submit a complete renewal by December 31, IFTA provides a two-month grace period to receive and display your renewed credentials. You must still file all required quarterly returns and keep your account in good standing.

Generate your IFTA report in minutes— avoid penalties.

Generate your IFTA Report

Simplify Your IFTA Reporting with eIFTA by Truckopedia

Filing your New Jersey IFTA quarterly tax return doesn’t have to involve spreadsheets, manual fuel tax calculations, or hours of paperwork. eIFTA by Truckopedia helps you organize your mileage and fuel purchase records, calculate fuel tax liabilities using the latest IFTA tax rates, and generate accurate, filing-ready IFTA reports in just a few minutes.

Whether you’re filing a New Jersey IFTA quarterly tax return or managing reporting across multiple jurisdictions, eIFTA simplifies every step of the process so you can stay compliant with less effort.

With eIFTA, you can:

• Automatically calculate fuel taxes using the latest IFTA tax rates.
• Organize mileage and fuel purchase data across all IFTA jurisdictions.
• Eliminate manual calculations and reduce reporting errors.
• Generate accurate, filing-ready IFTA reports in minutes.
• Keep your records organized for easier audits and quarterly reporting.

Whether you’re an owner-operator or manage a growing fleet, eIFTA by Truckopedia helps you spend less time on paperwork and more time on the road.