What Documents Are Required For An IFTA Audit?

Base jurisdictions are required to audit 3% of the IFTA accounts that are required to report per year, excluding new accounts. You can prepare yourself by keeping accurate records.
Supporting Documents Required:

  • Completed copy of a driver trip record or trip sheet from one of the 12 most recent quarters.
  • Date of the trip (starting and ending)
  • Trip origin and destination
  • Route of travel and/or beginning and ending odometer or hubometer reading of the trip
  • Total trip miles or kilometers
  • Miles/kilometers by jurisdiction
  • Unit number or vehicle identification number
  • Vehicle fleet number
  • Registrant’s name
  • Trailer number
  • Driver’s signature and/or name
  • Fuel Purchases
  • Copy of an actual Over-the-Road fuel receipt.
  • Completed copy of a bulk fuel withdrawal log, if applicable.
  • Copy of monthly or quarterly summary, if applicable.
  • Detailed equipment list including the make, model, and gross weight for IFTA qualified units.

Your Distance Records should include taxable and non-taxable fuel use, distance traveled for each, and distance traveled in each jurisdiction.

Fuel Records should include date of receipt, name and address where fuel was purchased, number of gallons purchased, and fuel type. Separate records must be kept for each fuel type and bulk fuel purchases. If you operated under a trip permit, keep a copy of that permit and do not record those fuel purchases on your IFTA report.

You want to be sure that your reports are accurate and legible, including your fuel receipt copies. All information needs to be complete with no gaps between mileage. Incomplete, inconsistent or illegible records may require you to produce secondary documents.

You are required to keep your records for 4 years from the return due date or filing date, whichever is later, plus any time period included as a result of waivers or jeopardy assessments.

If a licensee fails to provide the required records for audit, the 4 year retention requirement is extended until the required records are provided.

It is well worth the time to get a good recordkeeping system in place and to maintain those records on a consistent basis. This is vital in determining how the audit process will play out, should you ever find yourself in that situation.

ExpressIFTA is an industry leader offering truck tax solutions with the best value and pricing in the trucking industry. With ExpressIFTA entering your mileage and fuel details has never been easier. There is no cost to sign up and there are no monthly fees or contracts with ExpressIFTA.
Our program provides accurate fuel tax calculation and we support all 48 states that participate in IFTA. This will eliminate the most common errors that occur with the IFTA Quarterly Tax Return, which are mistakes in math calculations. Our simple entry for odometer readings and the ability to maintain distance and fuel records online, makes it easy to keep track of your mileage and fuel purchases. If you have any questions, please contact our friendly Express Tax Support Center in Rock Hill, SC at 704.234.6005 between the hours of 8am – 6pm EST, Monday through Friday or email us at support@ExpressIFTA.com. We have Spanish Support too!

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