Nebraska IFTA Fuel Tax

IFTA Reporting and Filing Requirements in Nebraska

Who Needs IFTA Registration in Nebraska?

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

For Nebraska to qualify as your IFTA base jurisdiction:

• Your qualified motor vehicles must be based in Nebraska for vehicle registration purposes.
• Operational control and records for your qualified motor vehicles must be maintained in Nebraska or made available there.
• Your qualified motor vehicles must accrue some mileage in Nebraska.

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

• Has two axles and a gross vehicle weight or registered gross vehicle weight over 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 are not considered qualified motor vehicles under Nebraska IFTA requirements. If your qualified vehicles operate only within Nebraska, you should not obtain an IFTA license. IFTA applies to qualified vehicles operating in two or more jurisdictions.

Once registered, Nebraska issues one IFTA license for the account and a set of two decals for each qualified vehicle. A legible paper copy or electronic image of the license must be carried in each qualified vehicle. One decal must be displayed on each side of the vehicle cab.

Nebraska supplies detailed information about the IFTA process in the Nebraska Motor Carrier Services Manual.

What Are the IFTA Reporting Requirements in Nebraska?

If Nebraska is your IFTA base jurisdiction, you must file an IFTA fuel tax return with Nebraska Motor Carrier Services for every calendar quarter.

Your quarterly return reports the distance traveled and fuel purchased by your qualified vehicles in each jurisdiction. Nebraska uses this information to calculate the tax due or credit for each jurisdiction and the overall net balance on your return.

You must file a Nebraska IFTA return every quarter even if:

• You traveled no taxable miles during the quarter.
• All of your mileage was within Nebraska.
• Your return results in no tax due.

Failure to receive a return or filing notification does not remove your obligation to file by the quarterly deadline.

To support your quarterly IFTA returns, Nebraska requires you to maintain complete mileage and fuel records. Mileage records should document each trip for each vehicle and include information such as:

• Trip dates
• Origin and destination
• Routes traveled
• Beginning and ending odometer readings
• Total trip miles
• Mileage by jurisdiction
• Vehicle unit number or VIN
• Fleet number

Mileage records must include both in-state and out-of-state travel, including loaded, empty, deadhead, bobtail, and toll-road miles.

Fuel records must support the fuel purchases reported on the return. Nebraska requires separate totals by fuel type and vehicle, with over-the-road and bulk fuel purchases accounted for separately. Fuel receipts, invoices, and scanned or photocopied receipts may be used as supporting documentation.

Nebraska 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. Records must be available if your account is selected for audit.

How Do You File an IFTA Report in Nebraska?

Nebraska IFTA licensees must file a quarterly fuel tax return with Nebraska Motor Carrier Services. Returns can be completed through Nebraska’s Motor Carrier online services, and Nebraska also supports paper returns.

1. Prepare Your IFTA Report

   Before filing, gather the mileage and fuel records for all qualified vehicles that operated during the quarter.

   Your records should allow you to determine:

   • Total miles traveled during the quarter
   • Miles traveled in each IFTA jurisdiction
   • Taxable miles in each applicable jurisdiction
   • Total fuel purchased and consumed
   • Tax-paid gallons purchased in each jurisdiction
   • Fuel information by fuel type

   Make sure the total jurisdiction mileage reported can be reconciled with your vehicle mileage records. Nebraska requires carriers to maintain the underlying trip-level records supporting quarterly mileage summaries rather than relying only on monthly or quarterly totals.

   Current jurisdiction fuel tax rates are used to calculate the amount due or credit for each jurisdiction. Nebraska directs carriers to the current IFTA tax matrix for applicable rates.

2. Submit Your IFTA Return

   You can file electronically through Nebraska DMV Motor Carrier Online Services by selecting IFTA Services. Enter the mileage and fuel information for the reporting period and complete the return through the online system.

   If you owe tax, Nebraska allows you to pay your IFTA tax balance online by:

   • E-check
   • Visa
   • Mastercard

   If you filed your return on paper but still need to pay the balance, you can also access Nebraska’s online IFTA services to make the payment.

