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IRP/IFTA tax record keeping information
You must keep adequate mileage records and retain fuel receipts and invoices to substantiate your mileage and fuel use reporting.
Wisconsin adopted the record keeping requirements of the International Registration Plan (IRP) for registration and the International Fuel Tax Agreement (IFTA) for fuel tax. The following describes the requirements.
Record all miles
It is your responsibility to maintain acceptable records of all interstate and intrastate vehicle movement for all of your IRP apportionable or IFTA qualified motor vehicles.
Record all jurisdiction changes
Clearly record the odometer reading when you cross state/provincial lines, so the number of miles in each jurisdiction can be calculated and assigned to the proper jurisdictions.
Keep records for 5˝ years (IRP) or 4 years (fuel tax).
The IRP requires you to keep mileage records for 5˝ years for each apportionable motor vehicle in your fleet. The IFTA requires you to keep mileage records, fuel receipts, and invoices for 4 years for each qualified motor vehicle in your fleet. Do not mail your records to the Division of Motor Vehicles with your IRP or fuel tax application. Retain your records for audit.
Wisconsin DOT audits every carrier periodically to ensure that acceptable records are kept. It is important for you to record and retain the required information for every qualified motor vehicle in your fleet. If an auditor finds that you have not kept acceptable records, or the forms you used were inadequate, the department will assess additional fees.
Summaries are not acceptable for an audit. They must be supported by source documents. The IRP requires you to summarize mileage source documents monthly, quarterly, and annually by vehicle, by fleet, and by jurisdiction.
The IFTA requires you to summarize mileage and fuel source documents monthly by vehicle and by jurisdiction for all of your qualified motor vehicles. Receipts, invoices and individual vehicle distance reports (IVDRs) for each qualified motor vehicle must support your summary.
Daily Vehicle Mileage and Fuel Report
The Daily Vehicle Mileage and Fuel Report form MV2687 is approved as a mileage source document if properly completed. A daily vehicle, individual vehicle distance record (IVDR) and fuel report must account for all miles traveled and all fuel purchased.
Monthly Vehicle Mileage and Fuel Summary
The Monthly Vehicle Mileage and Fuel Summary form MV2688 satisfies the requirements of both programs if properly completed.
Monthly Fleet Mileage and Fuel Summary
The Monthly Fleet Mileage and Fuel Summary form MV2693 is approved as an IFTA mileage source document if properly completed.
Mileage source document information
An acceptable mileage source document must contain the following information:
- Date of the trip – starting and ending, example: starting: 3-10-2001; ending: 3-17-2001
- Trip origin and destination
- Route of travel – list the highways used in each jurisdiction
- Beginning and ending odometer or hubodometer readings of the trip
- Total trip miles
- Mileage by jurisdiction
- Identification number (VIN) or UNIT number of the power unit
- Registrant’s name
- Vehicle fleet number
- Driver’s signature and/or name and,
- Trailer number
Mileage source documents produced by on-board computers are acceptable provided all of the required information is listed.
Fuel source document information
An acceptable fuel receipt or invoice must contain the following information:
- Date of purchase
- Seller’s name and address
- Number of gallons or liters purchased
- Fuel type
- Price per gallon / liter or total amount of sale
- Unit numbers and,
- Purchaser’s name – in the case of a lessee/lessor agreement, receipts will be accepted in either name, provided a legal connection can be made to the reporting party. Keep a lease or written agreement indicating the party responsible for paying fuel taxes.
An IFTA licensee who maintains a bulk motor fuel storage facility is responsible for maintenance of bulk fuel inventory records. The bulk fuel records must distinguish between bulk fuel dispensed into IFTA licensed vehicles and non-IFTA vehicles. However, only fuel placed into IFTA qualified motor vehicles may be claimed for tax paid credit on the IFTA tax returns.
MV2952 - Bulk Fuel Inventory Withdrawal Record
The following is information that could be examined during an audit of your bulk fuel records:
- Date of the activity (delivery, withdrawal)
- Unit number (identification number of the vehicle using the bulk fuel)
- Type of fuel (diesel, gasoline, etc.)
- Begin meter reading (from the bulk storage tank)
- End meter reading (from the bulk storage tank)
- Gallons withdrawn
- Gallons delivered
- Additional notes or comments.
(608) 264-7239 for IRP and fuel tax record keeping information.
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Last modified: October 8, 2014
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