Form Ft 441 543 – Fill Out and Use This PDF

International Fuel Tax Agreement (IFTA)

Application

Application type

Original Reissue Address change Name change Ownership/Corporation change

Business type

Individual Partnership Corporation Other

PRINT or TYPE Legal name		Trade name (DBA)
Tax Identification number (TIN)	Unified Business Identifier (UBI) number		IFTA licensee US DOT number
Contact name			(Area code) Telephone number
(Area code) Fax number	Email address
Physical address, City, State, ZIP code
Mailing address, City, State, ZIP code
Address of location of records, City, State, ZIP code

List names and titles of all corporate officers or partners (attach separate sheets if necessary)

1.

2.

Bank name and address

List one jurisdiction, besides Washington State, you will be operating in

Answer the following

1. If vehicle is leased, provide: Company name

		U.S. DOT number				IFTA licensee number
2.	Have you previously held an IFTA license in Washington State?						. . . . . . Yes	No
	If yes, provide name and IFTA licensee account number:
3.	Do you have an active IFTA license in another state?						. . . . . . Yes	No
	If yes, list state:

If applicable, fill out the following International Registration Plan (IRP) information

If you are a service bureau, include a notarized Power-of-Attorney

I certify under penalty of perjury under the laws of the state of Washington that the foregoing is true and correct.

		PRINT or TYPE name and title
		X
Date and place signed		Signature

FT-441-543 (R/10/13)WRA Page 1 of 3

International Fuel Tax Agreement (IFTA)

Application

Instructions

International Fuel Tax Agreement (IFTA) section is to be filled out by the account holder or Service Bureau:

Application type:	check only one box
Business type:	check the box for the type of business for your IFTA account
Legal name:	enter your legal name
Trade name (DBA):	enter name you are doing business as
TIN:	this will be your Taxpayer Identification Number, Employee Identification Number, or your
	Social Security number
UBI number:	A 9-digit tax ID number assigned to all Washington businesses from the Business
	License Services office. If you don’t have a UBI visit http://business.wa.gov/BLS or call
	1-800-451-7985.
US DOT number:	this number is provided to you by Department of Transportation (DOT). If you don’t
	have a DOT number apply at DOT 360-753-9875 or visit their website at www.
	usdotnumberregistration.com
Contact name, telephone,
Fax, Email address:	these sections must be filled in
Physical address:	is the physical address where your business is located
Mailing address:	is your United States Postal Service (USPS) address
Location of records:	list the address of where you keep your records
Names and titles of
corporate officers, partners:	print at least three corporate officers or partner names on the space provided and
	include any others on a separate sheet.
Bank name of business account: print the name and address of the bank where your business account is held
Leased vehicle:	if vehicle is leased with another company, provide company name, company US DOT
	number and IFTA licensee number.

IRP information

International Registration Plan (IRP) - if you have an IRP account in Washington complete this section:

IRP account number:	list your active IRP account
Total number of vehicles:	list the number of vehicles registered under IRP
Type of fuel used:	check accordingly
Jurisdictions:	list one jurisdiction, besides Washington, you will be operating in
Sign and date:	this section must be filled out so the application may be processed.

Definitions

Jurisdiction: state or Canadian Province who are a member of IFTA

Intrastate: vehicles traveling in only one jurisdiction

Interstate: vehicles traveling in more than one jurisdiction

Tax return: the form used by an IFTA licensee to report fuel taxes quarterly

What is an IFTA license?

IFTA is an agreement among states and Canadian provinces that standardizes the reporting of fuel taxes by motor carriers operating in more than one state or province. An IFTA license allows you to file only one tax return to your base jurisdiction and report miles traveled and fuel purchased in all IFTA jurisdictions.

The plan requires licensees to report fuel taxes by filing quarterly tax returns. Types of fuel include gasoline, diesel, propane, natural gas, and gasohol. Within Prorate and Fuel Tax, the IFTA unit processes tax returns and reports information to IFTA, Inc. Your fuel taxes are collected and distributed to member jurisdictions.

