# IFTA in New York: How to File and Stay Compliant

New York issues IFTA through OSCAR, the Department of Taxation and Finance's credentialing portal — alongside a Highway Use Tax that IFTA does not cover. Here's how a New York carrier, or a Quebec fleet crossing at Champlain, handles both.

Source: https://www.highpointgps.com/resources/ifta-new-york-filing-guide
By Israel Margulies, CEO & Founder — published 2026-09-18, updated 2026-09-18

## Who Administers IFTA in New York

The New York State Department of Taxation and Finance administers IFTA for carriers based in the state, and it issues the credential through OSCAR — the One Stop Credentialing and Registration system — which is also where New York issues its Highway Use Tax certificates. The IFTA requirement is the standard one: qualified motor vehicles, generally over 26,000 pounds or with three or more axles, operating in New York and at least one other member jurisdiction.

## HUT Is Not IFTA, and New York Wants Both

The thing that surprises carriers new to New York is the Highway Use Tax. HUT is a weight-distance tax on miles travelled on New York public highways by vehicles over 18,000 pounds, and it exists alongside IFTA rather than inside it. A truck based in New York, or a Quebec or Ontario carrier running south through Champlain or the Thousand Islands, needs a HUT certificate and decal in addition to its IFTA credential, and files HUT returns on their own schedule in addition to the IFTA quarterly return.

The two programs read the same odometer. IFTA wants distance by jurisdiction so it can settle fuel tax; HUT wants New York miles by weight class so it can charge for the road. A mileage record that produces one produces the other, which is why telematics matters more in New York than in a state with only one program.

## Filing the Quarterly Return

IFTA returns are filed online with the Department of Taxation and Finance and are due April 30, July 31, October 31 and January 31, or the next business day. A quarter with no interjurisdictional travel still requires a zero return. The licence is annual; decals for the new year must be on the vehicles when the old ones expire.

For a Quebec fleet that is a New York-bound day-tripper, the base jurisdiction remains Quebec — the IFTA return is filed in Quebec and includes the New York miles — but the HUT obligation is New York's and is filed with New York directly. Two programs, two filings, one set of distance data.

## Records That Survive an Audit

IFTA records are kept four years from the return's due date or filing date, whichever is later; HUT has its own retention rule. An audit under either program asks for trip-level miles tied to a vehicle, a date and a jurisdiction. GPS distance reports with the trip logs behind them, produced by the same device that runs the ELD, are the record that answers both programs from one source.

## FAQ

### Who administers IFTA in New York?

The New York State Department of Taxation and Finance, which issues the credential through OSCAR — the same portal that issues Highway Use Tax certificates.

### What is New York HUT, and is it part of IFTA?

The Highway Use Tax is a separate weight-distance tax on New York highway miles for vehicles over 18,000 pounds. It runs alongside IFTA; a carrier needs both credentials and files both returns.

### Does a Quebec carrier crossing into New York need HUT?

Yes. IFTA is filed in Quebec as the base jurisdiction and includes New York miles, but the HUT certificate and returns are New York's own obligation.

### When are New York IFTA returns due?

April 30, July 31, October 31 and January 31, or the next business day, with a zero return required for inactive quarters.

### How long must records be kept?

Four years for IFTA, from the return's due date or filing date, whichever is later. HUT has its own retention rule.

## Sources

- [New York State Department of Taxation and Finance: IFTA](https://www.tax.ny.gov/bus/ifta/)
- [New York State: Highway Use Tax](https://www.tax.ny.gov/bus/hut/)
- [IFTA, Inc.](https://www.iftach.org/)