What records do you need to keep for IFTA?
Two kinds of records back an IFTA return: trip (distance) records showing the miles in each jurisdiction, and fuel records showing every gallon put in the trucks, with receipts for the tax-paid ones. The IFTA Procedures Manual lists 7 elements for a trip record and 7 for a fuel receipt. Keep the records for four years from the date the return was due or filed, whichever is later.
Trip records (distance)
When the miles do not come from a GPS tracking system, a trip record with these elements is accepted as adequate (P540.100):
| # | Element |
|---|---|
| 1 | Beginning and ending dates of the trip |
| 2 | Origin and destination |
| 3 | Route of travel |
| 4 | Beginning and ending odometer, hubodometer or ECM reading |
| 5 | Total distance of the trip |
| 6 | Distance traveled in each jurisdiction |
| 7 | Vehicle identification number or unit number |
Fuel records (receipts)
Keep a record of all fuel bought, received or used; for the tax-paid credit, each retail receipt, invoice or transaction listing must show (P550.300):
| # | Element |
|---|---|
| 1 | Date of the purchase |
| 2 | Name and address of the seller (or a vendor code) |
| 3 | Quantity of fuel |
| 4 | Type of fuel |
| 5 | Price per gallon or total price |
| 6 | The truck the fuel went into |
| 7 | Name of the purchaser (lessor or lessee, if leased) |
Why the records and the MPG must agree
The return turns miles into taxable gallons with one fleet MPG. If the trip records and the fuel records cover different trucks or dates, the MPG is wrong and so is every jurisdiction line. The fleet MPG calculator adds the trucks the right way (total miles over total gallons), and the Pro pack prints trip and fuel log templates with these fields for next quarter.
Frequently asked questions
- How long do I keep IFTA records?
- Keep the records for four years from the date the return was due or filed, whichever is later. (IFTA Procedures Manual P510), plus any period covered by a waiver or an assessment.
- Do I need a receipt for every fuel purchase?
- For the tax-paid credit, yes. Credit for tax-paid fuel needs a receipt, invoice, credit card receipt or vendor transaction listing, and only for fuel placed in a qualified motor vehicle with the member jurisdiction's tax in the price. An altered or illegible receipt is not accepted unless you can show it is valid.
- Can I use an ELD or GPS for IFTA miles?
- Yes, if it records at least every 10 minutes while the engine is on: date and time, latitude and longitude to four decimals, the ECM odometer and the unit number, exportable as a spreadsheet (XLS, XLSX, CSV). A PDF or image export is not accepted (P540.200).
- What happens if my records are not good enough?
- If the records are not adequate for the fleet as a whole, or none are produced after a written demand, the base jurisdiction imposes an additional assessment, for example by reducing your reported fleet MPG to 4.00 (P570.100), so more of your fuel becomes taxable. It can also refuse the tax-paid credit for purchases without proper receipts.
More guides
- How to calculate IFTA tax, step by step (with a worked example)
Fleet MPG, taxable gallons per state, tax-paid credit, net gallons, rate and surcharge: the IFTA return worked through one sample quarter with 3Q2026 rates.
- IFTA due dates 2026 and 2027: the quarterly filing calendar
Every IFTA quarterly return due date for 2026 and 2027, moved past weekends as R960 says, with the late penalty ($50 or 10%) and interest rules.
- IFTA fuel tax rates, 3rd quarter 2026: diesel and gasoline by state
Diesel and gasoline rates for all 58 IFTA jurisdictions in 3Q2026 from the IFTA, Inc. matrix, with the Kentucky and Virginia surcharges and the top 10.
Last updated 2026-09-29. Estimates from the IFTA, Inc. tax rate matrix for the quarter shown. Not tax advice. File your return with your base jurisdiction and check its figures. Not affiliated with IFTA, Inc.