TruckTaxHub

IFTA Recordkeeping

IFTA Mileage Log: What to Record and Why

An IFTA mileage log supports the miles-by-jurisdiction data on the quarterly return. The format depends on whether you use ELD exports, trip sheets, or a combination.

Last reviewed: 2026-05-25 Reviewed against current official sources by the TruckTaxHub editorial team General information; review annually

Why IFTA needs more than total miles

A simple total-mileage record — such as an odometer log showing start and end miles for the month — is not sufficient for IFTA purposes. The quarterly IFTA return requires miles broken down by jurisdiction: how many miles the truck traveled in Texas, how many in Oklahoma, how many in Kansas, and so on. Total miles are a useful cross-check but don't substitute for the jurisdiction breakdown that IFTA requires.

What a usable mileage log captures

  • Date — when the trip occurred
  • Origin and destination — city and state for each leg of the trip
  • Jurisdiction miles — the miles driven within each state or province on that trip
  • Vehicle identifier — which truck the miles apply to (essential for fleets with more than one IFTA vehicle)
  • Source record reference — ELD trip ID, trip sheet number, or odometer reading that supports the mileage

Using ELD exports as a mileage log

Most ELD systems can export a trip-level report showing miles by jurisdiction for a given date range. This export is the most efficient basis for IFTA mileage reporting when it shows jurisdiction-level detail — not just total miles. Download the export for the quarter in a file format your base jurisdiction's filing portal or trucking software accepts. Save both the raw export file and a PDF of the report; portal history can expire or become inaccessible after a period of time.

Paper log fallbacks

When ELD data is unavailable — due to a device malfunction, a gap period, or a situation where ELD is not required — a paper trip sheet can serve as the mileage record. A paper log for IFTA purposes should record the trip date, origin and destination, and jurisdiction breakdown for each leg. Odometer readings at state lines are the traditional way to document jurisdiction miles on a paper log. The IFTA mileage log template on this site provides a printable table for this purpose.

Reconciling ELD miles against odometer

A quarterly cross-check of total ELD miles against odometer readings for the period helps identify data gaps and discrepancies before filing. Small differences (under 1 to 2 percent) are normal and usually attributable to ELD GPS rounding or brief off-highway movements. Larger discrepancies — a full trip's worth of miles missing, for example — suggest a data gap that should be identified and documented before the return is filed. Filing with unexplained large mileage discrepancies is a common audit trigger.

Organizing the log by quarter

Keep a dedicated folder for each IFTA quarter — Q1 (January–March), Q2 (April–June), Q3 (July–September), Q4 (October–December). Within each folder, store the ELD export or trip sheets, the corresponding fuel records, and the filed return or confirmation. Labeling files consistently (e.g., 'Q2-2025-mileage-export.csv' and 'Q2-2025-fuel-card.pdf') makes retrieval straightforward during an audit review.

Record retention

IFTA mileage logs should be kept for the retention period required by your base jurisdiction — commonly four years from the return due date, but this varies. Do not delete ELD account data or discard trip sheets until you have confirmed the applicable retention period and saved copies outside of the ELD provider's portal.

Helpful Tools

FAQ

Is this IFTA mileage log information tax advice?

No. It is general educational information. Trucking businesses should confirm current rules and discuss their facts with a qualified tax professional.

Do I need to record miles at every state line for IFTA?

The goal is to have jurisdiction-level mile records for each state or province you travel through. In practice, this can be achieved through ELD automatic tracking, which records GPS location continuously and calculates state-line crossings without the driver needing to note the odometer manually. With paper logs, the traditional approach is to record the odometer at each state line. Either method works as long as the resulting record shows miles by jurisdiction for the quarter. The key is that the jurisdiction breakdown is documentable and can be tied to a source record.

What if I missed recording mileage for a few trips during the quarter?

If mileage records are incomplete for a portion of the quarter, try to reconstruct the missing trips from other sources — dispatch records, carrier settlements that reference origin and destination, Google Maps routing for known loads, or odometer photos from the period. Document what was reconstructed and how. Filing a return based on estimated or partially reconstructed mileage with a note of the gap and how it was addressed is better than either omitting the period or filing with unexplained mileage discrepancies.

Sources Used

IFTA Mileage Records Mileage records should explain where the truck traveled, not only total miles for the month. IFTA Quarterly Reporting IFTA quarterly reporting is a reconciliation of miles traveled by jurisdiction versus fuel purchased by jurisdiction for the quarter. Quarterly IFTA Checklist Quarterly IFTA prep is mostly a record-matching exercise: miles, gallons, trucks, and jurisdictions. IFTA Mileage Log Template A basic log for trip dates, jurisdiction miles, truck, and source record notes.