Welcome to the State Board of Equalization

IFTA eFile (International Fuel Tax Agreement)
Frequently Asked Questions (FAQs)

  1. What is IFTA eFile?
  2. Is there a charge to use IFTA eFile?
  3. What hours of the day is eFiling available for filing an IFTA return?
  4. Who is eligible to eFile an IFTA return?
  5. Can my agent eFile on my behalf?
  6. What IFTA forms can be eFiled?
  7. Can I eFile an IFTA return for all fuel types?
  8. Can I eFile an amended IFTA return?
  9. Can multiple reports be submitted in a single electronic transmission?
  10. How accurate is IFTA eFile?
  11. Is it safe to eFile over the Internet?
  12. How do I register to eFile?
  13. What is my Express Login Code for IFTA eFiling purposes?
  14. How do I begin to eFile?
  15. What are the IFTA eFiling due dates?
  16. Can I eFile an IFTA return after the due date for the reporting period?
  17. Is there a time limit while eFiling my IFTA return?
  18. Is there any way to save a partially completed IFTA return on eFile if I need to log out before I have completed the return?
  19. If I make a mistake, can I correct it?
  20. Do I need to submit any paper documents?
  21. Can I eFile my IFTA Quarterly Tax Return now and pay the amount I owe at a later date?
  22. If I eFile, how do I make a payment?
  23. How do I obtain an IFTA payment voucher (IFTA-100-V)?
  24. How do I get a copy of my IFTA return that I filed over the Internet?
  25. When trying to print an IFTA eFiled return I receive the error message “File Not Found.” What should I do?
  26. When I preview or print a page, some information is cut off. How can I fix this?
  27. How will I know that the California State Board of Equalization received my eFiled IFTA return?
  28. Will I continue to receive paper returns now that I am filing my returns electronically?
  29. If I don’t receive a paper return, how will I know that it is time to file?
  30. How can I receive reminders of approaching tax due dates?
  31. What if I forget my User ID?
  32. How do I change my User ID?
  33. What should I do if I have forgotten or lost my eFile password?
  34. How do I change my personal e-mail address?
  35. How do I change the business e-mail address?
  36. When filing on the Internet, will the same personalized information be provided as on my paper return form?
  37. What can I do to protect my information?
  38. When I am sending personal information to the BOE, how is my information protected?
  39. How does your website handle the protection of privacy?
  40. I can’t view or open an online form. What should I do?
  41. Which browser versions does the BOE website support?
  42. What browser options (e.g. cookies) do I need enabled to use this website?
  43. How can I tell what browser version I am using?
  44. I got a message to check my security settings. How do I do this?
  45. Why am I sometimes disconnected from the website/application?
  46. What is the best resolution (e.g. 800X600 or higher) to have set in order to use this website?
  47. Who should I contact if my account information changes and needs updating?
  48. Where can I get assistance?
  1. What is IFTA eFile?

    2. IFTA eFile is a free electronic service offered by the California State Board of Equalization that enables an International Fuel Tax Agreement Licensee based in California to quickly and accurately file an IFTA return using a computer instead of manually preparing and mailing a return.

  2. Is there a charge to use IFTA eFile?

    3. There is no charge to the taxpayer for filing an IFTA return via the Internet and no purchase of software is required.

  3. What hours of the day is eFiling available for filing an IFTA return?

    4. eServices will be unavailable from Sunday at 5:00 p.m. to Monday at 5:30 a.m., Pacific Time for routine maintenance. Responsibility for filing a return and submitting payment for tax due remains with each taxpayer.

