# Vehicle Fuel Log Template for NEMT Vans: Every Fill-Up, Matched to the Fuel Card

Canonical URL: https://nemtguide.com/templates/vehicle-fuel-log/ · Updated 2026-10-02

A vehicle fuel log template is one page per van per month that records every fill-up: date, driver, odometer, gallons, price, total, station, and card, with miles per gallon worked out at each full tank. At month end you match it to the fuel card statement. It backs your fuel deduction under actual costs, which the IRS requires once five or more vehicles run at the same time.

- Fill to the automatic shutoff every time, so the gallons you buy equal the gallons burned since the last fill and miles per gallon comes out right.
- Keep the receipt for every fill of $75 or more. With regular at $4.465 a gallon in late September 2026, that is any fill over about 16.8 gallons.
- A card statement proves you paid. The log and the receipt prove which van the fuel went into.
- With five or more vans on the road at the same time, you deduct actual costs, so the log and receipts carry your fuel deduction.
- A two-axle van rated 26,000 pounds or less needs no IFTA fuel tax reporting, and a van carrying booked riders earns no federal fuel tax credit.

A fuel card swipe is quick, and nobody looks at it again until the statement arrives. This log puts every fill-up for one van on one page each month, with the odometer reading that turns gallons into miles per gallon. At month end you check it against the card statement, so a fill that went into the wrong vehicle, or never went into a van at all, shows up while the driver still remembers the day. The miles themselves, for taxes and trip records, go on the [NEMT mileage log](https://nemtguide.com/templates/nemt-mileage-log/); this page tracks the fuel.

## How to use this template

1. **Start one page per van each month.** Fill in Part 1 on the first day of the month, including the tank size and the odometer reading.
2. **Fill to the automatic shutoff every time.** Miles per gallon is only right when each full fill replaces exactly what the van burned since the last one. If a driver has to stop early, write N in the full tank column.
3. **Write the line at the pump.** The driver writes the date, their initials, the odometer, gallons, price per gallon, total, station and city, and how they paid, before pulling away. If the card asks for an odometer reading, it is the same number.
4. **Keep every receipt.** Staple receipts to the back of the page in date order, or photograph them the same day. IRS Publication 463 requires a receipt for any fill of $75 or more.
5. **Work out miles per gallon at each full fill.** Subtract the odometer at the last full fill from this one, then divide by the gallons bought since then, partial fills included.
6. **Match the card statement at month end.** Complete Part 3 line by line, and ask about every charge with no log line the same week.
7. **Carry the totals to Part 4.** At year end, Part 4 gives your tax preparer each van's fuel cost, and gives you the numbers for the [monthly fuel review](https://nemtguide.com/guides/reduce-nemt-fuel-costs/).

## The template

### Part 1: Van details (one per van, per month)

| Field | Write the entry here |
|---|---|
| Month and year | |
| Fleet number and plate | |
| Year, make, and model | |
| Fuel the van takes (regular, diesel, other) | |
| Tank size in gallons (from the owner's manual) | |
| EPA combined rating for the base model, or "not rated" | |
| Fuel card assigned to this van (last 4 digits) | |
| Odometer on the first day of the month | |
| Odometer at the last full fill before this month | |
| Odometer on the last day of the month | |

### Part 2: Fill-ups

| Date | Driver initials | Odometer | Gallons | Price per gallon | Total paid | Station and city | Paid with (card last 4, or cash) | Full tank (Y or N) | Miles per gallon |
|---|---|---|---|---|---|---|---|---|---|
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| Month total | | | | | | | | | |

Miles per gallon at a full fill: this odometer minus the odometer at the last full fill, divided by the gallons bought since the last full fill = ______.

### Part 3: Month-end match to the card statement

| Check | From this log | From the card statement | Difference |
|---|---|---|---|
| Number of fills | | | |
| Gallons | | | |
| Dollars | | | |

| Question | Answer |
|---|---|
| Charges on the statement with no line on this log (date and amount) | |
| Log lines paid another way (cash or another card), with receipt kept | |
| Any fill larger than the tank | |
| Any grade other than the fuel this van takes | |
| Any item on the card that is not fuel | |
| Any fill on a day the van did not run (check the trip logs) | |
| Miles per gallon this month compared with this van's usual | |
| What was done about each problem | |
| Checked by, and date | |

### Part 4: Year summary (one per van)

| Month | Miles driven | Gallons | Fuel cost | Miles per gallon | Fuel cost per mile |
|---|---|---|---|---|---|
| January | | | | | |
| February | | | | | |
| March | | | | | |
| April | | | | | |
| May | | | | | |
| June | | | | | |
| July | | | | | |
| August | | | | | |
| September | | | | | |
| October | | | | | |
| November | | | | | |
| December | | | | | |
| Year total | | | | | |

Business use for the year, from the mileage log: business miles ÷ total miles × 100 = ______ percent.

Fuel deduction under actual costs: year fuel cost × business use percent = $______.

