Kentucky IFTA Filing — Rates, Portal & Deadlines
Everything an owner-operator needs to file IFTA in Kentucky — current quarterly rates, the base-state portal, surcharge handling, and the common mistakes that lead to penalties.
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Kentucky IFTA at a glance
| IFTA jurisdiction | Yes |
|---|---|
| Administering agency | Kentucky Department of Revenue |
| Filing frequency | Quarterly (Apr 30, Jul 31, Oct 31, Jan 31) |
| Surcharge | Yes — owed on miles driven, separate from per-gallon rate |
| E-file required | No (electronic preferred, paper accepted) |
| Late penalty | $50 or 10% of tax due, whichever is greater |
| Record retention | 4 years (fuel receipts, mileage records, ELD logs) |
What's specific to Kentucky
Kentucky has both an IFTA surcharge AND a separate weight-distance tax (KYU). Heavy trucks crossing Kentucky on I-65, I-75, or I-64 owe both. Missing the KYU is the single most common compliance gap for carriers based outside Kentucky.
Other filings besides IFTA in Kentucky
Heavy trucks operating in Kentucky are responsible for additional state-level filings on top of (or instead of) IFTA. Missing these is one of the most common compliance gaps for owner-operators.
Kentucky Weight-Distance Tax (KYU)
Kentucky's KYU is a per-mile weight-distance tax on trucks over 59,999 lbs GVW, filed quarterly through the Kentucky Transportation Cabinet — separate from IFTA.
How to file IFTA in Kentucky
- Compile your quarterly mileage by jurisdiction — including deadhead and detour miles. ELD reports (Samsara, KeepTruckin / Motive, Geotab) export this directly.
- Compile your fuel purchases by jurisdiction. Fleet-card CSVs from EFS, Comdata, WEX, or RTS produce this in one click; if you're paying by personal card, you'll be reconciling receipts manually.
- Calculate fleet MPG (total miles ÷ total gallons), then taxable gallons per state (state miles ÷ fleet MPG). Use the free IFTA calculator if you'd rather not do this by hand.
- Apply the current quarterly rate for Kentucky (and the separate surcharge), then net it against fuel tax already paid at the pump in Kentucky.
- File through the Kentucky Department of Revenue IFTA portal by the quarterly deadline.
- Retain receipts, mileage records, and ELD reports for at least 4 years in case of audit.
Common Kentucky IFTA mistakes
Forgetting the Kentucky surcharge
Kentucky charges a separate surcharge on miles driven. Buying Kentucky fuel does not offset it — the surcharge is a per-mile assessment, not a per-gallon one. Most state portals show this as a second line on your Kentucky entry.
Skipping Kentucky Weight-Distance Tax (KYU)
Kentucky Weight-Distance Tax (KYU) is filed separately from IFTA. Carriers based outside Kentucky who only transit through often miss it entirely — and discover the gap at the next compliance review.
Filing a zero return late
Even if you didn't run Kentucky this quarter — or didn't run at all — you're still required to file. A late zero return triggers the same $50 minimum penalty as any other late filing.
Mixing up where you fueled vs. where you drove
Fuel purchased at the Kentucky state line counts for the state at the pump, not the state you drove next. This is where shoebox-of-receipts owner-operators most often lose IFTA credits.
Using rate-con planned miles instead of actual driven miles
The rate con says one number. Your actual mileage — including detours, fuel stops off-route, and rerouting around weather — is usually 5-10% higher. IFTA wants what you actually drove.
Run your Kentucky IFTA in 3 minutes — free
Upload your rate cons and fuel receipts. We pull the Kentuckymiles and gallons, apply current quarterly rates (including the surcharge), and hand you a filing-ready PDF.
Open the free IFTA calculatorNo signup required. One full calc per IP.
Other state IFTA guides
IFTA Filing Guide for Owner-Operators
Step-by-step IFTA primer covering all 48 states.
How IFTA Math Works
Worked examples of taxable gallons, credits, and net tax.
Owner-Operator Tax Deductions
Schedule C deductions every owner-operator can claim.
Trucking Compliance Checklist
Every DOT, FMCSA, and state filing in one place.