By Evan Reid, Founder of Haul Handbook · Updated Sep 27, 2026
Kansas is an IFTA member (it joined the agreement in 1992) and the Kansas Department of Revenue administers it through its Motor Fuel / IFTA section in Topeka. A Kansas-based carrier running qualified motor vehicles applies on Form MF-39 or online, pays $10 for the first qualified vehicle and $1 for each additional one, and receives a master license and a set of decals per vehicle; extra decal sets are $1 each. Quarterly returns on Form MF-85 are due the last day of the month after each quarter (April 30, July 31, October 31, January 31) and must be filed even with no tax due, through the KDOR Customer Service Center. Carriers without an IFTA license buy a Kansas fuel permit instead: $13 for 24 hours or $25 for 72 hours.
Kansas IFTA administration
- Agency
- Kansas Department of Revenue, Motor Fuel / IFTA section (Scott Building, 120 SE 10th Ave., Topeka, KS 66612-1103; 785-368-8222; [email protected])
- License fee
- $10 (Form MF-39 and the KDOR motor fuel FAQ both price the IFTA license at $10 for the first qualified motor vehicle and $1.00 for each additional qualified motor vehicle, paid with the application; the licensee then receives a master license and decals for each vehicle.)
- Decal fee
- $1 (Additional decals cost $1.00 per set, one set per vehicle, ordered online or on Form MF-23. A vehicle leaving Kansas within 10 days may run on a 30-day temporary decal permit the licensee issues itself, one per vehicle, carried with a copy of the IFTA license.)
- Application
- Form MF-39, Kansas Application for International Fuel Tax Agreement (IFTA), with Form AUD-29 (IFTA Agreement to Maintain Records) and the IRS SS-4 or 147C letter confirming any FEIN; apply on paper or online at ksrevenue.gov.
- Application: requirements
- A Kansas-based carrier operating a qualified motor vehicle. The application lists owners or officers, the USDOT number (mandatory for a motor carrier; registrant-only carriers get a number assigned by KDOR instead), any Kansas IRP account number, a vehicle list with VINs, fuel types, and bulk storage jurisdictions. KDOR will not issue a license if the applicant's USDOT is not authorized or current-year UCR fees are unpaid, or if a prior IFTA license is still under revocation.
- Application: methods
- Mail to Kansas Department of Revenue, Motor Fuel Tax, PO Box 750680, Topeka, KS 66625-0680, or apply online. Questions: 785-368-8222.
- Filing frequency
- Quarterly, on Form MF-85, International Fuel Tax Agreement (IFTA) Tax Return, with Kansas Schedule 85A. A return is required every tax period even when no tax is due and even if the vehicles never left Kansas that quarter.
- Base jurisdiction: summary
- Kansas is the base jurisdiction when the carrier has IFTA qualified vehicles registered in Kansas, controls their use from a physical location in Kansas, keeps or can make available their records at a physical location in Kansas, and at least one vehicle travels some miles in Kansas.
- Late-filing penalty
- Penalty and interest are assessed for failing to file, filing late, or underpaying (KDOR FAQ). Under IFTA Articles of Agreement R1220 the base jurisdiction may assess the greater of $50 or 10 percent of delinquent taxes, and under R1230 interest for a U.S.-based fleet runs at two percentage points above the Internal Revenue Code section 6621(a)(2) underpayment rate. Failing to file a quarterly report leads to revocation; reinstatement requires paying all taxes, filing all returns, paying the $10 and $1 registration fees again, and posting a bond.
More Kansas IFTA rules
- Filing portal: return form
- Form MF-85 with Schedule 85A. Credit balances of $10 or more can be refunded by checking the box on the return; otherwise they carry forward, for no more than eight quarters.
- Filing portal: account setup
- The KDOR Trucking Through Kansas page links the Customer Service Center for IFTA additional decals, license renewal and return filing.
- Qualified motor vehicle
- A motor vehicle used, designed or maintained to transport persons or property that has two axles and a gross or registered gross vehicle weight over 26,000 pounds, or three or more axles regardless of weight, or is used in combination when the combination exceeds 26,000 pounds gross vehicle weight. Recreational vehicles are excluded unless used in a business endeavor.
- Credentials: summary
- After registration KDOR issues a master license and one set of decals for each qualified vehicle. The license copy and decals must come off the vehicle and go back to KDOR when the license is surrendered; running on surrendered or revoked decals draws penalties.
- Trip permit: summary
- In place of an IFTA license, a carrier may pay Kansas fuel use tax trip by trip: $13 for a 24-hour motor fuel permit or $25 for a 72-hour permit, bought in multiples of three, at ports of entry, through K-TRIPS, or from the KDOT Central Permit Office at 785-368-6501.
- Bond requirement: summary
- KDOR may require a bond when a licensee has filed late, not remitted tax, or shown a problem on audit. Form MF-39 sets it at four quarters of tax liability or $1,000, whichever is greater; the motor fuel FAQ lists a bond covering three quarters of liability, not less than $1,000, as a condition of reinstating a revoked license. Both are recorded as each document prints them.
