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West Virginia IFTA guide
Carriers based in West Virginia that run qualified motor vehicles in two or more IFTA jurisdictions get their IFTA license and decals from West Virginia Tax Division and file one quarterly fuel tax return there, covering miles and fuel in every member jurisdiction.
Administered byWest Virginia Tax Division
Online filingThrough the agency’s online services — confirm on the official page
Quarterly due dates
| Quarter | Period | Return due |
|---|---|---|
| Q3 2026 | Jul 1 – Sep 30, 2026 | Mon, Nov 2, 2026 Oct 31 falls on a Saturday |
| Q4 2026 | Oct 1 – Dec 31, 2026 | Mon, Feb 1, 2027 Jan 31 falls on a Sunday |
| Q1 2027 | Jan 1 – Mar 31, 2027 | Fri, Apr 30, 2027 |
| Q2 2027 | Apr 1 – Jun 30, 2027 | Mon, Aug 2, 2027 Jul 31 falls on a Saturday |
Same for every IFTA jurisdiction. When the last day of the month falls on a weekend or legal holiday, the next business day is the due date. A return is required every quarter, even with zero miles.
Taxes IFTA does not cover in West Virginia
- No separate weight-distance or highway-use tax for carriers was found for West Virginia beyond fuel tax reported on the IFTA return.
Good to know
- Quarterly report is form IFTA-13 (current version effective July 1, 2024).
IFTA basics for West Virginia carriers
- You need an IFTA license if your state is your base jurisdiction and you operate a qualified motor vehicle in two or more member jurisdictions: 2 axles over 26,000 lbs, 3 or more axles, or a combination over 26,000 lbs.
- The license is renewed every year and each qualified vehicle carries two decals.
- Late returns: $50 or 10% of delinquent taxes, whichever is greater, plus interest.
- Keep trip records and fuel receipts for 4 years.
- Tax rates change quarterly and are published in the IFTA, Inc. tax rate matrix.
File for every West Virginia carrier from one board.
Sources for this page
This summary is for orientation only and is not tax advice. Rules and rates change; always confirm with West Virginia Tax Division.