Recordkeeping checklist — reviewed against the IFTA Procedures Manual effective January 1, 2026.
An IFTA return depends on complete distance and fuel records by vehicle and jurisdiction. The carrier’s base jurisdiction administers the licence and return, and its instructions control. This guide is an organizational aid, not tax advice.
Distance records
- Identify the qualified motor vehicle and reporting fleet.
- Capture the trip’s beginning and ending dates.
- Record the route of travel and each jurisdiction entered.
- Record total distance and distance by jurisdiction.
- Record odometer, hubometer, ECM, or vehicle-tracking readings used by the accounting system.
- Keep source data, edits, device identifiers, and explanations sufficient to reproduce the reported distance.
Fuel records
- Keep the purchase date, seller name and address or accepted vendor code, fuel quantity, fuel type, price per unit or total price, vehicle identifier, and purchaser name.
- Keep readable receipts, invoices, or transaction listings that support tax-paid credit.
- Reconcile card statements and bulk-fuel issues to the vehicle and reporting period.
- Do not alter a receipt; document corrections through the accounting process.
Bulk-fuel records
- Retain purchase and inventory records for the storage facility.
- Track withdrawals by date, quantity, fuel type, and qualified vehicle.
- Maintain the connection between the bulk purchase, tax paid, storage inventory, and vehicle issue.
Quarter-end reconciliation
- Confirm every vehicle and trip is included.
- Reconcile total fleet miles to jurisdiction miles.
- Reconcile purchased and bulk-issued fuel to vehicle fuel totals.
- Review unusual fuel economy, missing jurisdictions, duplicate receipts, zero-distance fuel, and unexplained gaps.
- Resolve exceptions without deleting the original source record.
- Archive the filed return, schedules, payment confirmation, workpapers, and source data.
Retention and availability
The IFTA Procedures Manual generally requires records for four years after the return due date or filing date, whichever is later, plus any extended period that applies. Records for periods under audit must remain available. Confirm the base jurisdiction’s current rule and any longer business, litigation, or tax retention requirement.
Electronic systems
- Document how GPS or ELD points become jurisdiction distance.
- Retain raw data and the audit trail required by the current manual.
- Control user access and changes.
- Back up the system and test restoration before records are needed for an audit.
Primary sources
Connect records to operating cost
Consistent fuel and distance records also improve cost-per-mile analysis. Continue with the Trucking Cost-per-Mile & Bookkeeping Guide or review Accounting & Tax administrative support.
