Nebraska (NE) IFTA Fuel Tax

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Do I need to register for IFTA in Nebraska?

The state of Nebraska considers a qualified motor vehicle as one that is designed, used, or maintained for the transportation of persons or property that have:

  • Two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
  • Having three or more axles regardless of weight; or used in combination, when the weight of such combination exceeds 26,000 pounds, or 11,797 kilograms gross vehicle or registered gross vehicle weight.

The state of Nebraska does not include recreational vehicles in the IFTA tax unless they are used in conjunction with any business endeavor. Recreational vehicles include motor homes, pickup trucks with attached campers and buses when used exclusively for personal pleasure by an individual.


How do I apply for an IFTA license in Nebraska?

Contact Nebraska to receive and complete the Nebraska Combined IRP/IFTA Application.


What fees does Nebraska charge for IFTA?

Nebraska charges $10 for decals on your first vehicle and $1 for decals on each one of your additional vehicle.


What IFTA credentials will Nebraska give me?

Nebraska will provide you with one IFTA license and a set of decals. A photocopy of the original license must be maintained in the cab of each one of your qualified motor vehicles. The original license should be kept at your business address in a safe place. Your Nebraska IFTA license is valid for the calendar year January 1 through December 31.


Do I file a quarterly fuel tax report if I didn't run during the quarter?

Yes, the state of Nebraska still requires you to submit a "zero" report even if no fuel or IFTA mileage was traveled in that quarter.


What is the penalty and interest rate for filing a late quarterly fuel tax report in Nebraska?

Nebraska charges a late penalty of $50 or 10% of the net tax due, whichever is greater. Interest is computed on overdue taxes in each jurisdiction at a rate of .4167% per month. Even if you are due a net refund, interest still applies to each jurisdiction for any underpayment of fuels use tax to that jurisdiction. This interest is calculated from the day after the IFTA quarterly due date for each month, or fraction of a month, until paid.


How do I obtain a Nebraska IFTA return?

You can generate and print your IFTA return easily online at ExpressIFTA. Prior to the end of each calendar quarter, Nebraska's Motor Carrier Services Division will mail to you an IFTA tax return. Tax returns may be sent/delivered to the DMV. Qualified carriers may also choose to file the return on-line at click dmv.ne.gov by clicking on IFTA Services.


Where can I get more information regarding IFTA in Nebraska?

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