  4. Who is eligible to eFile an IFTA return?

    5. All California State-based carriers with active and current accounts are eligible to eFile their IFTA return.

  5. Can my agent eFile on my behalf?

    6. Yes. Your agent or tax preparer may eFile your IFTA Quarterly Diesel Fuel Tax Return on your behalf. If you want to grant authorization for a tax preparer to eFile your returns, you may complete form BOE-91-B. Tax preparers must complete form BOE-91-A and submit a valid Power of Attorney. The forms must be mailed to the Motor Carrier Office at P.O. Box 942879; Sacramento, CA 94279-0065

  6. What IFTA forms can be eFiled?

    7. You may eFile the IFTA Quarterly Diesel Fuel Use Tax Report (IFTA-100) and the IFTA Quarterly Diesel Fuel Use Tax Schedule (IFTA-101).

  7. Can I eFile an IFTA return for all fuel types?

    8. Currently, you may only eFile an IFTA return for the following fuel types: diesel, gasoline, ethanol and propane. IFTA returns containing other fuel types must be filed on paper.

  8. Can I eFile an amended IFTA return?

    9. No. If it is necessary for you to file an amended IFTA return, you must file on paper.

  9. Can multiple reports be submitted in a single electronic transmission?

    10. Agents who are registered with more than one BOE fuel account license or registration number must transmit separate tax form data sets for each account license.

  10. How accurate is IFTA eFile?

    11. Very accurate. IFTA eFile performs all required computations which makes filing fast and easy and virtually eliminates the possibility of mathematical errors.

  11. Is it safe to eFile over the Internet?

    12. Our secured sites/applications are restricted to the authorized users and the information is protected through Secured Sockets Layer (SSL) protection. For more information on how our website handles security, please see our security page.

  12. How do I register to eFile?

    13. If you are a business owner select the eClient Registration link and follow the instructions to register as an eClient.

    Note: You must have your account number and Express Login Code before you register as an eClient. Once you are registered, you will receive three separate e-mails that identify your default password, User ID, and account permissions.

  13. What is my Express Login Code for IFTA eFiling purposes?

    14. Your Express Login Code is a unique eight digit alphanumeric code. This code can be located or obtained from the following sources:

    • Contacting our customer service representatives at 1- 800-400-7115, Monday through Friday, 8:00 a.m. to 5:00 p.m. Pacific Time, excluding state holidays.
    • Your email reminder to file. If you are not receiving an email reminder, please login to your eClient account and update your business email address. If you have not registered for your eClient account, you may Contact Us so we can update your account.
    • Your Express Login Code can be found on correspondence you receive from the BOE.
    • The top of your IFTA Renewal Application (See number 1 below)
      • IFTA Renewal Application
  14. How do I begin to eFile?

    15. There are two login methods for IFTA eFile, choose what’s best for you:

    eClient Login - Enjoy the benefits of becoming an eClient:

    • eFile your return
    • View prior IFTA eFiled returns
    • Personalize your own User ID and Password
    • Receive email reminders of approaching due dates
    • Change your personal and business email address online

      After you have registered as an eClient, login to IFTA eFile with your User ID and Password.

      You can register yourself as an eClient if you are registered as the owner on your IFTA account. If you want to grant authorization for a tax preparer to eFile your returns on your behalf, you may complete form BOE-91-B. Tax preparers must complete form BOE-91-A and submit a valid Power of Attorney. The forms must be mailed to the Motor Carrier Office at P.O. Box 942879; Sacramento, CA 94279-0065

    Express Login - Directly efile a return or prepayment:

    • Enter the account number and
    • Enter the eight character code found on correspondence received from the BOE.
    • Since there is no registration with Express Login, it is quick, easy and convenient to use when you’re in a hurry or having someone efile your return for you.
  15. What are the IFTA eFiling due dates?

    16. Report Period Period Covered Due Date
    1st Quarter January 1 - March 31 April 30
    2nd Quarter April 1 - June 30 July 31
    3rd Quarter July 1 - September 30 October 31
    4th Quarter October 1 - December 31 January 31

    When you file your tax return online, you will receive a confirmation number. If you are filing on the due date, you must receive a confirmation number before 12:00 a.m. (midnight), otherwise your return will be considered late. If your return or payment is filed late, interest and penalty may be charged. Failure to file a tax form, or filing an incomplete tax form, may result in charges for interest, penalty and/or license revocation.