   Before submitting your return:

   • Verify your mileage and fuel information.
   • Make sure activity is reported for every applicable jurisdiction.
   • Review the tax due or credit.
   • Submit the return and any balance due by the quarterly deadline.
   • Keep a copy of the completed return and supporting records.

   If an overpayment in one jurisdiction creates a credit, Nebraska applies that amount against taxes owed to other jurisdictions to determine the net amount due on the return.

What Are the IFTA License Costs and Fees in Nebraska?

Nebraska charges $10 for the first qualified vehicle and $1 for each additional qualified vehicle when you initially apply for IFTA credentials. Once the application and required fees are received, Motor Carrier Services issues the IFTA license and decals for your qualified vehicles.

Nebraska issues one set of two IFTA decals for each qualified vehicle. Additional decal sets obtained during the year cost $1 per set. Additional decals can be requested through Nebraska’s IFTA services or by submitting the IFTA Additional Decal Application with the applicable fee.Nebraska also provides a blank IFTA Decal Inventory Sheet  so you can provide them with a complete inventory if requested.

A duplicate IFTA license can be obtained by submitting a written request to Motor Carrier Services. Nebraska does not charge a fee for the duplicate license.

Nebraska also offers a temporary IFTA decal/permit when an eligible carrier needs to place a newly acquired vehicle into service while waiting for permanent decals. The temporary permit is valid for 30 days and must be carried in the cab with a copy of the IFTA license.

What Are the IFTA Penalties and Interest in Nebraska?

Nebraska may assess penalties and interest if you file your IFTA return late, fail to file, or do not pay the required tax.

The penalty is the greater of:

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

If your return has no tax due or results in a credit, Nebraska still assesses the $50 late-filing penalty.

Interest is also assessed on delinquent tax owed to each jurisdiction. The interest rate changes annually and is based on the federal underpayment rate. Nebraska’s Motor Carrier Services Manual specifies that the annual IFTA interest rate is two percentage points above the federal underpayment rate established under Internal Revenue Code Section 6621(a)(2), with interest accruing monthly at one-twelfth of the annual rate.

Accurate recordkeeping is also an important part of Nebraska IFTA compliance. Carriers must retain supporting mileage and fuel records for four years. Nebraska requires trip-level mileage documentation and complete fuel records that support the information reported on each return.

If you discover that mileage or fuel information on a previously filed return was incorrect, Nebraska requires an amended IFTA return. According to the Nebraska Motor Carrier Services Manual, amended returns must be submitted within three years of the original return’s due date and must include the corrected information and an explanation for the amendment. Amended returns cannot be filed electronically.

More information on Nebraska’s record keeping requirements can be found on the Nebraska IFTA Record Keeping/Audit Information DMV page.

How Do You Renew an IFTA License in Nebraska?

Nebraska IFTA licenses and decals must be renewed annually. Nebraska Motor Carrier Services sends renewal notices to existing carriers, and renewed credentials are issued for the upcoming license year.

1. Complete Your Annual Renewal Nebraska’s online annual IFTA renewal service is available beginning October 1. During renewal, indicate how many decal sets you need for the qualified vehicles in your fleet and complete the required payment.
   
   Nebraska begins mailing completed renewal permits and decals beginning November 1.
2. Order Your IFTA Decals IFTA decals are issued annually as part of the renewal process. Nebraska’s Motor Carrier Services Manual lists the renewal fee as:
   
   
   • $10 for the first set of decals
   • $1 for each additional set
   If you add a qualified vehicle after completing your annual renewal, you can request additional decals through Nebraska’s IFTA Services. Additional sets cost $1 each.
3. Receive and Display Your New Credentials Renewing carriers may begin using their new IFTA permit and decals on November 1. Nebraska recognizes either the current-year or renewal-year credentials during the IFTA grace period through the last day of February.
   
   If you display the new year’s decals before January 1, you must continue carrying the current-year IFTA permit to show that the vehicle is properly credentialed.
   
   Beginning March 1, current-year IFTA credentials are required. Nebraska encourages carriers to have their renewed permit and decals on their vehicles by January 1 even though the IFTA grace period extends through February.

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.