This template packs the three records every IFTA quarterly return stands on into one printable PDF: a per-trip mileage log with per-jurisdiction distance columns, a fuel purchase log matched to receipt requirements, and a quarterly per-jurisdiction summary that carries straight onto your return. It also includes the quarterly deadline table and the record retention basics auditors test first.
IFTA itself is simple: one license from your base jurisdiction, one quarterly return covering every member jurisdiction you ran in. What trips carriers up is not the return, it is the records behind it. An auditor who cannot trace your jurisdiction miles back to odometer readings or GPS data can assess tax on a reduced miles-per-gallon assumption, and that math never favors the carrier.
Who needs to keep IFTA records?
Carriers based in a member jurisdiction operating qualified motor vehicles in two or more member jurisdictions. A qualified motor vehicle has two axles and a gross vehicle weight or registered weight above 26,000 pounds, has three or more axles regardless of weight, or is used in a combination above 26,000 pounds combined. Recreational vehicles are excluded. If that describes any unit in your fleet, every mile and every gallon needs to land in a record like this one.
When are IFTA returns due?
Quarterly, by the last day of the month after the quarter ends: April 30 for the first quarter, July 31 for the second, October 31 for the third and January 31 for the fourth. If the date falls on a weekend or legal holiday, the return is generally due the next business day. A return is due even for a quarter with no operations; that is a zero return, not a skipped one.
What should a mileage log capture?
- Date, unit number and driver for every trip, including deadhead and bobtail miles
- Origin, destination and route or highways used
- Beginning and ending odometer or hubodometer readings
- Distance by jurisdiction, supported by odometer, ELD/GPS or route mileage
The fuel log mirrors what a valid receipt must show: date, seller and location, jurisdiction, fuel type, gallons, price and unit number, with a receipt reference so every claimed tax-paid gallon traces to a document. Bulk fuel needs its own metered withdrawal records.
Common mistakes that trigger assessments
The recurring ones: jurisdiction miles estimated from memory instead of recorded per trip, fuel receipts missing or unreadable so tax-paid credit is disallowed, ELD summaries kept while the underlying location data was purged, and personal or deadhead miles left out so odometer totals do not reconcile. The template’s final checklist has you reconcile jurisdiction totals to odometer readings before you file, which is exactly what an auditor will do after you file.
How long do IFTA records have to be kept?
Keep the distance and fuel records supporting each return for four years from the return’s due date or filing date, whichever is later, and longer if returns were late or unfiled. IRP distance records run on their own retention clock, and audits frequently cover both programs together, so it pays to keep the two record sets consistent.
Related tools and professional support
Keep unit records tidy alongside your fuel tax file with the vehicle maintenance log template, and see IRP and IFTA setup services if you are licensing for the first time. If quarterly returns keep landing late or reconciliation is eating your week, compare providers offering IFTA fuel tax filing.
Official references
Review the International Fuel Tax Association governing documents and your base jurisdiction’s IFTA licensing and filing instructions for current requirements.
Last reviewed September 22, 2026. General information only, not legal or tax advice.
Frequently asked questions
Do I file an IFTA return if I did not run any miles?
Yes. File a zero return for the quarter by the normal deadline. Skipping it invites penalties and can jeopardize your IFTA license.
Can I use ELD or GPS data instead of paper logs?
Yes, and most fleets do. Keep the underlying location and distance data at the level of detail your base jurisdiction requires, not just monthly summaries, for the full retention period.
How long do I keep IFTA records?
Four years from the return due date or filing date, whichever is later. Your base jurisdiction can require them longer if returns were late or unfiled.
What makes a fuel receipt valid for tax-paid credit?
It should show the date, seller name and address, fuel type, gallons, price, purchaser and unit number. Missing or unreadable receipts usually mean the credit is disallowed on audit.
Want IFTA fuel tax filing handled for you?
This template covers the paperwork. Vetted DOT compliance providers can take over the whole job, from setup to ongoing recordkeeping, and quotes are free.