ELD IFTA reporting starts with data IFTA will accept
Most ELD platforms offer an IFTA mileage report. Whether that report holds up depends on what the system records between duty changes, and on who checks it every quarter.
Written by Inely Baez
ELD data vs. IFTA's rules
Your ELD can support IFTA reporting, but not from the hours-of-service log alone. That log records location about once an hour, to roughly a mile. IFTA's rule for GPS mileage requires a reading at least every 10 minutes with the engine on, 4-decimal coordinates, and the ECM odometer, in a spreadsheet file.
Many carriers assume IFTA mileage takes care of itself once the ELD is installed. The device does collect location data, but the hours-of-service log and the IFTA distance record are built for different rules, and an audit tests the second one.
I'm a CPA and I lead operations at Simplex, so I treat IFTA as a reconciliation: miles from one system, gallons from another, and both have to agree before the return is filed.
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Key takeaways
The HOS log is not an IFTA record
Part 395 requires a location record at each duty change and about once an hour while driving, at two-decimal precision. IFTA's GPS standard asks for far more.
IFTA's GPS standard is specific
A reading at least every 10 minutes with the engine on: date and time, 4-decimal latitude and longitude, ECM odometer, and VIN or unit number, in a spreadsheet format.
Personal conveyance miles still count
IFTA's total distance includes every mile a qualified vehicle travels, even when the ELD leaves vehicle miles blank for personal use.
Fuel comes from receipts, not the ELD
The ELD rule records no fuel data. Tax-paid credit needs a receipt, invoice, or transaction listing with the required details.
Keep the raw data four years
IFTA records are kept four years from the return's due date or filing date, whichever is later. ELD logs only need six months.
Electric trucks are inside IFTA
Electricity is a motor fuel under the Agreement, and the kilowatt hour became a defined unit on January 1, 2026.
In this articleContents
Can your ELD handle IFTA reporting?
It can, if the system behind it keeps a GPS trail that meets IFTA's standard. The hours-of-service record the ELD must keep under 49 CFR Part 395 doesn't meet that standard on its own.
Under 49 CFR 395.26, an ELD records the date, time, location, engine hours, vehicle miles, and driver, vehicle, and carrier identifiers at each change of duty status. It adds an intermediate recording when the truck has been moving for an hour without one. IFTA's Procedures Manual sets a much denser rule for mileage from a vehicle tracking system.
| Element | ELD log (49 CFR Part 395) | IFTA GPS record (P540.200) |
|---|---|---|
| How often location is recorded | At each duty status change, and hourly while moving | At least every 10 minutes while the engine is on |
| Coordinate precision | 2 decimals, about ±1 mile; 1 decimal during personal use | At least 4 decimals (0.0001) |
| Odometer | Vehicle miles at each event; blank during personal use | ECM odometer at every reading |
| Retention | 6 months | 4 years from the due or filing date, whichever is later |
| Export | Comma-delimited output file for safety officials | Spreadsheet or delimited file; no PDF or image reports |
So an IFTA report that will hold up needs a denser GPS trail than the log. If your ELD platform offers an IFTA mileage report, as Simplex ELD does in its portal, ask the vendor which data the report comes from, because that answer decides whether the report can stand on its own in an audit.
What does IFTA require from GPS mileage data?
If your distance records come from a vehicle tracking system that uses latitude and longitude, IFTA requires a record at least every 10 minutes while the engine is on. The rule took effect January 1, 2024, through IFTA Ballot 1-2023.
Under section P540.200, each reading must include:
- The date and time of the reading
- Latitude and longitude to at least 4 decimal places
- The ECM odometer reading, or the trip's beginning and ending dashboard or hubodometer reading if there is no ECM odometer
- The vehicle identification number or unit number
The data must be accessible as an XLS, XLSX, CSV, or delimited text file. A tracking report delivered only as a PDF, JPEG, PNG, or Word file is not acceptable, so a monthly state-mileage PDF is a summary of your record, not the record itself.
What if you don't use GPS for mileage?
Trip records still work. Under P540.100 they need the trip dates, origin and destination, route, beginning and ending odometer readings, total trip distance, distance in each jurisdiction, and the VIN or unit number.
Either way, your base jurisdiction judges the records as a whole: there must be enough of them, with the right detail, to verify your distance and fuel.
Where does ELD mileage go wrong for IFTA?
Most gaps come from situations the ELD handles correctly for hours of service but that leave holes in a mileage file.
Personal conveyance miles
When a driver selects authorized personal use, the ELD leaves vehicle miles blank and rounds location to one decimal, about a 10-mile radius. IFTA's total distance still includes every mile a qualified vehicle travels, taxable or not. If your IFTA miles are built from the log, those miles can drop out.
Positioning gaps
An ELD must be able to get a valid position at least once every 5 miles. When it can't, its records carry the last valid point and the distance since, and it sets a positioning malfunction after more than 60 cumulative minutes without a fix in 24 hours. Those stretches can leave state-by-state mileage incomplete.
Unit and device changes
IFTA ties every reading and every fuel purchase to a vehicle, by VIN or unit number. When a device moves to another truck, or a unit number changes mid-quarter, miles and gallons can land on the wrong vehicle.
