Florida HSMV Form 85920 – IFTA Trucking Manual Guide

Florida HSMV Form 85920 – IFTA Trucking Manual Guide – The Florida HSMV Form 85920, officially titled the IFTA Trucking Manual, is the primary reference document issued by the Florida Department of Highway Safety and Motor Vehicles (FLHSMV). This manual provides comprehensive guidance for motor carriers on the International Fuel Tax Agreement (IFTA) program administered in Florida.

Whether you operate a single truck or manage a fleet, understanding HSMV Form 85920 is essential for proper IFTA licensing, credentialing, quarterly tax reporting, and compliance. This guide covers everything US-based carriers need to know about the Florida IFTA Trucking Manual and how to stay compliant.

Download the official Florida IFTA Trucking Manual (HSMV 85920) here:
https://www.flhsmv.gov/pdf/forms/85920.pdf

What Is Florida HSMV Form 85920?

HSMV Form 85920 is the official Florida IFTA Trucking Manual published by the Bureau of Commercial Vehicle and Driver Services (BCVDS) under the Florida Department of Highway Safety and Motor Vehicles. The current version is dated December 2021.

The manual explains the complete licensure process under the International Fuel Tax Agreement. It covers base jurisdiction rules, vehicle qualifications, application requirements, credentials, fees, tax reporting, recordkeeping, audits, and account management.

FLHSMV states that this document is the authoritative guide for Florida-based carriers participating in IFTA. When any conflict arises between the manual and applicable laws or the IFTA Agreement itself, the official statutes and IFTA plan take precedence.

What Is the International Fuel Tax Agreement (IFTA)?

The International Fuel Tax Agreement is a reciprocal agreement among the lower 48 U.S. states and 10 Canadian provinces. It allows interstate motor carriers to report and pay fuel use taxes to a single base jurisdiction instead of filing separate returns in every state or province where they travel.

Under IFTA, a carrier receives one license and a set of decals valid across all member jurisdictions. The base jurisdiction collects the net tax or processes refunds and distributes funds to other jurisdictions according to the miles traveled and fuel consumed in each.

Florida participates fully in IFTA. The Bureau of Commercial Vehicle and Driver Services administers the program for carriers based in the state.

Who Needs an IFTA License in Florida?

Florida is your base jurisdiction for IFTA if you meet all of the following criteria:

You have qualified motor vehicles registered in Florida.
You maintain operational control and records for those vehicles in Florida (or can make the records available in Florida).
Your qualified motor vehicles travel on Florida highways and are based in the state.
You operate in at least one other IFTA member jurisdiction.

A qualified motor vehicle is defined as a vehicle used, designed, or maintained for the transportation of persons or property that:

Has two axles and a gross vehicle weight (GVW) or registered GVW exceeding 26,000 pounds, or
Has three or more axles regardless of weight, or
Is used in combination when the combined weight exceeds 26,000 pounds.

Exempt vehicles in Florida include recreational vehicles not used for business and government-owned vehicles (note that other jurisdictions may still require IFTA credentials for government vehicles).

Benefits of Holding a Florida IFTA License

Obtaining an IFTA license through Florida offers clear advantages for interstate carriers:

One application covers the entire fleet.
One set of credentials (license + two decals per vehicle) is valid in all IFTA jurisdictions.
Only one quarterly tax return is filed with the base jurisdiction.
Audits are conducted solely by the base jurisdiction (Florida).

Carriers who choose not to participate in IFTA must obtain temporary fuel-use permits from each jurisdiction they enter, which is generally more costly and administratively burdensome for regular interstate operations.

How to Apply for a Florida IFTA License?

To apply, complete the Application for International Fuel Tax Agreement (IFTA) Credentials (HSMV Form 85008). The application is a two-page form that includes a decal order section.

Key requirements include:

Complete the form accurately and legibly (typed or printed in ink).
Use the exact same business name and Federal Employer Identification Number (FEIN) as your IRP account, USDOT credentials, and IRS Form 2290.
Submit the completed application with payment for decals to the Bureau of Commercial Vehicle and Driver Services.

Mailing address:
Department of Highway Safety and Motor Vehicles
Division of Motorist Services
Bureau of Commercial Vehicle and Driver Services
2900 Apalachee Parkway, Mail Stop 62
Tallahassee, Florida 32399-6552

There is no fee for the annual IFTA license. Decals cost $4.00 per set (two decals per vehicle).

Walk-in services at the Tallahassee office are limited to original applications, first-time renewals for individual carriers, and certain miscellaneous transactions. Online services through the Interstate Carrier Filing System (ICFS) are strongly encouraged for many transactions.

IFTA Credentials and Display Requirements

Once approved, Florida issues:

One IFTA license (valid for the calendar year January 1 – December 31).
Two IFTA decals for each qualified vehicle.

A copy of the license must be carried in each qualified motor vehicle. The original license may be kept with the carrier’s records. Decals must be affixed to the exterior of the vehicle as specified.

Operating without proper credentials can result in citations, fines, and enforcement actions in any IFTA jurisdiction.

Quarterly Tax Reporting Requirements

IFTA licensees must file a quarterly fuel-use tax return with Florida, even if no operations occurred during the quarter. The return reports total miles traveled, taxable gallons, and tax or credit due for each jurisdiction.

Filing deadlines are generally the last day of the month following the end of each quarter (e.g., April 30 for the first quarter). Late filings or payments incur penalties and interest.

Effective October 1, 2026, Florida requires all IFTA tax returns and certain renewal transactions to be submitted electronically through the department’s online system.

Helpful resources include:

How to Calculate the IFTA Tax Return (HSMV 85800)
IFTA Tax Return and Schedule 1 (HSMV 85921)
Current tax rates published by IFTA, Inc.

Recordkeeping and Audit Requirements

Carriers must maintain accurate distance and fuel records for each qualified vehicle. Acceptable records include Individual Vehicle Distance Records (IVDRs), electronic logging data, fuel receipts, and bulk fuel documentation.

Records must support total distance traveled, miles by jurisdiction, and fuel purchases. Florida (as base jurisdiction) may select any licensee for audit. Proper documentation is critical to avoid assessments, penalties, or license issues.

Detailed recordkeeping standards and audit procedures are outlined in HSMV Form 85920.

How to Download Florida HSMV Form 85920?

The official Florida IFTA Trucking Manual is available free of charge as a PDF from the Florida Department of Highway Safety and Motor Vehicles website.

Direct download link:
https://www.flhsmv.gov/pdf/forms/85920.pdf

You can also locate the form by visiting the FLHSMV Forms page and searching for form number 85920, or by navigating to the Commercial Motor Vehicle Drivers – International Fuel Tax Agreement section of the official website.

Additional Official Florida IFTA Resources

For the most current information and related forms, visit these official FLHSMV pages:

Customer service for Florida IFTA questions is available at (850) 617-3711, Monday–Friday, 8:00 a.m. to 5:00 p.m. (excluding state holidays). Email: [email protected].

Why Staying Compliant Matters for US Truckers?

Failure to maintain a valid IFTA license, display proper credentials, file timely returns, or keep adequate records can result in citations, vehicle out-of-service orders, license suspension or revocation, interest, and penalties. Because Florida is the base jurisdiction, enforcement actions taken by other states are reported back and can affect your Florida account status.

Using the official HSMV Form 85920 as your primary reference, combined with the electronic filing tools offered by FLHSMV, helps carriers avoid common errors and maintain continuous compliance across all IFTA jurisdictions.