  16. Can I eFile an IFTA return after the due date for the reporting period?

    17. Yes, only for the current reporting period. For instance, a 1st quarter return must be efiled between April 1st and April 30th to be considered timely. If you fail to file the return timely, you may still eFile a late 1st quarter return anytime between May 1st and June 30th (the late return is subject to interest and penalty charges). Returns filed on or after July 1st must be submitted on a paper return.

  17. Is there a time limit while eFiling my IFTA return?

    18. The system is set up to initially allow 30 minutes for efiling a return. However, the system will prompt you to add additional time before the 30 minutes elapses.

  18. Is there any way to save a partially completed IFTA return on eFile if I need to log out before I have completed the return?

    19. Not at this time. Currently, if you log out of eFile before you complete and submit your IFTA return, you must reenter all the information when you log in again.

  19. If I make a mistake, can I correct it?

    20. You may correct any mistake prior to clicking the Submit button. If you have already submitted your return electronically, you must file an amended return on paper.

  20. Do I need to submit any paper documents?

    21. If you eFile your return and pay any amount due using our electronic payment or credit card system, then no additional paper documents are required.

  21. Can I eFile my IFTA Quarterly Tax Return now and pay the amount I owe at a later date?

    22. Electronic Funds Withdraw (ePay) will allow you to process an ACH Debit transaction for any banking day you select up to the due date of the return. Credit card payments can not be scheduled for future dates and are processed the day of the transaction.

  22. If I eFile, how do I make a payment?

    23. Three easy and convenient payment options are available through IFTA eFile.

    Electronic Funds Withdraw (ePay) – ePay allows you to process an ACH debit transaction to transfer your payment to the BOE. Payments may be held for any banking day you select up to the due date of the return.

    Credit Card - To pay by credit card you will be directed to our third party vendor, Official Payments Corporation (OPC). American Express, Discover, MasterCard and Visa are accepted. Please note that a convenience fee of 2.3% of the transaction amount will be charged by (OPC). This fee is not revenue to the BOE.

    Paper Check – Choose this option to print out a payment voucher (IFTA-100-V) to mail in with your paper check. Attach a check or money order for the amount due made payable to the California State Board of Equalization (BOE) and mail the voucher and payment to the address indicated in the mailing instructions on the voucher. Please do not mail your check with a copy of your eFiled return.

    The printable voucher, like the majority of online BOE forms, is saved in a PDF format. To view or print these forms, you will need Adobe Acrobat Reader 5.0 or higher. If you do not have Adobe Acrobat Reader, here's how to download a free copy.

  23. How do I get a copy of my IFTA return that I filed over the Internet?

    24. You can obtain an IFTA payment voucher by clicking on the printable voucher button on the Return confirmation page.

    You can obtain a blank IFTA payment voucher and instructions by downloading form IFTA-100-V from the IFTA Electronic Filing - Main Menu page.

    The printable voucher, like the majority of online BOE forms, is saved in a PDF format. To view or print these forms, you will need Adobe Acrobat Reader 5.0 or higher. If you do not have Adobe Acrobat Reader, here's how to download a free copy.

  24. How do I get a copy of my IFTA return that I filed over the Internet?

    25. You can obtain a copy of your return by clicking on the "Print Submitted Return" button on the confirmation page after you submit your return. You can also print a previously eFiled IFTA Return by correctly entering required information and then selecting the return period you wish to print.

    Adobe Acrobat Reader 5.0 or higher is required to view and print the returns. If you do not have this software, here's how to download a free copy

  25. When trying to print an IFTA eFiled return I receive the error message “File not found”. What should I do?

    26. Depending on your browser, follow these instructions:

    Internet Explorer – Right click on the Internet Explorer icon on your desktop and select "Properties”. Under the General tab there is a section called "Temporary Internet Files”. You can either, select the "Settings" button and increase the "amount of disk space to use", or select the "Delete Files" button and then select the check box to "delete all offline content" and click "OK”.

