What you report
Total miles by jurisdiction, total fuel purchased by jurisdiction, and the resulting net tax owed or refunded. Telematics + fuel cards give you both data sets automatically — manual reconstruction is risky.
IFTA is one form per quarter, but the data behind it has to be perfect. Here's the clean version.
Late IFTA fines are small. IFTA audits are not — and they happen randomly to ~3% of carriers per year.
Total miles by jurisdiction, total fuel purchased by jurisdiction, and the resulting net tax owed or refunded. Telematics + fuel cards give you both data sets automatically — manual reconstruction is risky.
Keep individual vehicle mileage records (IVMRs) with date, start/end odometer, route, fuel receipts. Keep originals 4 years. Pure GPS-derived records are accepted if the system meets the FMCSA accuracy standard.
Carriers operating qualified motor vehicles (>26,000 GVWR or 3+ axles) in two or more IFTA member jurisdictions.
For each jurisdiction: (miles in jurisdiction / fleet MPG) = taxable gallons. Multiply by that jurisdiction's tax rate, subtract fuel purchased there, and the result is owed (or refunded).