IFTA Mileage by State Calculation

IFTA quarterly returns require state-by-state mileage. Accurate calculation is the most common audit issue.

What counts as mileage

• All miles driven by IFTA-qualified vehicles
• Loaded miles (with cargo)
• Bobtail/deadhead miles (no cargo)
• Empty miles between assignments
• Personal use miles (typically excluded; check state rules)

Measurement methods (ranked by accuracy)

1. ELD GPS data — most accurate; state-by-state breakdown automatic
2. Continuous GPS tracker — accurate; manual state determination
3. Trip sheets — driver-recorded miles per state
4. Odometer readings — total miles only, state breakdown estimated
5. Estimates based on routes — least accurate

ELD-derived mileage

• ELD tracks vehicle position continuously
• IFTA software pulls state-crossings from GPS data
• Auto-calculates state-by-state miles per trip
• Compiles quarterly per vehicle

Manual verification

• Compare ELD-derived to fuel receipts (state of fuel purchase should match recent state)
• Flag long gaps (truck moves but no fuel record)
• Verify against dispatch records

Common discrepancies

• ELD mileage vs odometer mileage mismatch
• ELD shows state-crossings; actual route didn't cross (GPS noise)
• State-line ambiguity (highway routing through different states)
• Off-highway miles (private property, customer yard)

What auditors verify

• Total fleet miles match across all sources
• State-by-state distribution reasonable
• Fuel purchases match state-of-purchase
• Personal use miles excluded if claimed

Compass IFTA + Vehicles

• Connects to Motive/Samsara/Geotab for ELD-derived state mileage
• Connects to fuel cards (WEX/Comdata/EFS) for fuel-by-state
• Generates state-by-state mileage report
• Flags discrepancies between ELD + fuel data

CFR citations

• IFTA Procedures Manual

How Compass surfaces this

Searchable in Compass Ask. Runs against carrier fleet data when invoked from the relevant tracker. Read-only; no actions without explicit user approval.

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