What mileage records are required
Carriers must maintain records that show where commercial vehicles traveled and how many miles were driven in each jurisdiction during the reporting period. Summary totals on the quarterly return must be supported by trip-level detail.
Trip detail auditors expect
- Trip date or date range
- Origin and destination
- Route or stops that affect mileage
- Total trip miles and jurisdiction breakdown
- Vehicle unit number
- Odometer readings or documented distance method
Jurisdiction mileage splits
Miles must be allocated to the correct state or province. Crossing a border mid-trip should split mileage at the boundary based on your documented method—GPS logs, routing software, or reliable map-based calculations.
IFTAfy calculates jurisdiction splits from trip routes. See mileage tracking and our classic article what is IFTA mileage reporting.
GPS tracking vs route-based mileage
GPS/telematics can produce continuous location history. Route-based tools calculate miles from trip entry without always-on tracking. Both can be valid when documented consistently.
Compare approaches in GPS vs city-based mileage and best mileage tracking apps.
Common mileage record errors
- Jurisdiction totals that do not match trip detail
- Missing trips during active operating periods
- Personal miles included in IFTA totals
- Large adjustments without explanation
- Inconsistent distance methods across the quarter
Best practices year-round
- Log trips within a few days of completion
- Review jurisdiction totals monthly
- Keep methodology consistent across drivers
- Archive quarterly exports with filed returns