The International Fuel Tax Agreement (IFTA) is an agreement among jurisdictions (states of the United States and Canadian provinces) to simplify the reporting of the fuel use taxes by interstate carriers. IFTA may significantly reduce the paperwork and compliance burdens for reporting fuel tax liability for gasoline, diesel, propane, blended fuels (gasohol or ethanol), compressed natural gas, E-85, M-85, and A55.
If you have any questions about IFTA, contact the Department of Revenue Services (DRS).
- Audit & Billing Questions: Excise Field Unit: 860-541-3222
- Registration Questions: 860-297-5666
- Email: email@example.com
- Access IPC online return filing system: CT IFTA Processing System
Monday through Friday, 8:30 a.m. to 4:30 p.m.
New CT IFTA Licenses:
To register for the first time as an IFTA licensee in Connecticut, you must:
- Register with DRS as a Connecticut business using form REG-1 which you can access from the Registration/Applications page
- As a first time Connecticut IFTA Licensee, you will also need to file form CT-IFTA-2. Complete the form and mail it to the address provided with the amount due for the decals you are ordering. DRS will process your application and mail your license and decals to you. DRS will also provide you with the unique IFTA Account Number you will use to apply for online access to your account.
- If your business has a Connecticut Tax Registration Number complete only form CT-IFTA-2 and mail to the below address.
Important the FEIN number or Social Security Number must be the same as what was registered with the Federal Motor Carrier Safety Administration (FMCSA).
For more information visit: https://safer.fmcsa.dot.gov/
Return the completed application(s) REG-1 and or CT-IFTA-2 with full payment to:
State of Connecticut
Department of Revenue Services
PO Box 2937
Hartford CT 06104-2937
Accountants and Agency’s:
If a third party (service agent, accountant, etc.) prepares the IFTA return the Agency must be registered and authorized to complete your return. A properly completed Power of Attorney form LGL-001, to authorize one or more individuals to represent you before DRS must be completed and returned to the above address or may be email directly to: firstname.lastname@example.org
Follow the instructions on the LGL-001 Power of Attorney form. Additional requirements:
In Part I:
Write in your USDOT number, and IPC account number in the space for Social Security Number.
In Part II:
The following sections boxes must be completed for the powers given:
- Delegate authority or to substitute another representative,
- Represent the taxpayer(s) named above before DRS, and
- Sign returns.
In Part III:
- Name, Address, Phone, Fax, Email, and the EIN# (Federal Id) of the Agency
- Tax Type (IFTA), and Years or Period (Example 7/1/2019 – until Revoked)
- When DRS receives the completed Power of Attorney form (LGL-001), the Agency will be registered in the IPC online return filing system.
- An email will be sent to the Agency, instructing the Agency to create their own log in credentials.
- Each authorized employees of the Agency must create his/her own log in credentials.
- It is responsibility of the Taxpayer or the Agency to notify DRS of any changes to the Power of Attorney, including any changes to Agency staff with log in credentials. DRS is not liable for any loss caused by any action or omission of the Agency of or its Employees.
- Once the Agency is set up in the IPC system the Agency will see a list of their clients’ accounts.
*P510 RETENTION AND AVAILABILITY OF RECORDS
A licensee shall retain the records of its operations to which IFTA reporting requirements apply for a period of four years following the date the IFTA tax return for such operations was due or was filed, whichever is later, plus any period covered by waivers or jeopardy assessments.
A licensee must preserve all fuel and distance records for the period covered by the quarterly tax returns for any periods under audit in accordance with the laws of the base jurisdiction.
On request, the licensee shall make such records available for audit to any member jurisdiction.
DRS has created suggested record keeping forms to account for mileage and fuel.
Suggested IFTA Record keeping forms: CT IFTA Forms