## Example: two weeks, filled in

These are example numbers for Van 3, a wheelchair minivan that takes regular, filled at prices between $4.399 and $4.479 a gallon. Its last full fill before October was at 48,210 miles.

| Date | Odometer | Gallons | Total paid | Miles per gallon |
|---|---|---|---|---|
| Oct. 2 | 48,512 | 15.10 | $66.42 | 302 ÷ 15.10 = 20.0 |
| Oct. 6 | 48,801 | 14.25 | $63.54 | 289 ÷ 14.25 = 20.3 |
| Oct. 9 | 49,121 | 17.05 | $76.37 | 320 ÷ 17.05 = 18.8 |
| Oct. 12 | 49,262 | 6.00 | $26.39 | Partial fill, none |
| Oct. 14 | 49,540 | 14.70 | $64.96 | 419 ÷ 20.70 = 20.2 |

- **The October 9 fill needs its receipt.** At $76.37 it is over $75, so the IRS wants documentary evidence, not just the log line.
- **The partial fill waits.** October 12 gets no miles per gallon. Its 6.00 gallons join the 14.70 bought on October 14, for 20.70 gallons over the 419 miles since the October 9 full fill.
- **Two-week totals.** The van drove 1,330 miles on 67.10 gallons, or 19.8 miles per gallon, for $297.68 of fuel. That is about 22.4 cents a mile. The [fuel cost calculator](https://nemtguide.com/tools/nemt-fuel-cost-calculator/) turns that into a monthly budget.
- **The statement shows one extra charge.** On October 11, the van's card bought 9.4 gallons of premium for $51.41 at a station on no route that day. Van 3 takes regular, its miles per gallon stayed steady, and the October 12 and 14 gallons account for every mile, so that fuel did not go into this van. Ask the driver that week.

## The IRS rules this log meets

IRS Publication 463 (2025 edition, updated April 30, 2026) sets the record rules for vehicle expenses, and it counts a van as a car. Publication 946 (2025) adds that a vehicle used to carry people for pay is still listed property, so these rules cover a van that carries riders.

- **Five or more vans at the same time means actual costs.** If you own or lease five or more vehicles used for business at the same time, you cannot use the standard mileage rate for any of them, and you deduct actual expenses instead. Publication 463's own example is a business with a car and four vans used at the same time: actual expenses for all five. Vehicles you alternate between do not count as used at the same time.
- **Under the standard rate, fuel is already counted.** With the standard mileage rate, you cannot also deduct that year's gasoline, including gasoline taxes. The log is then a cost record, not a deduction record. The [mileage deduction calculator](https://nemtguide.com/tools/nemt-mileage-deduction-calculator/) compares the two methods.
- **Actual costs include gas, split by business use.** Gas is on Publication 463's list of actual car expenses. If a van has any personal use, you divide its costs by miles, which is why Part 4 takes the business share from the mileage log. The Schedule C instructions (2025) put the business portion of gasoline on line 9.
- **A log with receipts is an adequate record.** The IRS accepts an account book, diary, log, statement of expense, or trip sheets, kept with documentary evidence. A log kept weekly counts as timely, a record kept on a computer counts, and you cannot deduct amounts you approximate or estimate.
- **Receipts for every fill of $75 or more.** Publication 463 requires documentary evidence, such as a receipt, for any expense of $75 or more other than lodging, following [26 CFR 1.274-5(c)(2)(iii)](https://www.ecfr.gov/current/title-26/section-1.274-5). A receipt is adequate if it shows the amount, date, place, and what was bought, which a pump receipt does. With U.S. regular averaging $4.465 a gallon in the week of September 28, 2026 (EIA), a fill over about 16.8 gallons crosses $75.
- **The statement proves payment, not the purchase.** Publication 583 (updated April 30, 2026) accepts a credit card statement showing the amount charged, the payee's name, and the transaction date as proof of payment. It also says proof of payment alone does not establish the deduction, so keep the sales slips.
- **The log need not repeat the receipt.** Publication 463 says you do not have to write in your record what a receipt already shows, as long as the two fit together in order. That is why receipts go on the back of the page in date order.
- **Scans count if they stay readable.** Publication 583 lets you keep records by electronic imaging if the system can index, store, preserve, retrieve, and reproduce them legibly, under Revenue Procedure 97-22.

How long to keep it all, and how it fits with the rest of your tax records, is in [NEMT business taxes](https://nemtguide.com/guides/nemt-business-taxes/) and [NEMT record retention](https://nemtguide.com/guides/nemt-record-retention/).

## Fuel taxes: IFTA and federal credits

**IFTA.** The International Fuel Tax Agreement covers qualified motor vehicles that run in more than one member state or province. New York's tax department (page updated August 19, 2026) defines one as a vehicle for passengers or property with two axles and a gross vehicle weight over 26,000 pounds, three or more axles regardless of weight, or a combination over 26,000 pounds. The weight rating is on the certification label at the driver's door edge or door frame (49 CFR 567.4). A two-axle van rated 26,000 pounds or less files no IFTA returns, so this log is for your own costs and taxes, not a fuel tax report.