- Recordkeeping: summary
- Licensees keep detailed distance and fuel records supporting each return for four years, including after the final return when a license is cancelled. KDOR's FAQ says the mileage record elements are the same for IFTA and IRP, starting with the start and end date of each trip. Kansas audits 3 percent of its base-jurisdiction licensees each year, and without adequate records KDOR may apply a standard 4 miles per gallon.
- Renewal
- Annual. KDOR mails a renewal application before the current credentials expire, and the license can also be renewed online through the KDOR Customer Service Center.
- Contact: email
- [email protected]
Quarterly filing deadlines
Returns are due on the same schedule every year. Missing one draws the late-filing penalty above.
Scroll sideways to see every column.
Licensing rules, records, and penalties
Which vehicles the licence covers, how long it runs, what Kansas can ask you to post or produce, and what a late or wrong return costs. Each one is sourced.
- Qualified motor vehicle
- A motor vehicle used, designed or maintained to transport persons or property that has two axles and a gross or registered gross vehicle weight over 26,000 pounds, or three or more axles regardless of weight, or is used in combination when the combination exceeds 26,000 pounds gross vehicle weight. Recreational vehicles are excluded unless used in a business endeavor.
- Application: Form
- Form MF-39, Kansas Application for International Fuel Tax Agreement (IFTA), with Form AUD-29 (IFTA Agreement to Maintain Records) and the IRS SS-4 or 147C letter confirming any FEIN; apply on paper or online at ksrevenue.gov.
- Application: Requirements
- A Kansas-based carrier operating a qualified motor vehicle. The application lists owners or officers, the USDOT number (mandatory for a motor carrier; registrant-only carriers get a number assigned by KDOR instead), any Kansas IRP account number, a vehicle list with VINs, fuel types, and bulk storage jurisdictions. KDOR will not issue a license if the applicant's USDOT is not authorized or current-year UCR fees are unpaid, or if a prior IFTA license is still under revocation.
- Application: Methods
- Mail to Kansas Department of Revenue, Motor Fuel Tax, PO Box 750680, Topeka, KS 66625-0680, or apply online. Questions: 785-368-8222.
- Credentials: Summary
- After registration KDOR issues a master license and one set of decals for each qualified vehicle. The license copy and decals must come off the vehicle and go back to KDOR when the license is surrendered; running on surrendered or revoked decals draws penalties.
- Renewal
- Annual. KDOR mails a renewal application before the current credentials expire, and the license can also be renewed online through the KDOR Customer Service Center.
- Bond requirement: Summary
- KDOR may require a bond when a licensee has filed late, not remitted tax, or shown a problem on audit. Form MF-39 sets it at four quarters of tax liability or $1,000, whichever is greater; the motor fuel FAQ lists a bond covering three quarters of liability, not less than $1,000, as a condition of reinstating a revoked license. Both are recorded as each document prints them.
- Recordkeeping: Summary
- Licensees keep detailed distance and fuel records supporting each return for four years, including after the final return when a license is cancelled. KDOR's FAQ says the mileage record elements are the same for IFTA and IRP, starting with the start and end date of each trip. Kansas audits 3 percent of its base-jurisdiction licensees each year, and without adequate records KDOR may apply a standard 4 miles per gallon.
Who licenses for IFTA in Kansas
Kansas is your base when your qualified vehicles are registered here, you control them from a physical Kansas location, you keep or can produce their records here, and at least one runs some Kansas miles. A qualified vehicle follows the IFTA definition by weight and axle count.
If your trucks never leave Kansas, you do not need IFTA. A carrier without an IFTA license can buy Kansas fuel permits trip by trip instead.
How to apply
File Form MF-39 with the records agreement on Form AUD-29, by mail or online. The application needs your USDOT number, any Kansas IRP account number, and a vehicle list with VINs. KDOR will not issue a license when your USDOT is not current, your UCR fees for the year are unpaid, or an earlier IFTA license is still revoked.
The license fee covers the first vehicle and a smaller amount for each one after. Extra decal sets go on Form MF-23, and a truck leaving Kansas soon can run on a temporary decal permit you issue yourself.
Filing, penalties, and records
Returns are due the last day of the month after each quarter closes, and a due date on a weekend or holiday moves to the next business day. A missed return leads to revocation, and reinstatement means filing every return, paying the tax, paying the license fees again, and posting a bond.
Keep distance and fuel records for the full retention period KDOR sets. Kansas audits a share of its licensees every year, and without adequate records KDOR can assign a standard fuel economy figure.
Credits and renewal
A return that ends in a credit can be refunded by checking the box on the return, or the credit carries forward for a limited number of quarters. The license renews each year; KDOR mails a renewal application, and you can also renew in the Customer Service Center.
The tax rates live in the quarterly matrix
IFTA rates change every quarter, so we keep them in one refreshed store instead of copying them onto every state page. The current quarter is 4Q 2026, effective Oct 1, 2026 through Dec 31, 2026, provisional until Dec 4, 2026. Use the IFTA rates by state table for the full matrix, or the IFTA calculator to run your miles and gallons against the current rates.
For the registration-to-return process in order, follow the Kansas IFTA filing walkthrough.
What pairs with IFTA
IFTA and IRP travel together: the same interstate operation that needs a fuel tax license usually needs apportioned plates through Kansas IRP. If you are still setting up, the full order of operations is in start a trucking company in Kansas.