Helpful Steps for Conducting Business for Motor Carriers - March 25, 2020

Conducting Motor Carrier Business with the Excise Tax Division

Tab/Accordion Items

If you are a new business and do not have an account with the Excise Tax Division, follow these steps:

  1. Go to the North Carolina Department of Revenue webpage.
  2. Click “Taxes & Forms” in the navigation menu near the top of the page.
  3. Select “Motor Carrier Tax (IFTA/IN)”.
  4. To the right of the page, in the "Ready to file your taxes?" section, click “Download Forms and Instructions”.
  5. Scroll down to the “Motor Carrier Applications” section.
  6. Click “GAS-1274”, which is the Application for Motor Carrier License and Decals.
  7. Click the "GAS-1274 Application for License and Decals" PDF.
  8. Print the form and complete all applicable information.
  9. Mail the completed application to Department of Revenue, Excise Tax Division, PO Box 25000, Raleigh, NC 27640 or fax the completed application to (919) 733-8654.

Your NCDOR ID # and Access Code will be mailed to you.  Please call (919) 707-7500 or 1-877-308-9092 if you have not received them or to have your password reset.

  1. Go to the North Carolina Department of Revenue webpage.
  2. Click “Taxes & Forms” in the navigation menu near the top of the page.
  3. Select “Motor Carrier Tax (IFTA/IN)”.
  4. To the right of the page, in the “Ready to file your taxes?” section, click “File and Pay by Motor Carrier (IFTA/IN) eFile".
  5. On the “Welcome to the Motor Carrier IFTA/Intrastate On-line Filing and Payment System” screen, click "Submit".
  6. On the "Login" page, click "First Time User / Initial Access Setup".
  7. Read the “Internet Access Setup Notice” and click "Submit".
  8. Enter your NCDOR ID and Access Code, respectively, making sure all letters are capitalized.
  9. This will take you to the ACCESS Management Selection (Individual should be checked).
  10. Click "Submit".
  11. You will be prompted to set a user id and password for future use.
  12. Your user id will be an email address, your password will be created by you. You will also set a pass phrase to help you remember your password.

Once you have setup your account, you will be returned to the login page.

Important:  If you have no activity during any quarter, you are still required to file a "No Operations" return.

  1. Go to the North Carolina Department of Revenue webpage.
  2. Click “Taxes & Forms” in the navigation menu near the top of the page.
  3. Select “Motor Carrier Tax (IFTA/IN)”.
  4. To the right of the page, in the “Ready to file your taxes?” section, click “File and Pay by Motor Carrier (IFTA/IN) eFile".
  5. On the “Welcome to the Motor Carrier IFTA/Intrastate On-line Filing and Payment System” screen, click "Submit".
  6. On the "Login" screen, enter your user id and password and click "Submit".
  7. On the "Main Menu", select "Quarterly tax filling" from the drop-down list and click "Submit".
  8. Enter the NCDOR ID, if required.
  9. Select the year and quarter you are filling.
    • If you had no operations in any state, including North Carolina, select “No” and click "Submit". Important:  Do not use this option if you had activity.
    • If you had any activity in any state, select “Yes”, click "Submit".
  10. Schedule A is the first schedule you will need to complete. In the appropriate box, enter the total miles that were traveled (add all miles from all states). In the next box enter the total gallons of fuel purchased from all states.
  11. Click "Submit".
  12. Select every state in which your vehicle/vehicles have traveled.
  13. Click "Submit". The system will list the states for entering the miles and gallons later.
  14. The next screen will be Schedule B. In this schedule the information will be entered separately by each state. Enter the miles traveled in the field for each individual state. Also, enter the gallons that were purchased in each individual state.
  15. Most calculations at this point will be done for you. When you have completed the schedule, check over your numbers for accuracy.
  16. Click "Submit".
  17. The system will calculate the amount, if any, that is due. If there is a tax due, click "Submit" to pay the balance and
    follow the steps to select your payment method and enter your account information.

  1. Go to the North Carolina Department of Revenue webpage.
  2. Click “Taxes & Forms” in the navigation menu near the top of the page.
  3. Select “Motor Carrier Tax (IFTA/IN)”.
  4. To the right of the page, in the “Ready to file your taxes?” section, click “File and Pay by Motor Carrier (IFTA/IN) eFile".
  5. On the “Welcome to the Motor Carrier IFTA/Intrastate On-line Filing and Payment System” screen, click "Submit".
  6. On the "Login" screen, enter your user id and password and click "Submit".
  7. On the "Main Menu", select "Inquire tax returns or Credentials" from the drop-down list and click "Submit".
  8. On the next screen choose “All Tax Returns” from the drop-down list and enter your NCDOR ID in the last field.
  9. Click "Submit".
  10. All the returns filed online will appear. Select the desired return and click "Submit".
  11. The return (which also shows the mileage traveled during the quarter) can be printed for any quarter.

The Order Credentials menu option should be used to order a license and decals for IFTA and Intrastate accounts.

  1. Go to the North Carolina Department of Revenue webpage.
  2. Click “Taxes & Forms” in the navigation menu near the top of the page.
  3. Select “Motor Carrier Tax (IFTA/IN)”.
  4. To the right of the page, in the “Ready to file your taxes?” section, click “File and Pay by Motor Carrier (IFTA/IN) eFile".
  5. On the “Welcome to the Motor Carrier IFTA/Intrastate On-line Filing and Payment System” screen, click "Submit".
  6. On the "Login" screen, enter your user id and password and click "Submit".
  7. On the "Main Menu", select “Order Credentials” from the drop-down list and click “Submit”.
  8. On the "Order Credentials Information" screen, do the following:
    • Select the Tax Type (IFTA or Intrastate) for which credentials are needed.
    • Select the year for which credentials are needed.
    • If you are requesting decals, enter the number of sets of decals needed. One decal set contains two decals, one for each side of the vehicle.
  9. Once all of the required credential order information has been entered, the "Order Credentials Confirmation" screen will be displayed. Make sure to print the order confirmation for your records by choosing “Print Screen". If you need to perform additional functions, select “Menu” to return to the main menu; otherwise, select “Exit” to log out.

Important: The address displayed in the system is the address to which the credentials will be mailed. If you need to update your address, please download form NC-AC Business Address Correction from the North Carolina Department of Revenue webpage. Fax the completed form to (919) 733-8654.

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