Pennsylvania IFTA Fuel Tax

IFTA Reporting and Filing Requirements in Pennsylvania

Who Needs IFTA Registration in Pennsylvania?

Businesses based in Pennsylvania must register for an International Fuel Tax Agreement (IFTA) license if they operate qualified motor vehicles (QMVs) in Pennsylvania and at least one other IFTA member jurisdiction.

Pennsylvania administers IFTA through its Motor Carrier Road Tax (MCRT) program. This allows eligible carriers to file one fuel tax return with Pennsylvania instead of filing separate fuel tax returns in every state or Canadian province where they operate.

A vehicle qualifies for IFTA in Pennsylvania if it is used 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 lbs. (11,797 kg)
• 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 lbs. (11,797 kg)

Pennsylvania IFTA license holders must display valid IFTA decals on each qualified motor vehicle. Each vehicle must display one decal on each side of the cab, and a legible copy of the IFTA license must be carried in the vehicle.

Recreational vehicles used only for personal pleasure are generally not considered qualified motor vehicles unless they are used in connection with a business activity.

What Are the IFTA Reporting Requirements in Pennsylvania?

If Pennsylvania is your base jurisdiction and you hold a Pennsylvania IFTA license, you must file quarterly fuel tax returns reporting your travel and fuel use in all IFTA member jurisdictions where your vehicles operate.

Instead of filing separate fuel tax returns in every state or Canadian province, you submit one quarterly return to Pennsylvania through its Motor Carrier Road Tax (MCRT) program.

Your quarterly IFTA filing must include:

• Total miles traveled in each jurisdiction
• Taxable miles traveled in each jurisdiction
• Fuel purchases made in each jurisdiction
• Fuel tax owed or credits earned for the reporting period

Pennsylvania carriers file quarterly returns using the IFTA-100 Quarterly Fuel Tax Report and the IFTA-101 IFTA Quarterly Fuel Tax Schedule.

To remain compliant, carriers must maintain accurate mileage and fuel records to support the information reported on their quarterly IFTA returns.

How to file an IFTA report in Pennsylvania?

You can file your Pennsylvania IFTA return using a simple two-step process:

1. Prepare your IFTA report

   Before filing your Pennsylvania IFTA return, gather the records needed to complete your quarterly fuel tax report, including:

   • Total IFTA miles traveled in each IFTA member jurisdiction
   • Total non-IFTA miles traveled, if applicable
   • Total fuel placed into qualified motor vehicles during the reporting quarter
   • Tax-paid fuel purchases by jurisdiction
   • Fuel receipts and trip records to support your reported mileage and fuel purchases

   Accurate records help ensure your IFTA return is complete and can support your filing in the event of an audit.

2. Submit your IFTA return

   Once your report is complete, you can:

   • Download your completed IFTA report
   • Use the information to complete your IFTA-100 Quarterly Fuel Tax Report and IFTA-101 IFTA Quarterly Fuel Tax Schedule
   • File your return through Pennsylvania’s myPATH system
   • Submit any tax payment due for the reporting period

   Pennsylvania carriers can use myPATH to manage their Motor Carrier Road Tax account, file returns, and make payments online.

What Are the IFTA License Costs and Fees in Pennsylvania?

Pennsylvania does not charge a separate fee for the IFTA license itself. However, carriers must purchase Motor Carrier Road Tax (MCRT) or IFTA decals for each qualified motor vehicle operating under the license.

Current Pennsylvania IFTA decal fees include:

• $12 per vehicle for a set of IFTA decals
• $12 for a replacement decal set if decals are lost, stolen, or damaged

Each qualified motor vehicle receives a set of two decals. One decal must be displayed on each side of the vehicle cab.

Pennsylvania IFTA licenses and decals are issued on a calendar-year basis and must be renewed annually. To remain in good standing, carriers should file all required quarterly IFTA returns and pay any outstanding tax liabilities on time.

Additional information about decal requirements is available through Pennsylvania’s Motor Carrier Road Tax decals guidance.

What Are the IFTA Penalties and Interest in Pennsylvania?

Pennsylvania requires IFTA returns and tax payments to be filed on time to maintain compliance with the Motor Carrier Road Tax (MCRT) program.

If you fail to file your IFTA return by the due date or do not pay the full amount of tax owed, penalties and interest may apply.

Pennsylvania imposes a penalty equal to:

• $50, or
• 10% of the net tax due,

whichever amount is greater.

Interest may also apply to unpaid IFTA tax liabilities. Interest accrues from the original due date of the return and continues until the outstanding balance is paid in full.

Pennsylvania follows the annual IFTA interest rates established under the International Fuel Tax Agreement. The applicable interest rate may vary by reporting period.

To avoid penalties, interest, and possible compliance issues, carriers should file all quarterly IFTA returns and submit payments through myPATH before the filing deadline.

How Do You Renew an IFTA License in Pennsylvania?

Pennsylvania IFTA licenses and decals must be renewed annually through the Department of Revenue’s Motor Carrier Road Tax (MCRT) program.

IFTA credentials are issued on a calendar-year basis and expire on December 31 each year. To avoid interruptions in interstate operations, carriers should renew their credentials before the expiration date.

Eligible carriers can manage their Motor Carrier Road Tax account and complete renewal-related activities through myPATH.

To maintain eligibility for renewal, carriers should:

• File all required quarterly IFTA returns
• Pay any outstanding fuel tax liabilities, penalties, or interest
• Keep business and account information current with the Pennsylvania Department of Revenue

Once the renewal process is completed, Pennsylvania issues new IFTA credentials and decals for the upcoming calendar year.

Pennsylvania participates in the IFTA renewal grace period. Carriers may generally continue operating with prior-year credentials during January and February while obtaining new credentials and decals. Beginning March 1, current-year IFTA credentials and decals should be displayed on all qualified motor vehicles.

Additional information regarding decals, renewals, and credential requirements is available through Pennsylvania’s Motor Carrier Road Tax Decals page.

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.