IFTA Mileage Records

Who This Applies To

• Carriers using paper trip sheets, ELD exports, or GPS data as jurisdiction mileage support for quarterly IFTA returns.
• Fleet managers comparing ELD mileage records against odometer readings and dispatch records to identify gaps before filing.
• Owner-operators who drive multiple jurisdictions in a single day and need to understand how to break out mileage by state from a single trip record.
• Bookkeepers preparing quarterly mileage summaries who need to understand what the underlying trip-level records must show to support each summary line.
• Carriers who received an IFTA audit notice and need to identify which mileage records to pull and how to organize them by vehicle and quarter.
• New carriers establishing a mileage recordkeeping system before the first interstate trip and wanting to understand the minimum required elements.

What To Verify

• That IFTA mileage records must show trip-level detail — not quarterly totals. Each trip record must identify the vehicle unit, driver, date, origin, destination, route traveled, beginning and ending odometer reading, and miles by jurisdiction for that specific trip. A quarterly summary shows what was reported; trip records prove it.
• Whether ELD-generated mileage records satisfy the IFTA trip record requirement in the base jurisdiction. Most jurisdictions accept ELD or GPS exports as valid trip support if they show jurisdiction-level miles, vehicle identification, and the date and route of each trip. Confirm the specific format requirement with the base jurisdiction.
• How to handle state or provincial line crossings mid-trip. A single trip from Texas to Indiana crosses four jurisdictions — the mileage record must show miles attributable to each jurisdiction, not just the origin and destination states.
• How to handle non-revenue miles, deadhead miles, and personal conveyance. Non-revenue and deadhead miles must still be reported in IFTA mileage totals — they count toward each jurisdiction's apportionment even though no freight was hauled. Personal conveyance recorded as off-duty does not count toward IFTA-reportable miles.
• Whether odometer readings or trip computer outputs are the primary source, and how to reconcile GPS-reported miles against odometer readings when they differ. Significant discrepancies between GPS data and odometer readings should be explained in the filing workpapers.
• The retention period required by the base jurisdiction. The IFTA Agreement references four years from the return due date, but some base jurisdictions require longer — especially if a prior audit period remains open.

Step-by-Step Overview

1. Establish a trip record for every vehicle for every trip that crosses a state or provincial line. Create the record at the time of the trip — not reconstructed from memory later. A trip sheet, ELD export, or GPS log all work as long as jurisdiction-level mileage is captured for each trip.
2. For each trip, record the beginning and ending odometer reading. Odometer readings provide an independent check on GPS or ELD mileage totals and are an important cross-reference during an IFTA audit.
3. After the quarter closes, compile trip records by vehicle and convert them into a quarterly mileage summary showing total miles per jurisdiction per vehicle. Start with the trip records and let the summary flow from them — not the other way around.
4. Cross-check the jurisdiction mileage totals against odometer or hubometer readings for the quarter. If the total from trip records doesn't match the total from odometer readings, identify the reason before filing.
5. Flag and document any jurisdictions where the carrier operated but records show zero miles. Zero miles in a jurisdiction where the carrier regularly operates is a common audit flag — have a documented reason for any zero-mile jurisdiction before filing.
6. Retain trip records for the audit period organized by vehicle and quarter. Auditors review by vehicle — disorganized records significantly slow the audit process and may be treated as missing records.

Common Mistakes

• Reporting dispatched or routing-software miles without confirming actual traveled miles. Routing software estimates efficient paths; drivers often take different routes due to construction, weight restrictions, or shipper instructions. If the actual route differs materially from the routing estimate, the route-based mileage is wrong.
• Recording only origin and destination without breaking out jurisdiction miles for each trip. A single trip from Dallas to Chicago crosses four states — all four jurisdictions need mileage entries in the trip record.
• Combining miles from multiple vehicles into one quarterly total without unit-level backup. IFTA auditors review by vehicle — a fleet-level summary without vehicle-by-vehicle support cannot be verified.
• Relying on GPS mileage from a telematics system that has not been verified against odometer readings. Telematics systems can undercount or overcount in areas with GPS interference. Without an independent odometer check, mileage discrepancies may go undetected until the audit.
• Not capturing or reporting personal conveyance correctly. Miles driven as personal conveyance (off-duty) should not be included in IFTA mileage totals — including them overstates reportable miles.
• Reconstructing mileage records at the quarterly filing date rather than maintaining them continuously. Trip records created weeks after a trip from memory or partial dispatch notes are less credible than contemporaneous records.