By Evan Reid, Founder of Haul Handbook · Updated Sep 27, 2026
Nebraska has been an IFTA member since 1990, and the Department of Motor Vehicles Motor Carrier Services Division in Lincoln, a one-stop shop for IRP, IFTA, and UCR, issues the license. The license costs 10 dollars for the first qualified vehicle plus 1 dollar for each additional vehicle, which buys the license and a decal set per vehicle. Quarterly returns are due April 30, July 31, October 31, and January 31, even with no taxable miles, and a late return costs the greater of 50 dollars or 10 percent of the net tax. Carriers who travel only in Nebraska should not be IFTA licensed.
Nebraska IFTA administration
- License fee
- $10 (10 dollars for the first qualified vehicle plus an additional 1 dollar for each additional qualified vehicle; on receipt of the fees Motor Carrier Services issues the IFTA license and decals for the qualified vehicles.)
- Decal fee
- $1 (1 dollar per vehicle beyond the first at application, and 1 dollar for each additional decal set ordered during the year on the IFTA Additional Decal Application. Neb. Rev. Stat. 66-1415 lets the director set the decal fee at no more than 10 dollars per annual decal.)
- Application
- New Account online application (combined NE IFTA/IRP application, 2026 edition), completing the areas printed in black for IFTA
- Application: url
- https://dmv.nebraska.gov/sites/default/files/doc/mc/forms/New%20Account%20online%20application%20ADA%20Accessible%202026.pdf
- Application: methods
- Submit the application with 10 dollars for the first qualified vehicle and 1 dollar for each additional one; account transactions run through the IRP and IFTA Online Services system at https://mcis.nebraska.gov/NEEnterprise.
- Application: requirements
- Any motor carrier in interstate commerce required to pay motor fuel taxes must obtain the license (Neb. Rev. Stat. 66-1406.01). The director may refuse, suspend, or revoke it if the carrier's IRP registration was suspended, revoked, or refused, if the carrier is in violation of the UCR statutes, if security was canceled or not provided, or for unfiled, late, incomplete, or non-electronic returns, unpaid tax, or false reports (66-1406.02).
- Filing frequency
- Quarterly. Every licensee files a return every quarter, even when no taxable miles were traveled or all miles were in Nebraska. Returns are due April 30, July 31, October 31, and January 31; a return postmarked by midnight on the due date is timely, and a due date on a Saturday, Sunday, or legal holiday moves to the next business day. Failing to receive the return form does not excuse late filing.
- Base jurisdiction: summary
- Nebraska is the base jurisdiction when the carrier's qualified motor vehicles are based in Nebraska for vehicle registration purposes, operational control and records of those vehicles are maintained or can be made available in Nebraska, and some mileage is accrued by qualified vehicles in the fleet in Nebraska.
- Base jurisdiction: interstate only
- One license issued by the base state authorizes travel in all IFTA member jurisdictions; carriers who travel only in Nebraska should not be licensed for IFTA.
- Late-filing penalty
- The greater of 50 dollars or 10 percent of the net tax liability for a late-filed return, a failure to file, or an underpayment; the 50 dollar penalty applies even when the return shows zero or a credit. Interest is charged on delinquent tax owed each jurisdiction at a rate that changes annually, based on the IRS underpayment rate.
- Penalty: no credentials
- Bringing fuel into Nebraska in a qualified vehicle without an IFTA license or a trip permit carries a 100 dollar administrative penalty per violation (Neb. Rev. Stat. 66-1417).
- Penalty: audit
- Every licensee is subject to audit. If records are unacceptable, audit staff may cut the reported MPG by 20 percent and disallow undocumented tax-paid fuel, and the burden of proof lies with the licensee. An audit finding may be appealed by a written hearing request within 30 days of the final notice; Motor Carrier Services gives at least 20 days written notice of the hearing.
More Nebraska IFTA rules
- Filing portal: detail
- Returns can be filed and balances paid online by e-check or by Visa or MasterCard; a carrier who filed on paper can pay the balance through the same system. The Motor Carrier Online Services page lists IFTA Services and IRP Services at this address with no fee for the online services.
