IRP/IFTA Audit Services

Frequently Asked Questions




  • What types of records am I required to keep to be compliant with the International Fuel Tax Agreement (IFTA), the International Registration Plan (IRP), and Florida Statutes?

    IFTA requires you to keep individual vehicle distance records (IVDR), monthly and quarterly distance summaries, unaltered individual vehicle fuel receipts, purchase and withdrawal records from bulk fuel tank, bulk fuel tank reconciliations and monthly fuel summaries. For more information please visit our Record Keeping Requirements page.

  • How long do I have to keep the records used to report and file the IFTA tax returns and the annual IRP registrations?

    IFTA requires you to keep records for four (4) years from the date the return is due or the date the return is filed, whichever occurs later.

    IRP requires you to keep records for three (3) years after the close of the registration year.

  • Where can I get help with IRP/IFTA record keeping and filing requirements?

    You can get help with the IRP/IFTA record keeping and filing requirements by contacting the nearest regional office listed on our website.

  • What is the penalty for not keeping the required records?

    Failure to keep records may result in additional taxes being owed, along with substantial penalties and interest. In addition, failure to keep records and accurately report your distance and tax paid fuel purchases may result in the cancellation or suspension of your registration issued under the IFTA and IRP.

  • Can I change the date of a previously scheduled audit?

    Possibly. You can change the date of a previously scheduled audit by calling the auditor assigned to your audit in advance, providing the reason for your request, and providing documentation supporting your claim.

  • Can I ask for an extension to prepare for the audit?

    Possibly. You can request an extension by calling the Auditor assigned to your audit and providing the reason for your request.

  • Do intrastate miles and off-road miles have to be reported?

    Yes, Florida does not exempt any miles, therefore, all miles must be reported.

  • Do rental vehicles’ distance and fuel purchases need to be reported on the IFTA return?

    If an IFTA decal is placed on the unit by the Lessee, then the distance and fuel have to be reported. If the IFTA decal was provided by the Lessor then the distance and fuel will be reported by the Lessor.

  • Does refrigerated fuel need to be reported on the IFTA return?

    No, refrigerated fuel does not get reported on the IFTA return and should be pumped separately from the power unit fuel. A credit for tax paid refrigerated fuel can be obtained by contacting the Department of Revenue.

  • Does the Department require specific forms to meet the record keeping requirements?

    No. The Department does not require you to use specific forms to meet the record keeping requirements. To assist you, the Department has suggested forms which are available on our website.

  • Can I appeal or protest my audit assessment?

    Yes, you can appeal or protest your audit assessment. This information is included in the audit assessment letter.

  • How many days do I have to appeal or protest my audit assessment?

    You will have 30 days from the date of your Notice of Audit Assessment letter to appeal or protest your audit assessment.

  • Can the Department waive or reduce my audit assessment?

    The Department may waive or reduce your penalty for due cause. The Department cannot waive or reduce interest charged for other jurisdictions.

  • Can I request to set up a payment plan to pay my audit assessment?

    Yes. You can request to set up a payment plan if you meet certain conditions by contacting the Bureau of Accounting at (850) 617-2734.

  • Where can I get help in filling out my IFTA tax return/IRP application?

    You can call our customer service center at (850) 617-3711 or you may contact the nearest Regional Audit office. Visit our contact information page for more information.

  • If I pay fuel taxes at the pump, why do I owe more taxes when I file my tax return?

    This is due to tax rate differences collected by jurisdictions. For example, if you purchased all your fuel in a neighboring state that collects 15 cents a gallon but your base state collects 30 cents a gallon then you will owe the 15 cents difference for every gallon used in your base state.

  • I stopped driving my vehicle (out of state or all together). What should I do?

    You will need to write a letter requesting to close your account. Additionally, in the upper right-hand corner of your IFTA quarterly tax rerun is a box to check for final return.

  • Why is it so important to report all my miles driven?

    It is a matter of equity. Those states where you drove miles but did not purchase fuel will not get ANY tax unless the miles are filed on the IFTA quarterly tax return.