IFTA record keeping requirements: what to keep and for how long

IFTA record keeping requirements decide how an IFTA audit goes. Your quarterly return is only as good as the records behind it. If an auditor asks for proof and you cannot show it, the state can estimate what you owe. Here is what to keep, how long to keep it, and a simple system to stay ready.

What IFTA is, in plain words

IFTA is the International Fuel Tax Agreement. It lets a carrier that drives in many states or Canadian provinces report fuel tax in one place, its base state. In Texas, that is the Texas Comptroller. Each quarter, your return shows the miles you drove and the fuel you bought in each state.

IFTA rules are shared by the member jurisdictions, so the record rules are the same idea wherever you are based.

How long to keep IFTA records

Keep the records behind each quarterly return for 4 years. Iowa DOT's official IFTA page explains it this way: generally, you must keep fuel and distance records for four years following the date the return was due or filed, whichever is later.

So count from the later date. If you file early, count from the due date. If you file late, count from the day you filed.

Example: your third quarter 2026 return is due Monday, November 2, 2026 (October 31 falls on a Saturday this year, so the date moves). If you file on time, keep those records until at least November 2030. Our article on the IFTA third quarter deadline has the details for this quarter.

Trip records: miles by state

For each trip, your distance records should show:

• The beginning and ending dates of the trip.
• Where the trip started and where it ended.
• The route you drove.
• The odometer reading at the start and at the end.
• The total miles of the trip.
• The miles driven in each state.
• The truck's VIN or unit number.

Records should cover all the miles each IFTA truck drives, loaded or empty, in your base state or out of it. If your ELD or GPS system tracks this, keep the reports. Keep the original data, not only a summary.

Fuel records: every receipt

For each fuel purchase, the receipt should show:

• The date of purchase.
• The seller's name and address.
• How many gallons.
• The type of fuel.
• The price per gallon or the total sale.
• The truck or plate number the fuel went into.
• The name of the buyer, your company.

A credit card statement that does not list these details is not enough by itself. Keep the itemized receipt or a fuel card report that shows each purchase.

A simple system, step by step

1. One folder per quarter. Paper or digital.
2. Save every fuel receipt the same day. A photo on your phone, sent to a folder, works as a backup.
3. Download your ELD or GPS mileage report at the end of each month.
4. Match miles and fuel before you file. Big gaps are what auditors look at.
5. Label the folder with the date you filed. Then you know when the 4 years end.

Mistakes to avoid

• Throwing away receipts after you file. The return is not the end. The records must last 4 years.
• Keeping only a summary. Auditors want the original trip data.
• Missing personal or empty miles. All miles of the truck count.
• Receipts in the driver's name with no link to your company. The buyer should be your business.

Your records also matter at renewal time. Missing returns can hold up your license. See our article on Texas IFTA renewal for 2027.

When to call us

Behind on your IFTA filings, or want your records checked before an audit? Call TCZ Permits at 956-526-6727. We help you keep your IFTA returns and your records in order.

Common questions

How long do I keep IFTA records? 4 years from the date the return was due or filed, whichever is later.

Is my ELD mileage report enough? It can be a big part of your distance records if it shows the details auditors need. Keep the original data and every fuel receipt too.

Do I need receipts if I pay with a fuel card? You need records that show each purchase in detail. A statement with only totals is not enough.