- Qualified motor vehicle
- A motor vehicle used, designed, or maintained for transportation of persons or property that has two axles and a gross vehicle weight or registered gross vehicle weight over 26,000 pounds (11,707 kilograms), has three or more axles regardless of weight, or is used in combination when the combination weight exceeds 26,000 pounds. Recreational vehicles are excluded.
- Credentials
- Each licensee receives one IFTA license (cab card) and must carry a copy in each qualified vehicle; failing to display it can force the purchase of a trip permit and bring a citation. A duplicate license is requested in writing. One decal goes on the exterior of the cab's passenger side and the second in the same position on the driver's side; decals are not truck-specific. Transporters, manufacturers, dealers, and drive-away operations may display the decal temporarily, and buses may place it on the driver's side. A 30-day temporary decal or permit is available by calling Motor Carrier Services at 402-471-4435 and must be carried with a copy of the license.
- Renewal
- Decals are obtained annually at renewal for all Nebraska-based qualified vehicles. The Department's 2026 enforcement date for IFTA credentials was March 1, 2026.
- Recordkeeping
- Keep records supporting each return for four years from the due date or filing date, whichever is later, and sign and return the Audit Recordkeeping Notice. Mileage records must show each trip's dates, origin and destination, route, beginning and ending odometer, total and per-jurisdiction miles, unit number or VIN, fleet number, and registrant name, including loaded, empty, deadhead, bobtail, and toll road miles. GPS systems must log a position at least every 10 minutes with the engine on (latitude and longitude to four decimals, ECM odometer, and vehicle ID) in an XLS, XLSX, or CSV spreadsheet and keep raw data four years. Fuel receipts must show date, seller name and address, gallons, fuel type, price per gallon, unit or plate number, and licensee name; prepaid fuel receipts are not acceptable. Unused decals are kept four years.
- Bond requirement: summary
- No standard bond amount is published on the Nebraska IFTA pages. Neb. Rev. Stat. 66-1406.02 lists a canceled security, or a failure to provide additional security as required, among the grounds to refuse, suspend, or revoke the license, so security can be required, but no dollar figure appears on the pages read.
- Trip permit: summary
- A qualified vehicle without an IFTA license must buy a 72-hour fuel permit online before entering Nebraska. The fuel permit costs 20 dollars, a 72-hour prorate (registration) permit costs 25 dollars, and the combined prorate and fuel permit costs 45 dollars, each plus a processing fee; printed or digital copies are accepted but must be in the driver's possession.
Quarterly filing deadlines
Returns are due on the same schedule every year. Missing one draws the late-filing penalty above.
Licensing rules, records, and penalties
Which vehicles the licence covers, how long it runs, what Nebraska 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 for transportation of persons or property that has two axles and a gross vehicle weight or registered gross vehicle weight over 26,000 pounds (11,707 kilograms), has three or more axles regardless of weight, or is used in combination when the combination weight exceeds 26,000 pounds. Recreational vehicles are excluded.
- Application: Form
- New Account online application (combined NE IFTA/IRP application, 2026 edition), completing the areas printed in black for IFTA
- Application: Url
- https://dmv.nebraska.gov/sites/default/files/doc/mc/forms/New%20Account%20online%20application%20ADA%20Accessible%202026.pdf
- Application: Methods
- Submit the application with 10 dollars for the first qualified vehicle and 1 dollar for each additional one; account transactions run through the IRP and IFTA Online Services system at https://mcis.nebraska.gov/NEEnterprise.
- Application: Requirements
- Any motor carrier in interstate commerce required to pay motor fuel taxes must obtain the license (Neb. Rev. Stat. 66-1406.01). The director may refuse, suspend, or revoke it if the carrier's IRP registration was suspended, revoked, or refused, if the carrier is in violation of the UCR statutes, if security was canceled or not provided, or for unfiled, late, incomplete, or non-electronic returns, unpaid tax, or false reports (66-1406.02).
