Treat ELD data as one input to the IFTA process and reconcile it with trip, jurisdiction, fuel, and vehicle records.
What this means for your fleet
Document the transformation from raw location events to jurisdiction miles. Preserve exclusions, corrections, unit conversions, missing-data handling, and the reviewer who approved the filing totals.
ELD-to-IFTA field map
| Shared input | ELD use | IFTA use | Reconciliation control |
|---|---|---|---|
| Vehicle identity | Assign events to the CMV | Assign distance and fuel to the licensed unit | Match VIN/unit and effective dates after swaps |
| Timestamp | Order duty and vehicle events | Place travel in the reporting period | Normalize time zone without rewriting originals |
| Location | Required event location at defined events/intervals | Support jurisdictional distance | Review border crossings and gaps against trip records |
| Vehicle miles | Required ELD data element | One input to distance totals | Reconcile resets, replacements, units, and missing segments |
ELD data does not include every tax record. Fuel receipts, license information, trip continuity, jurisdiction rules, and the retained calculation trail remain separate IFTA evidence.
What to check
| Check | How to verify |
|---|---|
| 1. Match vehicle identifiers | Match unit number, VIN, plate, jurisdiction, device assignment, and reporting account across ELD and tax systems. |
| 2. Check trip continuity and borders | Trace one trip across timestamps, state lines, gaps, personal conveyance or yard move, and the final mileage ledger. |
| 3. Reconcile fuel documents | Link fuel receipts or imports to vehicle, date, location, jurisdiction, quantity, source, and duplicate checks. |
| 4. Review edits and special driving | Preserve original events, edits, special-driving annotations, approvals, and the reason for any tax-data adjustment. |
| 5. Retain calculation and approval records | Keep the calculation version, source files, exclusions, reviewer, approval date, exception list, and filed-output hash. |
Common failure modes
- Using an unreviewed dashboard total.
- Mixing tractor assignments.
- Overwriting raw data after filing.
Limits and exceptions
Use this guide to plan your checks; it does not determine whether a legal exception applies, certify a record, or guarantee compliance, safety, savings, or audit results. Preserve original ELD records and edit history. Use the current rules to determine applicability and the manual for your installed device for operating instructions.
Sources and review date
Reviewed August 10, 2026. Check the latest rules and product information before changing your procedures or signing a contract.
- Official IFTA audit and recordkeeping best-practices guide — International Fuel Tax Association, Inc.
- Editing, annotation, certification, and original-record preservation — Federal Motor Carrier Safety Administration.
- Factor ELD products, plans, and support — Factor ELD.
Compare records from the same trip
Bring records for the same trip from your ELD, dispatch system, and vehicle records, plus the safety or tax report you want to compare. Ask Factor ELD to show how the data can be reviewed. Your fleet remains responsible for compliance decisions.