The notice has arrived. An IFTA audit is scheduled in 30 days. A representative from IFTA will show up on your office doorstep and expect to see your mileage and fuel purchase records.
And what do you have to show them? Or worse, what don’t you have available to show them? Missing IFTA records can lead to problems.
To avoid missing IFTA records during an audit, you must
- keep complete fuel receipts
- maintain accurate mileage records for every jurisdiction
- retain your records for the required retention period.
To prevent missing IFTA records, review your data regularly throughout the quarter.
What IFTA Records Do I Need to Keep?
Keep complete fuel receipts and accurate mileage records for every jurisdiction. These are the two primary record categories reviewed during an IFTA audit.
| Record | Required | Reason |
| Fuel Receipt | Yes | Prove fuel taxes paid |
| Mileage records per jurisdiction | Yes | Calculates taxes owed |
| Dispatch | Helpful | Support mileage |
| DVIR | Helpful | Confirms activity |
Fuel Receipts
The first is easy: you must keep all of your fuel receipts. The key concern is that the required data is included on the receipt:
- ✅Type of fuel (gas, diesel, etc.)
- ✅Date of purchase
- ✅Price per gallon or total amount
- ✅Vendor’s name
- ✅ID of the vehicle receiving the fuel
- ✅Vendor’s address
- ✅Purchaser’s name (driver or company)
Truckers find out the hard way that credit card receipts and statements rarely have this level of detail.
Some fuel vendors now offer to email receipts. If they have all the information that you need, it’s a good option. Organizing them into email folders by date will make it easy to locate the records you need.
Trip Records
The auditor will request records for a specific time period. According to the IFTA Auditor Manual, “The auditor must request the appropriate records to conduct an audit of the selected audit period.” The problem comes when the period of time was last year. Any missing fuel receipts are probably long gone by now.
What Miles Should Be Tracked?
IFTA reporting software that doesn’t track deadhead miles will give you the wrong miles per state, leading to the wrong tax amount paid.
Specifically, they want all miles driven in each state. The auditor will want contemporaneous records that are organized by jurisdiction and date.
Contemporaneous Records
Records created at the time a trip occurs rather than reconstructed later. During an IFTA audit, contemporaneous mileage and fuel records are considered more reliable than records recreated after the fact.
With the required use of electronic logging devices (ELD or ELog), most truckers are probably tracking their mileage by using the ELD’s GPS system.
Considering how many people use computers and technology now, providing computerized records is normal. What’s important is that the records are complete, readable, and accessible.
Don’t panic when you get the audit notification. Every IFTA jurisdiction is required to audit 3% of its licensees every year. The longer you’re in the trucking industry, the more likely you are to be audited.
What Recordkeeping Method Is Best for an IFTA Audit?
If you use spreadsheets, stand-alone IFTA preparation software, or online IFTA preparation software, you may run into some problems.
| Method of Record Keeping | Pros | Risks |
| Manual | Least expensive. No training needed. | Easy to miss odometer readings at state borders. Time consuming habit to maintain. |
| Spreadsheets | Low cost. Flexible for simple records. | Extensive programming time. Potential formula errors. Must update tax rates manually. Back up issues. |
| Stand-Alone IFTA Software | Generally simple to use. | May not store historical data. Tax rates may not be updated. Data re-entry increases error chances. |
| Web-based IFTA Software | “Free” options or free to start. | May allow free data entry, but charges for report. No protection of your data. May not have current tax rates. |
| Trucking Management Software | Uses data automatically for IFTA reports. No reentry needed. Secure data protection. | Monthly cost. |
For owner-operators and small fleet managers, a low-cost trucking management software offers the strongest support in an IFTA audit. Since it reduces manual data entry and keeps both mileage and fuel data in the same program, it provides the best audit trail.
Whatever you use, please save a PDF or print your quarterly IFTA report. If you switch methods, you’ll want to have all those details saved for posterity. (Or at least for the next four years.)
Once you’ve gathered these records, here’s how they’re used during an audit.
How Is the IFTA Audit Handled?
The format for an IFTA audit is documented in the IFTA Audit Manual. Downloading it and reading it would prepare you for the process. Or put you to sleep.
Your base jurisdiction will send a representative to your office for an IFTA audit. Even if you live outside of the state where the audit is initiated, your base jurisdiction handles the matter. You’re not expected to haul all your records across state lines.
The auditor will notify you about their upcoming visit and likely schedule a follow-up visit if there are concerns.
