1DMF-86www.revenue.pa.gov
Motor Carrier Road Tax
Commonly Asked Questions
DMF-86 (SU) 03-20
Are you aware of the Pennsylvania
Department of Revenue’s new e-Services
portal: myPATH? You may submit
payments, registration, renewals, and more, online.
Visit revenue.pa.gov/mypathinformation for more
information.
WHAT IS IFTA?
The International Fuel Tax Agreement (IFTA) was imple-
mented in Pennsylvania in 1996 to allow motor carriers
based in Pennsylvania to file one tax return with their base
jurisdiction (Pennsylvania), on which the taxes due to all
jurisdictions would be reported and paid. The carrier only
pays the net tax due to all jurisdictions.
WHAT IS A QUALIFIED MOTOR VEHICLE?
A qualified motor vehicle is a motor vehicle, other than a
recreational vehicle, which is used, designed or maintained
for transportation of persons or property and has two axles
and a gross weight or registered gross weight exceeding
26,000 pounds or three or more axles regardless of weight
or used in combination, when the gross weight or registered
gross weight of the combination exceeds 26,000 pounds.
For more information, see 75 Pa.C.S. § 2101.1.
WHAT IS A BASE JURISDICTION?
A base jurisdiction is where one has a physical residence or
business, and where the operational records of the
licensee’s qualified motor vehicles are maintained or can
be made available.
DO I NEED AN IFTA DECAL?
Vehicles based and operating in Pennsylvania and any
other IFTA jurisdictions must display IFTA decals and carry
IFTA licenses.
WHAT IF I NEVER TRAVEL OUTSIDE OF
PENNSYLVANIA?
Operators of vehicles traveling only in Pennsylvania are
required to:
● Display PA Motor Carrier Road Tax (MCRT) decals and
carry PA MCRT registration cards.
● Maintain records of miles traveled in Pennsylvania
(including miles traveled on the PA Turnpike) and fuel
purchases by vehicle and report each to the depart-
ment upon renewing annual (July 1 through June 30)
licenses. Failure to report this information will delay the
issuance of decals.
WHAT IF I ONLY HAVE TO TRAVEL OUTSIDE OF
PENNSYLVANIA ONCE OR TWICE A YEAR. DO I
NEED AN IFTA DECAL?
No, you can contact a permitting service to obtain trip
permits. Visit the Department of Revenue’s website at
www.revenue.pa.gov for a listing of agencies. If you have
limited activity outside of Pennsylvania, the department
encourages you to purchase PA MCRT decals.
SINCE I MAY ONLY TRAVEL OUTSIDE OF
PENNSYLVANIA ONCE OR TWICE A YEAR,
SHOULD I REGISTER FOR A PA MCRT DECAL?
Yes, if you have limited activity outside of Pennsylvania, the
Department of Revenue encourages you to purchase a PA
MCRT decal. Carriers with PA MCRT decals do not have to
file quarterly tax returns, since all fuel tax is paid at the time
of purchase. However, PA MCRT carriers must keep
records of the miles traveled and gallons of fuel purchased.
This information must be reported to the department upon
renewing a license.
IF I SELL OR TRADE MY TRUCK, ARE MY DECALS
TRANSFERABLE?
No, decals cannot be transferred from one vehicle to
another or from one company to another. You must remove
your decals and keep them with your files for four years
for auditing purposes. Once decals are removed from
a vehicle, they are void. You may request an additional
decal application by calling 1-800-482-4382. For more
information, please refer to the department’s website at
www.revenue.pa.gov.
CAN I PURCHASE ADDITIONAL DECALS WHEN I
RENEW MY LICENSE IF I ANTICIPATE ADDING
VEHICLES TO MY FLEET THROUGH OUT THE YEAR?
Yes, you can purchase additional decals, but you must
account for all decals. If you purchase additional decals and
fail to use them do NOT throw them away. Keep the unused
decals with your records for four years. If you are selected
for an audit, the auditors will reconcile decals purchased
with the number of vehicle operations reported on your
quarterly IFTA tax report. Decals/credentials unaccounted
for will result in assessed additional taxable miles on which
tax and interest will be due.
WHAT IF I ORDERED AND RECEIVED AN IFTA DECAL,
AND NOW I HAVE LEASED-ON WITH A COMPANY
THAT PROVIDES ME WITH A DECAL AND REPORTS
IFTA TAXES FOR ME?
