Overview #

During an IFTA audit, carriers must provide documentation supporting all mileage and fuel purchases reported on their quarterly returns.

Common Records Requested #

Mileage Records #

• ELD reports
• Driver logs
• Trip reports
• GPS data
• State mileage summaries
• Route calculations

Fuel Records #

• Fuel receipts
• Fuel card statements
• Bulk fuel records
• Fuel purchase summaries

Filing Records #

• Quarterly IFTA returns
• Tax payments
• Adjustments
• Exception reports

Why These Records Matter #

Auditors use these records to verify the accuracy of reported mileage, fuel purchases, and tax calculations.