HVUT & IFTA Recordkeeping Requirements

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It’s time to awake from your sugar comas, Trucking Nation!
While we hope you had an extra spooky, candy-filled Halloween, it’s time to pack away your costume and dispose of the incriminating evidence cast so carelessly upon your living room floor. 
Yes, I am referring to that mountain of candy wrappers next to your couch. Destroy the evidence at once & hide your shame!

The cold hard light of Monday morning demands that we discuss grown-up business now. And what could be more “grown-up” than recordkeeping!

A necessary evil, proper recordkeeping may not be fun, but it saves you a lot of pain in the long run, like audits from the IRS or from your IFTA base jurisdiction. So if you want to avoid the dreaded IRS or IFTA audits, you’ve just got to ask yourself one question. Am I doing it right?

Are you keeping the necessary records for HVUT and IFTA? If not, now is the perfect time to get your act together! Here’s how…

HVUT Recordkeeping Requirements:

  • The VIN number and detailed descriptions of all taxable highway vehicles registered in your name.
  • The date you purchased the vehicle, as well as the name and address of the person/dealer you purchased it from.
  • The weight of the loads carried by the vehicle, described in accordance with record-keeping requirements in your state.
  • Record the first month of each period in which a taxable use of the vehicle occurred. Along with this, keep records proving that the vehicle was not being used in a taxable manner prior to that date (if you owned it during that time).
  • For “Category W” Suspended Vehicles (vehicles that travel fewer than 5,000 miles on public highways during the tax year or 7,500 for agricultural vehicles), record all highway mileage.
  • For agricultural vehicles, keep a record of the number of miles driven on the farm.
  • If you sell or dispose of the vehicle, you must provide details of how including the name and address of the person who purchases it, if applicable.
  • Keep all of these records for at least 3 years after the date the tax is due or paid, whichever is later.
  • Keep copies of all returns and schedules you’ve filed.
  • These records must be available for review by the IRS.

And here’s the great news for ExpressTruckTax users! All returns filed with us, along with the stamped Schedule 1, can be retrieved anytime from the Dashboard in your account. You can view, download, or print them if necessary. 


Plus, all of your vehicle info is kept safe & sound in Truck Zone. And it’s organized too! From VIN #’s, to unit numbers, license plate numbers, DOT #’s, & gross vehicle weights–you’ve got an archive to reference if needed. And you can view it anywhere, anytime, as long as you have an internet connection. Win!

IFTA Recordkeeping Requirements:

  • Distance records must include the exact miles driven per jurisdiction and the precise routes driven, including any detours or out-of-route mileage.
  • Fuel records must include all fuel purchased, the name & address of where it was purchased, the cost per gallon, the total cost of each sale, and the original receipt. The receipt must be in good condition with no wrinkles or writing on it.
  • Always check the requirements in your base state.
  • These records must be kept for at least three years after the close of the quarter. They must also be available for audit in your base jurisdiction at all times.

While the third quarter IFTA deadline just passed, it’s certainly not too early to think about the fourth quarter! If you had a particularly hard time filling your IFTA last minute, then why not get a head start with TruckLogics!

Like ExpressTruckTax, we designed TruckLogics to be user-friendly and affordable. With the ProMiles add on for professional routing, you can keep up with daily trip sheets in one click! Then, at the end of the IFTA quarter, you can compile all of those trip sheets into a completed IFTA return, ready to be printed and mailed. Sign up for a free trial, the first 30 days are on us, and there’s no credit card required!

If you’ve got questions about TruckLogics, or about proper recordkeeping, ring our Support Heroes at 704.234.6005 or send them a message via live chat. For 24/7 assistance, email us at support@expresstrucktax.com.