West Virginia IFTA Fuel Tax

IFTA Reporting and Filing Requirements in West Virginia

Who Needs an IFTA License in West Virginia?

If West Virginia is your base jurisdiction, you must register for an International Fuel Tax Agreement (IFTA) license if you operate a qualified motor vehicle in two or more IFTA member jurisdictions. A West Virginia IFTA license allows you to report and pay fuel taxes through a single quarterly tax return via the West Virginia Tax Division instead of filing separate fuel tax returns in each jurisdiction where you operate.

A qualified motor vehicle is one used, designed, or maintained for the transportation of persons 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.

To qualify for IFTA registration in West Virginia:

• Your qualified motor vehicles must be registered in West Virginia.
• Your vehicles must travel in West Virginia and at least one other IFTA member jurisdiction.
• You must maintain operational control and records for your qualified motor vehicles in West Virginia or make those records available for audit in West Virginia.

Do not register vehicles under IFTA if they operate only within West Virginia. Qualified vehicles that remain entirely within the state are generally subject to West Virginia Motor Carrier Road Tax (MCRT) requirements instead.

Recreational vehicles used exclusively for personal purposes, including motor homes, pickup trucks with attached campers, and buses, are exempt from West Virginia IFTA licensing. Vehicles owned and operated by the United States Government and its subsidiaries are also exempt. West Virginia identifies these as the only vehicles exempt from IFTA fuel-tax licensing and reporting.

For complete eligibility requirements and licensing information, visit the West Virginia Tax Division – International Fuel Tax Agreement (IFTA) page.

What Are the IFTA Reporting Requirements in West Virginia?

West Virginia IFTA licensees must file a quarterly fuel tax return using Form WV/IFTA-13. Report total miles traveled and fuel purchased for all qualified vehicles, broken down by jurisdiction, and calculate your fleet’s average MPG.

You must file a return even if you had no operations, purchased no fuel, or owe no tax for the quarter. If there was no activity, mark the “No Operations” box on the return.

Keep mileage and fuel records supporting your returns for at least four years. Records should document:

• Distance traveled by jurisdiction
• Trip dates, routes, and vehicle information
• Fuel purchases and tax-paid gallons
• Bulk fuel withdrawals, if applicable

How Do You File an IFTA Report in West Virginia?

Motor carriers licensed under West Virginia IFTA must file a quarterly IFTA tax return with the West Virginia State Tax Department. Returns can be filed electronically through MyTaxes or by submitting Form WV/IFTA-13, International Fuel Tax Agreement (IFTA) Quarterly Report.

1. Gather Your Records Before filing your West Virginia IFTA quarterly return, gather the mileage and fuel records needed to accurately report your fleet activity, including:
   
   
   • Total miles traveled by all qualified motor vehicles.
   • Total and taxable miles traveled in each IFTA jurisdiction.
   • Total fuel used during the quarter.
   • Tax-paid gallons purchased in each jurisdiction.
   • Mileage and trip records supporting jurisdictional travel.
   • Fuel receipts, invoices, and purchase records.
   • Bulk fuel records, if applicable.
   West Virginia uses this information to calculate your fleet’s average MPG and determine the tax or credit due in each jurisdiction. Miles and gallons are reported by fuel type, with miles and gallons rounded to the nearest whole number and average fleet MPG calculated to two decimal places.

2. Submit your return and payment.

   File your return and pay any tax due online through the West Virginia Tax Division’s MyTaxes portal, or mail the completed WV/IFTA-13 with a check payable to the West Virginia State Tax Department to:

   West Virginia State Tax Department
   Tax Account Administration
   P.O. Box 1682
   Charleston, WV 25326-1682

   Mailed returns should be sent early enough to receive a timely postmark, and returns completed in red ink or pencil are not accepted.

   If your return shows a credit of $20 or more, you can request a refund by checking the refund box on Line 8. Credits under $20 remain on your account and are applied to future returns. Refund requests must be made within eight quarters of filing.

What Are The IFTA Penalties And Interest In West Virginia?

If you file your West Virginia IFTA return late or fail to pay the tax due, you may be subject to penalties and interest.

West Virginia assesses a penalty of $50 per month or 10% of the total tax liability, whichever is greater. The $50 penalty may also apply to a late return that shows a credit balance.

Interest is charged on unpaid tax due to each IFTA jurisdiction. The 2026 IFTA interest rate is 9% annually, calculated monthly at one-twelfth of the annual rate. The rate is adjusted annually and may change for future reporting periods.

Failure to file required returns or pay IFTA taxes may also result in revocation of your West Virginia IFTA license. In some cases, West Virginia may require a bond to protect future tax liabilities.

To avoid penalties and interest, file each required West Virginia IFTA return and pay the full amount due by the quarterly deadline.

What Are the IFTA License Costs and Fees in West Virginia?

West Virginia does not list a separate IFTA application or license fee. The primary credential cost is $5 for each set of two IFTA decals required for a qualified motor vehicle.

Here’s a quick summary:

• IFTA application/license fee: $0
• IFTA decals: $5 per set of two decals per qualified motor vehicle
• Renewal decals: $5 per set
• Replacement license or decals: Contact the DMV IRP/IFTA Office at (304) 926-0799

West Virginia issues one IFTA license for the fleet and requires one set of decals for each qualified motor vehicle operating in more than one IFTA jurisdiction. Credentials are renewed annually.

How Do You Renew an IFTA License in West Virginia?

West Virginia IFTA licenses and decals must be renewed annually. Carriers can renew online through the West Virginia DMV’s IFTA renewal portal or submit a paper renewal application to Motor Carrier Services.

1. Complete Your Renewal Application Use the West Virginia online IFTA renewal application to confirm or update your account information, including:
   
   
   • Business and legal name
   • Tax account number
   • FEIN or Social Security number
   • Physical and mailing addresses
   • Contact information
   • USDOT number
   • Number of qualified vehicles
   • Vehicle VINs and plate numbers
   • Bulk fuel storage information, if applicable
   You can also use the paper Renewal Application for International Fuel Tax Agreement (IFTA).
   
   Mail to:
   West Virginia Division of Motor Vehicles, Motor Carrier Services 
   5707 MacCorkle Avenue SE
   P.O. Box 17900
   Charleston, WV 25317
2. Request Your Decals and Pay the Fee Enter the number of qualified vehicles requiring IFTA decals. West Virginia charges $5 for each set of two decals.
3. Receive Your New Credentials Once your renewal is approved, you will receive your IFTA license and decals for the new calendar year. Keep a copy of the license in each qualified vehicle and display one current decal on each side of the cab.

Simplify Quarterly IFTA Reporting with eIFTA by Truckopedia

eIFTA helps you prepare accurate, file-ready IFTA reports without the hassle of manual calculations, spreadsheets, or paperwork. Built 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 accurately
• Generates reports ready for review, filing, and recordkeeping

With eIFTA, you save time, cut down on reporting errors, and take the pressure out of your quarterly fuel tax reporting.