What it is
A motor carrier files a fuel tax return each quarter under the International Fuel Tax Agreement, and the numbers come from three places: trip records, fuel purchases and the jurisdiction rate tables. This workbook computes the return from those inputs and reconciles it to each source.
It calculates fleet miles per gallon, taxable gallons by jurisdiction, net taxable gallons after tax paid at the pump and the tax due or credit. A reconciliation tab agrees miles and gallons to source records, the tax to the filed return and the ledger, and checks fleet mileage against a plausible range.
When to use it
- Each quarter, before the return is filed and after it is prepared by the fuel tax clerk.
- On the audit of a trucking company, to test the fuel tax accrual and compliance exposure.
- When a jurisdiction audits the carrier’s mileage and fuel records.
What’s inside
- Return tab: 30 jurisdictions with rate, miles, tax-paid gallons, taxable gallons and net tax
- Fleet miles per gallon calculated from the totals
- Reconciliation tab: miles, gallons, filed return and ledger differences
- Reasonableness range check for fleet miles per gallon
Standard cited
This template follows IFTA. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
Where do the tax rates come from?
Each jurisdiction publishes its rate per gallon for the quarter. Enter the rate in effect. The workbook has no prefilled rates, so it cannot be used with out-of-date figures by accident.
Why is a negative tax due shown?
It is a credit. A jurisdiction where the carrier bought more tax-paid fuel than it used produces a credit that offsets tax due elsewhere on the return.
What should the auditor test first?
Miles. Compare miles on the return with trip or electronic logging records, then compare gallons with fuel card and receipt data. Mileage is the input the carrier controls and the one jurisdictions audit most.
Related templates
- Audit Program: Trucking Company
- Fixed Asset Rollforward (Excel)
- Accrued Expenses Schedule (Excel)
- Analytical Procedures Expectation Workpaper (AU-C 520)
Last updated 11/05/2026. All free templates.