Return Information

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Who must file an IFTA Tax Return?

Every Kansas based motor carrier issued a permit under the International Fuel Tax Agreement is required to file an International Fuel Tax Agreement (IFTA) Tax Return, Form 85, each quarter.


Amended Returns

If it becomes necessary to correct a previously filed return, please make a copy of the original return filed, mark the box at the top that indicates it is an amended return, and make the necessary changes next to the incorrect figures. An explanation of the changes must accompany the amended return.


When is Penalty and Interest Assessed?

Penalty of $50.00 or 10 percent of delinquent taxes, whichever is greater. Penalty will be assessed when failing to file a return, filing a late return, or underpaying taxes due.

Interest shall be assessed at the rate of one (1) percent per month, on all delinquent taxes due each jurisdiction.


Due Dates of Return

1st Quarter
January through March
April 30th
2nd Quarter
April through June
July 31st
3rd Quarter
July through September
October 31st
4th Quarter
October through December
January 31st


Payment Methods

  1. You can pay online by electronic check
  2. You can print a Voucher and mail in your payment


Verification and Audit

The records required to substantiate this return must be retained and are available for at least four years from the due date of the return or the date filed, whichever is later. Records, which are required to be kept, are listed in the IFTA Informational Manual provided by this department.


Filing Requirements

Any motor carrier that has an active Kansas ID and IFTA license can file tax returns online, and must do so each quarter.

All miles and gallons must be rounded to whole numbers. For example 525.5 should be rounded up to 526, and 525.4 should be rounded down to 525.

To file online, you will need to have the following information ready:

  1. Miles traveled in each Jurisdiction.
  2. Fuel purchased in each Jurisdiction.