Tuesday, April 15, 2014

Be Prepared 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:
  1. 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
  1. Copy of an actual Over-the-Road fuel receipt.
  2. Completed copy of a bulk fuel withdrawal log, if applicable.
  3. Copy of monthly or quarterly summary, if applicable.
  4. 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.

At Truck Services of North America, we prepare and file your quarterly returns for you. TSNA takes the paperwork out of your way.  Check out all our services at and fill out the Service Request Form, email us at or call 803.386.0320.

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