- Credentials
- Each licensee receives one IFTA license (cab card) and must carry a copy in each qualified vehicle; failing to display it can force the purchase of a trip permit and bring a citation. A duplicate license is requested in writing. One decal goes on the exterior of the cab's passenger side and the second in the same position on the driver's side; decals are not truck-specific. Transporters, manufacturers, dealers, and drive-away operations may display the decal temporarily, and buses may place it on the driver's side. A 30-day temporary decal or permit is available by calling Motor Carrier Services at 402-471-4435 and must be carried with a copy of the license.
- Renewal
- Decals are obtained annually at renewal for all Nebraska-based qualified vehicles. The Department's 2026 enforcement date for IFTA credentials was March 1, 2026.
- Penalties: No credentials
- Bringing fuel into Nebraska in a qualified vehicle without an IFTA license or a trip permit carries a 100 dollar administrative penalty per violation (Neb. Rev. Stat. 66-1417).
- Penalties: Audit
- Every licensee is subject to audit. If records are unacceptable, audit staff may cut the reported MPG by 20 percent and disallow undocumented tax-paid fuel, and the burden of proof lies with the licensee. An audit finding may be appealed by a written hearing request within 30 days of the final notice; Motor Carrier Services gives at least 20 days written notice of the hearing.
- Bond requirement: Summary
- No standard bond amount is published on the Nebraska IFTA pages. Neb. Rev. Stat. 66-1406.02 lists a canceled security, or a failure to provide additional security as required, among the grounds to refuse, suspend, or revoke the license, so security can be required, but no dollar figure appears on the pages read.
- Recordkeeping
- Keep records supporting each return for four years from the due date or filing date, whichever is later, and sign and return the Audit Recordkeeping Notice. Mileage records must show each trip's dates, origin and destination, route, beginning and ending odometer, total and per-jurisdiction miles, unit number or VIN, fleet number, and registrant name, including loaded, empty, deadhead, bobtail, and toll road miles. GPS systems must log a position at least every 10 minutes with the engine on (latitude and longitude to four decimals, ECM odometer, and vehicle ID) in an XLS, XLSX, or CSV spreadsheet and keep raw data four years. Fuel receipts must show date, seller name and address, gallons, fuel type, price per gallon, unit or plate number, and licensee name; prepaid fuel receipts are not acceptable. Unused decals are kept four years.
Who needs a Nebraska IFTA license
A qualified motor vehicle has two axles above the federal weight line, three or more axles at any weight, or runs in a heavy enough combination. Recreational vehicles are out.
Nebraska is your base when the vehicles are registered here, operational records are kept or available here, and the fleet runs some miles here. One license from the base state covers every member jurisdiction.
How to apply
File the New Account online application, completing the IFTA areas, and pay for the first vehicle plus each additional one. Motor Carrier Services then issues the license and decals. Account work runs through the IRP and IFTA Online Services system.
The Director can refuse or revoke a license over a suspended IRP registration, a UCR violation, lapsed security, or a record of late or missing returns and unpaid tax.
License copies and decals
Carry a copy of the license in each qualified vehicle, since a missing copy can force a trip permit purchase and a citation. One decal goes on each side of the cab's exterior, and decals are not tied to one truck. A temporary decal or permit is available by phone for a short window, and decals renew every year for Nebraska-based vehicles.
Returns, penalties, and records
Every licensee files every quarter, even with zero taxable miles or all miles in Nebraska. A postmark by midnight on the due date is on time, and weekend or holiday dates roll to the next business day. Returns and payments go online by e-check or card.
Late returns draw the greater of a flat penalty or a percentage of net tax, plus interest. Keep mileage, GPS, and fuel records for four years, because audit staff can cut reported fuel economy and disallow undocumented fuel.
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 Nebraska 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 Nebraska IRP. If you are still setting up, the full order of operations is in start a trucking company in Nebraska.