IFTA

Fuel receipts by state, kept all quarter.

The fuel ledger holds each receipt: unit, state, gallons, price and seller. The office checks and confirms each one and sees the quarter’s totals across the 58 IFTA jurisdictions. Receipt entry, miles by state and return preparation are coming.

Fuel receipt ledgerIn testingReceipt entryComingMiles by state · return preparationComing
Fuel totals only. We don’t calculate tax or file returns; you file and pay with your base jurisdiction.
Routes · ComplianceFuel (IFTA)147 receipts
QuarterQ3 2026UnitAll unitsState or provinceAll states and provincesNeeds review onlyShow
Quarter totals by state and provinceJul 1, 2026 to Sep 30, 2026
State or provinceReceiptsConfirmedNeeds reviewUS gallonsSpend
Texas413926,118.4$21,903.87
Oklahoma181802,604.9$9,169.25
Arkansas222113,251.0$11,766.12
Tennessee272613,980.6$14,568.62
Kentucky151502,187.3$8,050.27
Ohio242403,526.8$13,226.53

4 receipts in this quarter still need review.

These are fuel totals only. The IFTA return itself (miles driven in each jurisdiction, tax rates and tax due) is not worked out here yet.

Illustration · fictional names and data

The ledger

Every receipt, checked before it counts.

Each purchase is a row: the truck, the state, the gallons, the price, the seller and the load it fueled. A person checks each one against the receipt and confirms it. One that’s missing a detail stays in review.

  • Kept as the receipt says

    Unit, state, volume, price, seller and load on one row. Litres stay litres; gallons stay gallons.

  • Confirmed by a person

    Confirming asks for the unit, the state or province, the seller’s name and address or city, and a price or total.

  • Totalled for the quarter

    Gallons and spend for each state, with how many receipts are confirmed and how many still need review.

  • In testingThe ledger, in the web app · Routes › Compliance › Fuel (IFTA)
  • ComingSending receipts in, from the driver’s phone or an office form

Illustration · fictional names and data

Where it’s going

From miles to a return you can check.

An IFTA return needs two numbers for every state: the miles driven there and the fuel bought there. The fuel ledger is built and in testing. Miles by state and return preparation are coming. Filing stays with you.

  1. Coming

    Miles by state

    Each truck’s distance in every state and province, from that truck’s own location record.

  2. TodayIn testing

    Fuel by state

    Receipts checked and confirmed in the office, totalled by state for the quarter.

  3. Coming

    Return preparation

    Miles and fuel per jurisdiction for the quarter, frozen when prepared so a later correction shows up.

  4. Not offered

    Filing and payment

    You file the return and pay through your base jurisdiction. We don’t calculate tax or file.

Fuel receiptFor load L-2048Take a photo of the whole receipt.Fuel stopThree Rivers DieselState or provinceArkansasCheck the values

On the driver’s phone

Receipts from the cab.

Drivers will photograph each receipt in the phone app, and it will land in the ledger for the office to check and confirm. An office form for typing a receipt in is coming too. Until then, keep the paper copies.

Coming

Illustration · fictional names and data

IFTA, briefly

Who files, and when.

IFTA lets a carrier report fuel tax for every member state and province on one quarterly return, filed with its base jurisdiction. Here’s what the agreement asks, with the section to read for each.

Trucks that need an IFTA licence

A carrier based in a member jurisdiction needs a licence when it runs a qualified motor vehicle in two or more member jurisdictions (Articles R305). A qualified motor vehicle carries people or property and meets one of three tests (R245):

  • Two axles

    Gross or registered gross weight over 26,000 lb (11,797 kg).

  • Three or more axles

    Any weight.

  • A combination

    Tractor and trailer together over 26,000 lb (11,797 kg).

Recreational vehicles are excluded (R245). Trip permits are the alternative to a licence (R310).

Four returns a year

Each return covers one calendar quarter and is due “on the last day of the month following the close” of it (Articles R960.100).

  1. Q1January–MarchdueApril 30
  2. Q2April–JunedueJuly 31
  3. Q3July–SeptemberdueOctober 31
  4. Q4October–DecemberdueJanuary 31

A due date on a weekend or legal holiday moves to the next business day (R960.100). October 31, 2026 is a Saturday, so the Q3 2026 return is due Monday, November 2, 2026.

