Maryland IFTA Fuel Tax

IFTA Reporting and Filing Requirements in Maryland

Who Needs IFTA Registration in Maryland?

You must register for a Maryland IFTA license if Maryland is your base jurisdiction and you operate one or more qualified motor vehicles in Maryland and at least one other IFTA member jurisdiction. Maryland’s IFTA program is administered by the Comptroller of Maryland.

Maryland can serve as your IFTA base jurisdiction when:

• The operational control and operational records for your qualified motor vehicles are maintained or can be made available in Maryland.
• Your fleet’s qualified motor vehicles travel in Maryland.
• You meet the other IFTA requirements for establishing Maryland as your base jurisdiction.

A qualified motor vehicle is a vehicle used, designed, or maintained to transport people or property that:

• 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

Recreational vehicles used exclusively for personal purposes are not considered qualified motor vehicles. Vehicles owned and operated by the U.S. government are also excluded from Maryland’s definition.

If your qualified vehicles are registered in Maryland and operate only within Maryland, you generally do not need IFTA credentials. If you begin operating those vehicles interstate, you must obtain the appropriate IFTA credentials or applicable trip permits before interstate operation. Maryland carriers that qualify for IFTA may also choose to obtain IFTA decals for qualified vehicles that currently operate only within the state, allowing those vehicles to begin interstate operations without obtaining new credentials first.

Once your Maryland IFTA application is approved, you receive an IFTA license and two decals for each qualified vehicle. The decals must be displayed on opposite exterior sides of the power unit, and a copy of the IFTA license must be carried in each qualified vehicle

What Are the IFTA Reporting Requirements in Maryland?

Maryland IFTA license holders must file a fuel tax return for every calendar quarter, even if they had no operations or no tax due during the reporting period.

Your quarterly return must report the mileage traveled and fuel used by your qualified vehicles in each IFTA jurisdiction, including taxable miles and tax-paid fuel purchases. Maryland uses Form IFTA-100, IFTA Quarterly Fuel Use Tax Return, together with Form IFTA-101, IFTA Quarterly Fuel Use Tax Schedule, for each fuel type reported. All IFTA-related forms can be found at the Motor Fuel Tax Forms Section of the Comptroller of Maryland website. 

To support your IFTA returns, maintain complete mileage and fuel records, including vehicle distance records, trip information, fuel receipts and invoices, and bulk-fuel records when applicable. Maryland requires IFTA records to be retained for four years from the due date of the return or the date the return was filed, whichever is later.

How Do You File an IFTA Report in Maryland?

Maryland IFTA returns can be filed electronically through Maryland Motor Carrier Connect or submitted on paper using the state’s IFTA forms.

1. Prepare Your IFTA Report

   Gather the mileage and fuel records for all qualified vehicles that operated during the reporting quarter.

   Your records should include:

   • Miles traveled in each jurisdiction
   • Taxable miles
   • Fuel purchased and used
   • Tax-paid fuel purchases by jurisdiction
   • Supporting trip and fuel records

   Use the applicable IFTA tax rates for the reporting quarter when calculating tax due or credits.

2. Submit Your IFTA Return

   File electronically through Maryland Motor Carrier Connect or submit Form IFTA-100 with the applicable Form IFTA-101 schedules.

   Before submitting your return:

   • Verify your mileage and fuel records
   • Report each applicable jurisdiction
   • Review the tax due or credit
   • File the return and pay any balance by the quarterly deadline
   • Keep a copy of the completed return and supporting records for your files

What Are the IFTA License Costs and Fees in Maryland?

Maryland does not charge an annual processing fee for an IFTA license or decals.

The Comptroller issues two IFTA decals for each qualified vehicle operating under the license. Additional decals may also be requested for eligible accounts.

Although there is no annual IFTA license or decal processing fee, carriers remain responsible for:

• Fuel taxes due with quarterly returns
• Applicable penalties and interest
• Trip-permit costs when operating without proper IFTA credentials

What Are the IFTA Penalties and Interest in Maryland?

Maryland may assess penalties and interest when an IFTA return is filed late or required tax is not paid by the deadline.

The basic penalty is the greater of:

• $50, or
• 10% of the unpaid tax due

If you file late but have no tax due, Maryland still assesses the $50 late-filing penalty.

Interest is also charged on delinquent tax owed to each IFTA jurisdiction. The IFTA interest rate is adjusted annually and accrues until the outstanding tax is paid.

Continued failure to file returns or pay required taxes may result in suspension or revocation of your Maryland IFTA license.

How Do You Renew an IFTA License in Maryland?

Maryland IFTA licenses and decals are valid through December 31 and must be renewed for each new calendar year.

1. Make Sure Your Account Is Eligible for Renewal Maryland may automatically renew eligible IFTA accounts that are current on required returns and tax liabilities.
   
   If your account is not eligible for automatic renewal, you may need to complete the renewal process through Maryland’s online system or submit the required renewal application.
2. Complete Your Renewal if Required Resolve any delinquent returns, unpaid taxes, penalties, or interest before completing your renewal.
   
   Maryland does not charge an annual processing fee for the IFTA license or decals.
3. Receive and Display Your New Credentials Once your renewal is processed, Maryland issues the new IFTA license and decals for your qualified vehicles.
   
   Maryland follows the standard IFTA grace period through the end of February for properly renewed carriers. Beginning March 1, current-year IFTA credentials are required.

Simplify Quarterly IFTA Reporting with eIFTA by Truckopedia

eIFTA helps you prepare accurate, file-ready IFTA reports without the burden of manual calculations, spreadsheets, or paperwork. Designed for owner-operators and fleets alike, the platform streamlines fuel tax reporting from start to finish.

• Automatically applies the latest IFTA tax rates for each reporting quarter
• Organizes mileage and fuel purchase data across jurisdictions
• Calculates fuel tax liabilities and credits with accuracy
• Generates reports ready for review, filing, and recordkeeping

With eIFTA, you can save time, reduce reporting errors, and simplify your quarterly fuel tax reporting process.