To qualify for a Washington IFTA license, you must have:

•฀ a฀commercial฀vehicle฀over฀26,000฀pounds฀gvw฀(gross฀vehicle฀weight)฀traveling฀in฀two฀or฀more฀states฀or฀provinces,

•฀ vehicles฀with฀three฀or฀more฀axles฀regardless฀of฀weight,฀and,

•฀ a฀combination฀of฀vehicles฀that฀weigh฀more฀than฀a฀total฀of฀26,000฀pounds฀gvw฀or฀registered฀gvw฀but฀does฀not฀include฀ recreational vehicles.

FT-441-543 (R/10/13)WRA Page 2 of 3

An IFTA license is valid for one calendar year and expires on December 31. Display the current year IFTA license and decals (see Decals below for placement) within 60 days of the first day of the calendar year. A copy of this license must be carried in each qualified vehicle. You can renew your license by:

•฀ Submitting฀a฀completed฀decal฀application฀which฀we฀mail฀to฀you฀in฀October฀of฀the฀current฀year,

•฀ Filing฀all฀returns฀up฀to฀the฀revocation,฀and,

•฀ Paying฀any฀fuel฀taxes฀due.

Decals

As an IFTA licensee, you purchase IFTA decals to display on the truck cab. They must be on both the driver’s and passenger’s side lower rear exterior of the cab. Decals are purchased annually at $10 for a set.

Special fuel permits

If you are not an IFTA licensee and need to travel in Washington, you may purchase a Special Fuel permit. These three- day permits may be purchased by contacting an authorized Vehicle Licensing agent or from DOT’s permitting office.

Cancellation and revocation

•฀ Current฀IFTA฀licensees฀may฀cancel฀their฀license฀at฀any฀time,฀by฀marking฀a฀current฀tax฀return฀in฀the฀“cancel฀license”฀

section and adding the effective date or you may send us a letter.

•฀ A฀revocation฀of฀an฀IFTA฀license฀will฀occur฀for฀failing฀to฀ile฀a฀quarterly฀tax฀return฀or฀for฀not฀paying฀your฀fuel฀taxes.฀We฀ will฀send฀you฀a฀“Notice฀of฀Intent฀to฀Revoke”฀letter฀and฀you฀will฀have฀20฀days฀to฀submit฀your฀tax฀return฀and฀payment.฀You฀

cannot operate in any member jurisdiction if you have a revoked license. If you are licensed under the International Registration Plan (IRP) in Washington, this license will also be revoked.

•฀ To฀reissue฀your฀revoked฀or฀cancelled฀license,฀you฀will฀need฀to฀complete฀the฀following:

•฀ complete฀a฀new฀IFTA฀License฀Application

•฀ submit฀all฀tax฀returns฀due

•฀ pay฀any฀unpaid฀balances฀for฀each฀license

•฀ include฀$100฀reinstatement฀fee฀for฀each฀revoked฀license฀reissued.

Recordkeeping

You must keep your IFTA records for four years from the date the tax return was due or filed, whichever is later. The IFTA procedure manual requires you to keep the Driver’s Daily Logs for four years if you use them as your only source documentation for operations.

An audit of your business activities will include several major areas:

1.Fuel verification of proper amounts and classifications reported on the return.

2.Verification of deductions and exemptions of proper amounts documented.

3.Mileage verification of total and jurisdictional miles reported on your reports or applications.

IFTA contact information

Telephone number for IFTA unit: (360) 664-1868

Field office physical locations:
Prorate and Fuel Tax	Prorate and Fuel Tax
2424 Bristol Court SW	1301 NE 136th Ave
Olympia WA 98502	Vancouver WA
Phone: 360-664-1895	Phone: 360-260-6396
	(closed on Wednesday)