How this worksheet works
IFTA does not tax you separately in every state you roll through as a stack of individual returns. You file one quarterly return with your base jurisdiction. Behind that return is a simple reconciliation: the fuel tax you already paid at the pump, versus the tax that goes with the miles you actually drove in each jurisdiction.
- •Fleet MPG. All miles in the period divided by all gallons purchased in the period — one number, not a per-state MPG. A per-state miles-over-gallons figure is not fuel economy, because gallons are recorded where you bought fuel, not where you burned it.
- •Taxable gallons. Miles driven in that jurisdiction divided by your fleet MPG. That is the fuel IFTA treats as used there.
- •Net gallons. Taxable gallons minus gallons already purchased (and typically tax-paid) in that jurisdiction. A positive number means you likely owe tax there; a negative number is a credit.
- •Estimated tax or credit. Net gallons times the per-gallon rate you entered for that jurisdiction.
The step-by-step filing process — deadlines, receipts, and what to send your base jurisdiction — is in our guide on how to file IFTA as an owner-operator.
About the default tax rates
Where this page pre-fills a rate, it is the official Special Diesel rate in U.S. dollars per gallon from the IFTA, Inc. Tax Rate Matrix for 4Q2026 (October 1, 2026 – December 31, 2026). We read that matrix from iftach.org on November 11, 2026. The matrix itself was marked updated November 10, 2026 and not final until December 4, 2026. Rates can change next quarter, and a jurisdiction can post a correction. Treat every pre-filled rate as a starting point, not as the number you file.
Two special cases are called out on the row itself. Kentucky and Virginia list a tax and a surcharge on the official matrix; the default adds them together so a single-field estimate is complete. Ohio had a mid-quarter rate-reduction holiday beginning October 4, 2026, so this page does not pre-fill Ohio at all — you enter the rate that applies to those miles. If you run a fuel other than Special Diesel, ignore the default and type the official rate for that fuel.
Built to use on your phone
Each jurisdiction is its own card, so the fields stay usable with a thumb — no wide spreadsheet to pinch and scroll sideways just to enter gallons. Add only the states or provinces you actually ran. Nothing is stored. If you already log miles and fuel in TruxSheet as you go, you do not have to retype a quarter of receipts into a worksheet at deadline time; the app totals it for you, and you still file the return yourself.
Common questions
How does this IFTA worksheet calculate tax?
It uses the same method as an IFTA return: one fleet-wide MPG (all miles ÷ all gallons), taxable gallons in each jurisdiction (miles in that jurisdiction ÷ fleet MPG), then net gallons (taxable gallons minus gallons you already bought there). Net gallons times that jurisdiction's per-gallon rate is the estimated tax owed or the credit.
Where do the tax rates come from?
Default rates are Special Diesel figures in U.S. dollars per gallon, taken from the official IFTA, Inc. Tax Rate Matrix for 4Q2026 (October 1, 2026 – December 31, 2026), retrieved November 11, 2026. The official matrix was last updated November 10, 2026 and was not final until December 4, 2026. Every rate field is editable. Always confirm the current rate on iftach.org before you file.
Why is a state's rate blank or different from what I expected?
Ohio is left blank on purpose for 4Q 2026 because a mid-quarter rate-reduction holiday started October 4, 2026 — one default would be wrong for the whole quarter. Kentucky and Virginia defaults add the official surcharge to the tax so the estimate is complete; you can edit them. Oregon defaults to $0.00 because no Special Diesel rate is listed on the official matrix. If a rate does not match what you see on iftach.org, use the official number.
Is this an official IFTA return?
No. This is an estimate to help you see how the arithmetic works and to check your own records. You still file with your base jurisdiction, using their form or portal, and you are responsible for the figures you submit. Keep fuel receipts and mileage records. This page does not file anything and does not store what you type.
What if I bought fuel in a state I barely drove in?
That is normal. Gallons are recorded where you purchased fuel (tax already paid at the pump). Miles are recorded where you drove. A state with gallons and no miles will show a credit once MPG can be computed, and this worksheet will flag jurisdictions that still have no miles entered — often because that mileage has not been logged yet.
Is this worksheet free, and is anything saved?
It is free and requires no account. Nothing you type is sent anywhere or stored — the arithmetic runs in your browser and disappears when you close the tab.