Guide
IFTA records: what to keep and when to do it
IFTA taxes fuel where you drove it, not where you bought it. That means two sets of records have to agree: miles by jurisdiction and gallons bought. Most trouble at filing time comes from a missing receipt or a month nobody totalled. A short monthly habit fixes both.
In short
- Keep three things for every truck: miles in each jurisdiction, fuel receipts, and the trip data behind the miles.
- Total them once a month, not once a quarter. Compare miles per gallon to the truck's normal range to catch gaps.
- IFTA returns are filed on a schedule your base state sets. Check your state's schedule. verify
- We are not accountants or tax preparers. This guide covers records, not tax advice or rates.
Two records that must agree
Your return compares fuel burned in each jurisdiction with fuel bought there. Miles drive the first number. Receipts drive the second.
If miles are complete and receipts are not, the average miles per gallon looks too high and the return can look wrong. The picture shows where each record comes from.
To see how the numbers combine, try the IFTA estimator. You enter the official rates yourself.
A monthly routine in five steps
Close the month
Pick one day, such as the 5th. Everything from last month gets totalled that day.
Total miles
For each truck, list miles driven in each jurisdiction. Pull the report from the ELD or build it from trip sheets.
Total gallons
Add fuel receipts and card statements by truck and jurisdiction. Note the fuel type on each.
Check miles per gallon
Divide miles by gallons for each truck. A number far from that truck's normal range means a missing receipt or a missing trip.
File it
Save the monthly sheet and the receipts in one folder per quarter, named by truck.
| Record | What it should show | Usual source |
|---|---|---|
| Miles by jurisdiction | Truck, month, miles in each state or province | ELD mileage report, trip sheets |
| Fuel receipts | Date, seller, location, gallons, fuel type, truck or unit number | Paper receipt, card statement |
| Trip data | Start and end points, route, odometer readings | Dispatch system, driver log |
| Tax paid at the pump | Whether tax was included in the price | Receipt line items |
| Filed returns and payments | The return, the confirmation and the payment record | State portal, bank record |
| Bulk or tank fuel | Purchase and what went into which truck | Fuel log, delivery tickets |
How long to keep records, and the exact detail required, is set by your base state. verify with the state and your accountant.
A note to drivers and your bookkeeper
Keep it factual and routine. The same note each month, to the same people, on the same day, is what keeps the file complete.
Habits that save the quarter
- Photograph every receipt before it leaves the cab.
- Use one fuel card per truck where you can, so statements sort themselves.
- Total each month before the next one starts.
- Mark the filing date for your base state on the calendar. verify
- Keep reefer unit fuel separate. See reefer documentation.
- Set money aside as you go. The IFTA estimator shows roughly how much, if you enter the official rates.
Worked example EXAMPLE VALUES
One truck, one quarter, invented numbers
| Jurisdiction | Month 1 | Month 2 | Month 3 | Quarter |
|---|---|---|---|---|
| TX | 1,500 | 1,400 | 1,300 | 4,200 |
| OK | 600 | 700 | 500 | 1,800 |
| AR | 300 | 400 | 300 | 1,000 |
| Total | 2,400 | 2,500 | 2,100 | 7,000 |
- Receipts total 1,170 gallons: 620 bought in TX, 300 in OK, 250 in AR.
- Miles per gallon: 7,000 / 1,170 = 5.98. That is in line with how this invented truck normally runs.
- Suppose the receipt pile had only 900 gallons. 7,000 / 900 = 7.78, far above normal. That points to about 270 missing gallons (1,170 - 900). Find them before filing.
These numbers match the worked example in the IFTA estimator, which adds invented tax rates to finish the calculation. This guide does not use rates.
Questions
When is the IFTA return due?
Returns are filed on a schedule your base state sets. Check your state's IFTA page for the dates. verify We do not list dates here.
What if I lost a fuel receipt?
Look for the card statement line, the fuel stop's records or a duplicate from the seller. Ask your accountant or base state what they accept in place of a receipt.
Do I need a paper receipt if my card statement shows the buy?
Statements often lack gallons and fuel type, which the return needs. Ask your base state what it accepts. verify
Can the estimator replace my return?
No. It is a planning estimate. The return follows your base state's forms and rules.
How does this relate to per diem and cost per mile?
They are separate. Fuel tax is a cost to plan for in your cost per mile. Driver per diem has its own rules, see the per diem tool and ask your accountant.
Related: IFTA estimator, diesel sensitivity, true RPM, glossary. See which of your last 20 loads have unbilled detention or missing paperwork, compliance calendar pilot, trucker per diem, authority and insurance records, FMCSA rule feed.
See what your last 20 loads show.
One short form. We reply by email with the next step, and a one-page report follows. Free, no obligation.
Mon-Fri, 9:00 a.m.-5:00 p.m. Eastern Time (Raleigh, NC). Voicemail is answered the next business day.