    Netscape – Open Netscape and click on "Edit" from the top menu and select "Preferences". Under the "Advanced" option, select "Cache". Now you may either increase the amount of disk space for the Memory Cache and Disk Cache fields, or Clear Memory Cache and Clear Disk Space.

  26. When I preview or print a page, some information is cut off. How can I fix this?

    27. Sometimes the web page you are viewing is too large for your browser to print all the information. To print the entire page, you will need to adjust your browser's default print settings. To adjust these settings, please follow these simple steps:

    1. Select "File" from your browser's toolbar.
    2. Select the "Print" option.
    3. Netscape Only - Select the "Properties" button.
    4. Select the "Basics" tab.
    5. Select either the "Landscape" or "Portrait" print option -- whichever one is not already selected.
    6. Click on the "Print" button.

  27. How will I know that the California State Board of Equalization received my eFiled IFTA return?

    28. After you complete and submit your IFTA return, a confirmation page containing a confirmation number will display. You should print and keep the confirmation page with your records.


  28. Will I continue to receive paper returns now that I am filing my returns electronically?

    29. No, we no longer routinely mail IFTA paper returns. If you have a hardship and require paper returns, please Contact Us

  29. If I don’t receive a paper return, how will I know that it is time to file?

    30. IFTA returns are due on a quarterly reporting basis. We encourage you to mark the return period and due dates on your calendar.

    We also send email reminders on the 10th day of the month the return is due. If you are not receiving an email reminder, please login into your eClient account and add your business email address.

  30. How can I receive reminders of approaching tax due dates?

    31. Reminders of approaching tax due dates are emailed to your business email address. You can maintain your business email address as a registered eClient.

  31. What if I forget my User ID?

    32. You must contact the (BOE) at Contact Us.

    Note: You will be required to provide authentication information.

  32. How do I change my User ID?

    33. Select the Login to eFile using your User ID and Password link and type in your User ID and password. Then select the User Maintenance link from the Electronic Services Menu page and scroll down to "Enter your new User ID" and follow the instructions.

  33. What should I do if I have forgotten or lost my eFile password?

    34. Select the Forgotten Password link and type in your User ID. You will be required to select and answer your forgotten password question.

    Note: If you did not choose a forgotten password question and answer, you must contact the BOE to obtain a new password at Contact Us.

  34. How do I change my personal e-mail address?

    35. Login to your eClient account, select the User Maintenance link from the Electronic Services Menu page and scroll down to "Enter your e-mail address”.

  35. How do I change the business e-mail address?

    36. Login to your eClient account, select the User Maintenance link from the Electronic Services Menu page and scroll down to "Enter your e-mail address”.

  36. When filing on the Internet, will the same personalized information be provided as on my paper return form?

    37. Yes. After you successfully login, the most current information available on the system, including your travel jurisdictions will be provided for your convenience.


  37. What can I do to protect my information?

    38. There are three basic things you can do to help protect your information.

    First, do NOT provide your User ID, password or Express Login Code to anyone else.

    Second, make your password something known only by you.

    Third, always log off once you have completed your transactions. It is important to log off in order to not leave a "live" session active for someone else to use. If you were to forget to log off, you will automatically be logged off after an extended period of time has passed.

  38. When I am sending personal information to the BOE, how is my information protected?

    39. Our secured sites/applications are restricted to the authorized users and the information is protected through Secured Sockets Layer (SSL) protection which encrypts information being transferred between your computer and the BOE. It incorporates the following technological attributes to ensure data security: User-ID, Password, Data Encryption, Electronic Signature (Authorization and Security Codes), and Acknowledgments. Each Electronic Participant must also use security procedures that are reasonably sufficient and use its best efforts to ensure that all transmissions of tax returns and reports are authorized. An Electronic Participant must take the necessary precautions to safeguard its technological attributes and notify the BOE at 1-916-322-9669 when it has knowledge that its technological attributes have been compromised or a change in its authorized representative has occurred.