Fuel that never reaches the system
The ELD rule lists no fuel data among what the device records. Fuel comes from receipts, fuel card transaction listings, and bulk withdrawal records, so it lives in a separate system that has to be matched to the same units and dates. A fuel card helps here, because IFTA accepts a third-party transaction listing as proof of tax-paid fuel.
How to run ELD IFTA reporting each quarter
Treat the ELD data as raw material and the return as the output. These steps sit between the two; the return itself, with the 2026 due dates, is covered in our guide to filing the quarterly IFTA return.
Step 1: Get a raw export from your vendor
Ask for the underlying GPS file for one truck and one week, not the state summary. Check it for the four required elements and the 10-minute interval before you rely on it.
Step 2: Account for every unit and every mile
List every qualified vehicle that ran in the quarter and confirm each one has data. Compare total GPS miles with the change in the ECM odometer, and look into any unit where they don't agree, starting with personal conveyance.
Step 3: Match fuel to the same units
Each receipt needs the date, the seller's name and address, quantity, fuel type, price, the vehicle, and the purchaser. Fuel put into anything other than a qualified vehicle earns no tax-paid credit.
Step 4: Use one cut-off for miles and fuel
IFTA allows reporting to deviate slightly from calendar quarters only if the cut-off is consistent and the same for distance and fuel. Mismatched cut-offs put gallons in a different quarter than the miles that burned them.
Step 5: Keep the file, not just the return
Keep the raw GPS data, the receipts, and a monthly summary by vehicle and jurisdiction for four years from the due or filing date, whichever is later. The ELD rule only requires six months, so export and store the IFTA data yourself rather than assuming the platform keeps it.
Do electric trucks need IFTA?
Usually, yes. The licensing test is about the vehicle, not the fuel. A qualified motor vehicle has two axles and more than 26,000 pounds, three or more axles at any weight, or a combination over 26,000 pounds, and a carrier running one in two or more member jurisdictions must license unless it uses trip permits.
IFTA's definition of motor fuels names electricity, a change made by Ballot 8-2022 so electric and hydrogen vehicles can be registered. Since January 1, 2026, the Articles of Agreement also define the kilowatt hour as a unit of fuel volume.
The difference is in fuel records. A vehicle is exempt from IFTA's fuel-record requirements only if it travels exclusively in jurisdictions that tax by distance or don't tax its fuel type. Distance records still apply, so the GPS standard above matters as much for an electric tractor as for a diesel one. Ask your base jurisdiction how it wants electric units reported.
What happens if the data doesn't hold up in an audit?
The burden of proof is on you. Records may be kept in any format your base jurisdiction can access, but records in a format it can't audit count as not made available.
If the records aren't adequate for the fleet as a whole, the base jurisdiction adds an assessment by cutting your reported fleet MPG to 4.00 or by 20%. Fuel without a valid receipt loses its tax-paid credit, and for cause the jurisdiction can suspend, revoke, or cancel the license.
If you'd rather hand off the quarterly work, our tax preparation team collects the mileage and fuel data and files the return.
How Simplex helps you turn ELD data into IFTA returns
The mileage, the fuel, and the license all have to line up. We can take on each part.
Quarterly IFTA returns
Our tax preparation team collects your mileage and fuel data, prepares and files the quarterly IFTA return, and keeps track of your fuel receipts.
IFTA license and decals
Our IFTA permits team files the license application with your base jurisdiction and helps keep the license active.
An ELD with IFTA reports
Simplex ELD includes fuel usage and IFTA mileage reports in its web portal, next to driver logs and vehicle management.
Frequently asked questions
Can I use my ELD for IFTA reporting?+
Does IFTA accept a PDF mileage report from my ELD?+
Does my ELD track fuel purchases for IFTA?+
Do electric trucks need an IFTA license?+
How long should I keep GPS data for IFTA?+
Where this information comes from
The requirements below come from IFTA's governing documents and federal regulation, checked on October 16, 2026.
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1
IFTA — Procedures Manual (effective August 26, 2026)
Record retention, burden of proof, the GPS distance-record standard, fuel receipts, summaries, and inadequate-records assessments (P510 to P570).
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2
IFTA — Articles of Agreement (effective August 26, 2026)
Qualified motor vehicles, the licensing requirement, total distance, and electricity and kilowatt hours as motor fuel and volume.
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3
IFTA — Current Manuals
Confirms the August 26, 2026 editions are current (updated September 21, 2026).
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4
eCFR — 49 CFR 395.26
What an ELD records, when, and what it omits during personal use.
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5
eCFR — Appendix A to Subpart B of Part 395
ELD position precision, positioning malfunctions, personal-use rounding, and the output file format.
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6
eCFR — 49 CFR 395.8
The 6-month retention period for records of duty status.
Written by
Inely Baez
Chief Operating Officer, Simplex Group
Chief Operating Officer at Simplex Group, with nearly eight years at the company leading operational strategy and execution across compliance, technology, logistics, and performance systems. She is a Certified Public Accountant with a background spanning operations and finance, including leadership roles within Simplex's Freight 4 U division and Velox Transport Solutions. Her work focuses on building scalable, disciplined systems that support long-term performance and growth.
Published · Updated
Related articles and services
Your ELD collects the miles. Your process makes them count.
Most fleets already have the data. What decides an audit is whether it meets IFTA's standard, covers every unit and every mile, and matches the fuel.
If you want help turning ELD mileage into a return you can defend, talk to our team.