  • Due even with no miles

    A return is “required even if no operations were conducted” in the quarter.

    Articles R930.100
  • One return, one place

    You file and pay with your base jurisdiction, and that covers every member jurisdiction.

    Articles R910, R920
  • Annual, by approval

    Under 5,000 miles a year outside your base, you may ask your base jurisdiction to report annually.

    Articles R930.200

The records behind it

What a fuel receipt and a mile have to show.

Tax-paid credit and an audit both rest on records. The Procedures Manual says what each one must contain.

A receipt, for tax-paid credit

Procedures Manual P550.300
  1. The date of purchase
  2. The seller’s name and address (a properly identified vendor code is fine)
  3. How much fuel was bought
  4. The type of fuel
  5. The price per gallon or litre, or the total
  6. Which qualified motor vehicle it went into
  7. The purchaser’s name (on a leased truck, the lessor or lessee, if tied to the licensee)

In testingThe ledger won’t confirm a receipt until it has the unit, the state or province, the seller’s name and address or city, and a price or total.

Miles from GPS, for an audit

Procedures Manual P540.200

A reading “at a minimum every 10 minutes when the vehicle’s engine is on”, each with:

  • The date and time
  • Latitude and longitude to at least four decimal places
  • The engine control module (ECM) odometer; without one, the trip’s start and end odometer
  • The vehicle identification number or unit number

Kept in a spreadsheet format such as CSV or XLSX. A PDF or an image doesn’t count.

ComingWe don’t produce these records yet. Per-truck distance records to this standard are coming with miles by state.

Keep it four years.

Keep fuel and distance records for four years after the return was due or filed, whichever is later.

Procedures Manual P510

Summarized from the IFTA Articles of Agreement and Procedures Manual, effective January 2026. A summary, not legal or tax advice; your base jurisdiction’s guidance governs. Read them at iftach.org

Status, plainly

What’s ready for IFTA, and what isn’t.

Available is live in production. In testing is built and running, not yet proven with real fleets. Coming is planned or partly built.

The fuel ledger

  • Receipt ledger: unit, state or province, volume, price, seller and loadIn testing
  • Review, edits and confirmation, with what’s missing spelled outIn testing
  • Quarter totals across the 58 IFTA jurisdictionsIn testing
  • Confirmed and needs-review counts for every stateIn testing
  • Gallons and litres kept apart; spend by currencyIn testing

Still to come

  • Receipt photos from the driver’s phoneComing
  • An office form for typing in a new receiptComing
  • Miles by state and province for each truckComing
  • GPS distance records to the IFTA standard (P540.200)Coming
  • Quarterly return preparation: miles and fuel per jurisdictionComing

Not offered

  • Tax rates and tax due
  • Filing or paying the return
  • Fuel-card import
  • IRP mileage reports
  • IFTA licence and decal applications

FAQ

Questions carriers ask

Do you prepare or file our IFTA return?

No, not today. The fuel ledger keeps receipts and the quarter’s fuel totals by state, and it’s in testing. Miles by state and return preparation are coming. We don’t calculate tax, and filing and payment stay with you and your base jurisdiction.

Where do our miles by state come from until then?

From whatever you use today: trip sheets, a mileage tool or your current ELD provider. When miles by state arrive here, they’ll come from each truck’s own location record.

How do receipts get into the ledger?

Two ways, both coming: drivers photograph receipts in the phone app, and the office types them into a form. The ledger, its review and its quarter totals are built and in testing. Until entry arrives, keep the paper copies.

Do you import fuel-card transactions?

No. Fuel-card import isn’t offered. A person checks and confirms each receipt in the ledger.

How long should we keep fuel receipts?

IFTA asks for four years after the return was due or filed, whichever is later (Procedures Manual P510). Keep your originals for that whole period.

Is the fuel ledger part of the $45 truck price?

Pricing for IFTA records isn’t set yet. Talk to us and we’ll tell you where it lands for your fleet.

Walk through the fuel ledger with us.

Tell us about your trucks and your lanes. We’ll show you the ledger, and what’s coming for receipts, miles by state and the return.

Talk to us