IFTA Audit Record Checklist
- ✔ Fuel Receipts
- ✔ Miles by Jurisdiction
- ✔ Trip Reports
- ✔ Odometer Readings
- ✔ ELD Logs
- ✔ Supporting Dispatch Records
What’s the Biggest Mistake at an IFTA Audit?
The biggest mistake during an IFTA audit is failing to provide trip records and fuel purchases.
That alone can lead to fines and penalties based on the auditor’s best estimates.
One big red flag: If they don’t see enough fuel purchase receipts to account for the number of miles driven.
Missing fuel receipts don’t mean that you didn’t buy fuel. To the auditor, it means you can’t prove what tax amounts you already paid. This will lead to higher taxes.
Not providing accurate trip records will lead to mileage inconsistencies. All miles driven within a jurisdiction must be reported, even if the trailer is empty (deadhead miles) or used for personal conveyance. There are some exceptions, however.
| Miles That May Not Be Reported | Why |
| Temporary Fuel Permit | Fuel taxes paid separately |
| Fuel-inclusive Trip Permit | Taxes already covered |
| Certain toll roads | Jurisdictions vary. |
| Agricultural roads | State exceptions |
| Alaska, Hawaii, and Mexico | Non IFTA jurisdictions |
If you’re a typical trucker on the interstates, do you drive on these roads?
Some Other Common IFTA Mistakes
If you’re on top of saving your receipts and trip data, you’re in good shape. But other problems can show up.
Not saving the data. You are required to keep this information for 4 years. If you keep written trip logs, keep them sorted by year. That will reduce your search time. Fuel receipts need to remain readable, so don’t curl them up or keep them under the kitchen sink. A sealed tub in a closet is better than a cardboard box. If you can’t read them, consider this advice from Receipt Paper: Why It Fades and How to Restore It? | Panda Paper Roll to restore the ink.
Late filing after the end-of-the-month deadline. Yes, some months end on a weekend, which will extend the deadline to the next business day. This is why we recommend filing earlier in the month, so you don’t forget it.
Estimates, not accurate numbers. Guesses aren’t welcome at an IFTA audit. A daily log book should include mileage and fuel purchases. Think of it as a bookend for the day – DVIR in the morning, daily log at night.
Omitting miles such as deadhead, bobtail, or personal conveyance. It’s bad enough that we aren’t making money on these miles, but that they’re still charging us for them?
Not keeping a daily log. Tracking daily keeps updates and changes at the top of your mind, which prevents most IFTA filing problems. Detours, unexpected delays, and equipment issues all should be noted, not just because of IFTA, but these details affect billing and maintenance. Combined with a DVIR, this could provide the material an auditor would want to see to prove the accuracy of your filing.
Using trucking management software can help prevent many of these common IFTA mistakes.
Trucking Management Software
Trucking management software addresses most issues that arise during an IFTA audit. They will track fuel purchases, provide dispatch information and if there’s a routing integration, can even verify the miles.
Different TMS programs offer various options. For example, TruckingOffice PRO allows you to upload fuel receipts with a picture from your smartphone. Dispatches with PC*Miler can produce routes and mileage as the load is created. Combined with the TruckingOffice ELD, miles per state are at your fingertips.
Run an IFTA report at least once a week. With TruckingOffice PRO, you’ll see the taxes you already owe. You can set aside money weekly to cover this bill every quarter without the stress of surprise during months when you have other taxes due.
TMS Does More than IFTA Prep
Some IFTA prep software is expected only to be used at the end of the quarter. So if there’s a problem, you won’t know for maybe months. Have you ever had to go back and find a numerical error weeks later? A speeding ticket feels better.
TruckingOffice PRO Manages IFTA Records
If your trucking software system doesn’t manage your IFTA records, then you need a new system.
Using a TMS trucking software package gives the independent owner-operator the same benefits that big trucking companies have in expensive software solutions. TruckingOffice PRO offers the best options for the solo trucker or the fleet builder. We’ve got affordable trucking management software that handles everything.
TruckingOffice PRO makes your life easier and managing your business smoother by helping you handle your tasks better and faster. Combined with the TruckingOffice ELD, you’ve got everything you need to build a successful trucking business – even from the cab of your truck.
Contact us today to learn how TruckingOffice PRO can help you avoid loads that cost you money to deliver and to discover what equipment is the most profitable for you.
Updated July 2026.
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