IFTA-101 vs IFTA-100: what owner-operators actually file
Two form numbers, one filing. Here is how they fit together and what FileIFTA’s PDF is (and is not).
IFTA-100
IFTA-100 is the Quarterly Fuel Use Tax Return. It is the summary: who you are, your IFTA account, total IFTA miles, total gallons, average fleet MPG, and net tax due or credit. Many base jurisdictions print their own version with the same lettered boxes (A)–(E). You sign and submit this return — not FileIFTA.
IFTA-101
IFTA-101 is the Quarterly Fuel Use Tax Schedule. One line per jurisdiction: taxable miles, MPG, taxable gallons, tax-paid gallons, rate, and tax due or credit. Surcharge jurisdictions (Kentucky and Virginia for 3Q2026 Special Diesel) get a second line. New York’s IFTA-101-I instructions still name Indiana as a surcharge state; the 3Q2026 Special Diesel column leaves Indiana’s surcharge blank (propane only), so a diesel-only worksheet should not invent an IN surcharge row.
What FileIFTA generates
The download is an IFTA-101-style schedule with an IFTA-100-style header so you can copy figures onto the packet your base jurisdiction actually accepts. It is not an official IFTA, Inc. form, not a substitute for your state’s PDF or e-file, and not a filing. Unpaid downloads are stamped DRAFT. Paid PDFs still say we are not a tax advisor.
For the 3Q2026 due date (October 31, 2026), see the Q3 deadline page. To run the math, open the IFTA calculator.
Q3 2026 · one truck · Special Diesel