Form HSMV 85920. IFTA Trucking Manual - Florida

Form HSMV 85920 is the IFTA Trucking Manual used in Florida. This manual provides comprehensive guidance and information for motor carriers on operating under the International Fuel Tax Agreement (IFTA).

The manual consists of various sections covering important topics, such as:

• Introduction to IFTA: This section provides an overview of the IFTA program, its purpose, and the jurisdictions participating in the agreement.
• Licensing and Registration: The manual explains the licensing and registration procedures for motor carriers under the IFTA, including the application process and renewal requirements.
• Fuel Tax Reporting: It provides detailed instructions on how to accurately report fuel usage, mileage, and taxes owed to each jurisdiction through the quarterly tax return.
• Recordkeeping Requirements: This section outlines the recordkeeping obligations for motor carriers, specifying the types of records they need to maintain and the duration of record retention.
• Audit Procedures: The manual describes the audit process that carriers may be subject to and provides guidance on what to expect during an IFTA audit.

The IFTA Trucking Manual is a valuable resource for motor carriers to understand the requirements and procedures associated with operating under the IFTA system. It helps carriers comply with fuel tax reporting obligations, maintain accurate records, and navigate the complexities of the IFTA program.

An analogous publication related to this is the IRP Trucking Manual (Form HSMV 85500), which provides similar guidance but specifically focuses on the International Registration Plan (IRP) rather than the IFTA. The IRP Trucking Manual covers topics such as licensing procedures, recordkeeping requirements, and enforcement specific to carriers operating across multiple jurisdictions under the IRP.