IFTA - International Fuel
Tax Agreement

The International Fuel Tax Agreement (IFTA) is a cooperative agreement among the Canadian provinces and most U.S. states to make it easier for carriers to report and pay taxes on the motor fuels they use in more than one jurisdiction.

You should register for IFTA with Nebraska if your commercial vehicle is a qualified motor vehicle which is used, designed, or maintained for the business purposes and:

  • Has two axles and a gross vehicle or registered gross vehicle weight of more than 26,000 pounds (11,797 kilograms) or
  • Has three or more axles regardless of weight, or
  • Is used in combination with a trailer, a combined weight that exceeds 26,000 pounds (11,797 kilograms)

IFTA License

The Nebraska IFTA application can be obtained from the DMV website at https://dmv.nebraska.gov/mc/apply-ifta-license. Submit the completed application form by
mail to:

Nebraska Motor Carrier Services,
PO Box 94729,
Lincoln, NE 68509.

There is a $10 for the first qualified vehicle, plus an additional $1.00 for each additional qualified vehicle. Upon receipt of the appropriate fees, Nebraska Motor Carrier Services will issue an IFTA license.

IFTA Decals

The Nebraska IFTA decal application can be obtained from the DMV website at https://dmv.nebraska.gov/mc/decals. Applicable fee will be $1 per decal set. One decal must be placed on the exterior portion of the cab’s passenger side. The second decal must be placed in the exterior portion on the driver’s side.

IFTA License Renewals

The validity for your IFTA license would be from January 1st to December 31st. You would receive a notice to renew your license as well as order the necessary decals for the coming year.

IFTA Rates For 3rd Quarter 2021

State / Province Gasoline Special Diesel Gasohol Propane LNG CNG Ethanol Methanol E-85 M-85 A55 Biodiesel Electricity Hydrogen
NEVADA (NV) U.S.
Can.		 0.2770
0.0905		 0.2770
0.0905		 0.2770
0.0905		 0.2770
0.0905		 0.2770
0.0905		 0.2770
0.0905		 0.2770
0.0905		 0.2770
0.0905		 0.2770
0.0905		 0.2770
0.0905		 0.2770
0.0905		 0.2770
0.0905

IFTA Quarterly Report and Due Date

The due date for the IFTA quarterly tax report is the last day of the month immediately following the month in which the quarter ends. If the last day of the month falls on a Saturday, Sunday or legal holiday, the due date would be the next business day.

Reporting Quarter Due Date
January - March April 30
April - June July 31
July - September October 31
October - December January 31

ExpressIFTA, the IFTA reporting software is the fastest and simplest way to prepare your IFTA fuel tax online. With automatic tax rate updates, accurate fuel tax calculation and more advanced features we make your IFTA fuel tax filing easy.

Generate Your IFTA Report

IFTA Penalties

If you have failed to file, if you file late, or if you have not paid your entire tax due, you need to pay a penalty of $50.00 or 10% of the net tax liability, whichever is greater. Even if your net tax liability is zero or a credit, you need to still pay the penalty of $50.00 for late filing.

For your unpaid tax in each jurisdiction, you need also pay interest. The rate of interest would change each year and is based on the IRS Underpayment Rate.

IFTA Quarterly Fuel Tax Report for No Operations

You are required to file IFTA quarterly report for Nebraska even if you had no activity for the quarter. Failure to file the IFTA quarterly report will result
in a penalty.

To learn more: https://dmv.nebraska.gov/mc/ifta