    For more information please see our security page.

  39. How does your website handle the protection of privacy?

    40. Please see our privacy policy which describes what information is collected and how that information is used.

  40. I can’t view or open an online form. What should I do?

    41. The majority of our online forms are in a PDF format. We use this format to assure uniformity in appearance between our online forms (when printed) and paper returns. To view these forms, you will need Adobe Acrobat Reader 5.0 or higher.

    If you do not have Adobe Acrobat Reader, here's how to download a free copy. 

  41. Which browser versions does the BOE website support?

    42. Our website supports Internet Explorer 5.01 and higher and Netscape 6.2 and higher. These are the minimum browser versions necessary to support features and functions of our electronic services. If you need to upgrade your browser, please go to the Microsoft or Netscape website.


  42. What browser options (e.g. cookies) do I need enabled to use this website?

    43. There is only one option that needs to be set in your browser to take advantage of our electronic services. The option ensures that your security level is set to medium.

    If you are using Internet Explorer, you can verify this by following these easy steps.

    • Open your browser.
    • Click on "Tools" on the toolbar.
    • Click on “Internet Options”.
    • Click on the "Security" tab.
    • Click on the "Internet" icon.
    • Click on “Custom Level.”
    • Under "Reset Custom Settings" make sure it is set to medium.
    • Click "OK".
    • If you are using Netscape Navigator, follow these steps.
    • Open your browser.
    • Click on "Edit" on the toolbar.
    • Click on "Preferences".
    • Click on "Advanced" in the category list on the left.
    • Click on "Enable Java" on the right.
    • Click "OK".
  43. How can I tell what browser version I am using?

    44. In the browser's toolbar, click on "Help". You will see a menu option that begins "About..." Click on this menu option. You will see the type of browser you are using and also what version.


  44. I got a message to check my security settings. How do I do this?

    45. To use the BOE's electronic services, there are certain security settings required. You can confirm these settings by following these directions:

    If you are using Internet Explorer, you can verify this by following these easy steps.

    • Open your browser.
    • Click on "Tools" on the toolbar.
    • Click on Internet Options.
    • Click on the "Security" tab.
    • Click on the "Internet" icon.
    • Click on Custom Level.
    • Under "Reset Custom Settings" make sure it is set to medium.
    • Click "OK".

    If you are using Netscape Navigator, follow these steps.

    • Open your browser.
    • Click on "Edit" on the toolbar.
    • Click on "Preferences".
    • Click on "Advanced" in the category list on the left.
    • Click on "Enable Java" on the right.
    • Click "OK".
  45. Why am I sometimes disconnected from the website/application?

    46. It could be because your visit to the BOE’s electronic services has timed out or because your connection to the Internet was lost.

    Your Internet Service Provider (ISP) (AOL, Prodigy, ATT WorldNet, etc.) may be experiencing problems which would in turn prevent your access to the BOE's electronic services. You can verify this by attempting to access another website. If you successfully reach other websites, we may be experiencing heavy Internet traffic and ask you to please return to our website at a later time.

  46. What is the best resolution (e.g. 800X600 or higher) to have set in order to use this website?

    47. The BOE's electronic services have been built to handle 800x600. If you are running Windows, you can change your resolution. Click on "Start." Click on "Settings". Click on "Control Panel". Click on "Display". Click on the "Settings" tab and adjust your screen area.

  47. Who should I contact if my account information changes and needs updating?

    48. You may login to your eClient account to update your personal or business email address.  The BOE requires  all other registration changes be submitted in writing. The written notification of registration changes will enable the BOE to update our records and keep your registration current. Be sure to provide all applicable account number(s) when contacting the BOE.

    Mail the notification to:
    State Board of Equalization
    Motor Carrier Section MIC 65
    P.O. Box 942879
    Sacramento, CA 94279-0065

  48. Where can I get assistance?

    49. You can contact the BOE directly by clicking on our Contact Us page.