Once you establish an IFTA account you must notify the
department in writing of any account changes. This
includes cancellations, address changes, etc. The account
is your responsibility. Failure to notify the department of
IFTA CREDENTIALS/PA ONLY DECALS
GENERAL INFORMATION
myPATH
2 DMF-86 www.revenue.pa.gov
such changes could result in penalties and/or account
suspension. Decals cannot be transferred from one vehicle
to another or from one company to another. You must
remove your decals and keep them with your files for four
years for auditing purposes. Once decals are removed from
a vehicle they are void. For more information, refer to Motor
Fuel Tax Bulletin 2008-01 on the department’s website.
DO I HAVE TO REPORT ANY INFORMATION TO THE
DEPARTMENT IF I HAVE A PA MCRT DECAL?
Yes, you must report your Pennsylvania mileage and fuel
purchases for the period July 1 through June 30 upon
renewing your license. Failure to report this information will
delay the issuance of your decals.
I ORDERED AND RECEIVED AN IFTA DECAL.
NOW WHAT?
Once your account has been established, the department
will mail you quarterly tax reports. The reports are mailed so
that you have them within 30 days of the due date for timely
filing of each quarterly report. Late reports are subject to a
penalty of 10 percent of the tax due or $50, whichever is
greater.
WHAT INFORMATION DO I NEED TO COMPLETE AN
IFTA TAX REPORT?
To complete an IFTA tax report, you will need mileage
records for each vehicle, showing the miles traveled in each
jurisdiction (including Pennsylvania and the PA Turnpike),
and fuel receipts for each vehicle, showing the gallons and
the state in which fuel purchases were made. Records must
be kept separate for each quarter and for each fuel type. An
acceptable fuel receipt includes date of purchase, name of
company and address from whom the fuel was purchased,
number of gallons purchased, type of fuel, price per gallon
and the name and unit number of the trucker/company who
purchased the fuel.
WHAT IF I INCURRED NO MILEAGE FOR A QUARTER.
DO I STILL NEED TO FILE A TAX REPORT?
Yes, you must file quarterly report indicating no activity.
Failure to do so could result in penalties and/or the suspen-
sion of your IFTA account.
MY TAX RETURN IS SHOWING TOTAL IFTA MILES
AND TOTAL NON-IFTA MILES. WHAT IS THE
DIFFERENCE?
All miles traveled on roads in participating IFTA jurisdic-
tions, including Pennsylvania, are considered IFTA miles.
non-IFTA miles are miles traveled in jurisdictions that do not
participate in the IFTA: Washington D.C., Northwest
Territories, Yukon Territory, Alaska and Mexico.
CAN I ASSUME A MILES-PER-GALLON (MPG)
FACTOR?
No, your MPG will fluctuate. Your MPG will be determined
by total miles traveled for all states and total fuel purchased
for all states. Example: Total miles 13,256 ÷ Total gallons
2,568 = MPG 5.16.
DOES THE PENNSYLVANIA DEPARTMENT OF
REVENUE PROCESS THE HEAVY HIGHWAY
USE TAX, FORM 2290?
No, the Internal Revenue Service (IRS) processes Form
2290. Information on Form 2290 is available on the IRS’s
website at www.irs.gov and by calling 1-800-829-4933.
DOES THE PENNSYLVANIA DEPARTMENT OF
REVENUE REGULATE APPORTIONED
REGISTRATION?
No, apportioned registration is regulated by the PA
Department of Transportation. Information is available
on the Department of Transportation’s website at
www.penndot.gov and by calling 1-800-932-4600.
WHERE CAN I FIND ADDITIONAL INFORMATION
PERTAINING TO MOTOR CARRIER ROAD TAX
AND THE IFTA?
Additional information and forms are available on the
Department of Revenue’s website at www.revenue.pa.gov
and by calling 1-800-482-IFTA.
PA DEPARTMENT OF REVENUE
PO BOX 280646
HARRISBURG PA 17128-0646
1-800-482-4382
www.revenue.pa.gov
PENNDOT
DEPARTMENT OF MOTOR VEHICLES
1101 S FRONT STREET
HARRISBURG PA 17104
1-800-932-4600
www.penndot.gov
IRS
U.S.: 1-866-699-4096
CANADA OR MEXICO: 1-859-669-5733
www.irs.gov
REQUIRED RECORD KEEPING,
REPORTS AND TAX RETURNS