**Federal fuel tax credits.** Publication 510 (December 2025) lists the federal tax at 18.4 cents a gallon of gasoline and 24.4 cents a gallon of diesel. Its credit for intercity and local buses goes only to buses open to the general public that run scheduled regular routes, or nonscheduled buses seating at least 20 adults besides the driver, and it says vans used for van-pooling or taxi service do not qualify. Its separate credit for a qualified local bus needs service open to the general public, 20 adult seats, scheduled routes, and a state or local government contract or subsidy. A van carrying booked Medicaid riders fits neither, so the federal tax stays part of your fuel cost.

## What the EPA rating can and cannot tell you

Part 1 asks for the base model's EPA combined rating. The [fuel cost calculator](https://nemtguide.com/tools/nemt-fuel-cost-calculator/) lists the 2026 minivan ratings. Full-size vans such as the Ford Transit and Chevrolet Express carry no 2026 EPA rating, so your log is the only number for them. Either way, a rating comes from the manufacturer's test vehicle, not a converted van on NEMT routes.

- **The test load is light.** EPA tests assume only 300 pounds of passengers and cargo. FuelEconomy.gov says extra weight, more idling than the city test includes, and the air conditioner on max (5% to 25%) all lower miles per gallon, and gasoline with 10% ethanol lowers it 3% to 4%.
- **New engines need time.** A new vehicle does not reach its best fuel economy until the engine breaks in, which can take 3,000 to 5,000 miles, so a new van's first months on this log can read low.

FuelEconomy.gov calls EPA ratings a useful tool for comparing vehicles, though they may not predict the mileage you get. Use the base model's rating to compare vans before you buy (see [minivan vs full-size wheelchair van](https://nemtguide.com/guides/minivan-vs-full-size-wheelchair-van/)). Use three months of this log to budget. A van that falls well below its own usual number, while its twin holds steady, belongs in the [vehicle maintenance log](https://nemtguide.com/templates/nemt-vehicle-maintenance-log/) for a check.

## Frequently asked questions

### How do I work out miles per gallon from a fuel log?

Fill to the automatic shutoff every time. At each full fill, subtract the odometer at the last full fill from today's reading, then divide by the gallons bought since then, including any partial fills in between. For example, 419 miles on 20.70 gallons is 20.2 miles per gallon. A partial fill gets no miles per gallon of its own; its gallons count at the next full fill.

### Do I need gas receipts if I pay with a fuel card?

Yes, for any fill of $75 or more. Publication 463's record rules for car expenses require documentary evidence, such as a receipt, for any expense of $75 or more other than lodging (26 CFR 1.274-5(c)(2)(iii)). A card statement shows the amount, the station, and the date, which proves payment, but Publication 583 says proof of payment alone does not prove the deduction. Keep the slips, or legible scans of them.

### Do I need a fuel log if I use the standard mileage rate?

Not for the deduction. Publication 463 says that if you use the standard mileage rate for a year, you cannot also deduct that year's gasoline, including gasoline taxes, because the rate covers it. Keep the log anyway to catch waste and to know each van's cost per mile. Once you run five or more vehicles at the same time, the standard rate is off the table and the log and receipts become your proof.

### Does my NEMT company need an IFTA license?

Only for a qualified motor vehicle that runs in more than one IFTA state or province. A qualified motor vehicle has two axles and a gross vehicle weight over 26,000 pounds, three or more axles, or a combination over 26,000 pounds (New York Tax Department page, updated August 19, 2026). Read the rating on the label at the driver's door. A two-axle van rated 26,000 pounds or less is outside IFTA.

### Why is my van's miles per gallon lower than the EPA rating?

EPA tests assume only 300 pounds of passengers and cargo, and FuelEconomy.gov says extra weight, extra idling, and running the air conditioner on max, which can cost 5% to 25%, all lower it. A wheelchair van carries riders, chairs, and conversion equipment and idles at pickups. Full-size passenger vans rated 10,000 pounds or more are not tested at all. Budget from your log, not the label.

### How long should I keep fuel logs and receipts?

Generally 3 years from the date you file the return that uses them, or 6 years if you left out income of more than 25% of the gross income on your return (IRS, How long should I keep records, updated June 30, 2026). Keep them with that year's mileage logs, so the fuel cost and the business share of miles can be checked together.

## Official resources

- [IRS: Publication 463, chapter 5 Recordkeeping](https://www.irs.gov/publications/p463)
- [IRS: Publication 583, how to keep business records, including scanned receipts](https://www.irs.gov/publications/p583)
- [FuelEconomy.gov: My MPG, a free fill-up tracker](https://www.fueleconomy.gov/mpg/MPG.do)
- [FuelEconomy.gov: Find and compare EPA ratings by model](https://www.fueleconomy.gov/feg/findacar.shtml)
- [EIA: Weekly gasoline and diesel prices by region](https://www.eia.gov/petroleum/gasdiesel/)