IFTA IRP question for OTR

PA wants you to list the jurisdictions so that your return will have all the current tax rates for any jurisdictions you may need. Some jurisdictions change their rates each quarter. Unlike IRP, you do not need to have permission before you travel in a state because you are paying taxes on actual gallons consumed based on miles. If you leave a jurisdiction out, nothing happens except you need to add it to the correct return. If it is a paper return, you will need to manual add the jurisdiction by calling PA for the current tax rates. If it is a electronic file, it should be just a click. Once you add a jurisdiction it should appear automatically thereafter. Basically, PA is trying to make it easier for you to complete your return and nothing happens if you don't get it right. IFTA is more forgiving than IRP.

Side note, it is important to make sure you add any new jurisdictions of travel to the IFTA that are not originally listed because it documents your IRP mileage for the next Schedule B. Some jurisdictions may compare the reported mileage from your IFTA to the IRP as a check for audit candidates.