If TJ or JK, no milage accumulates when being flat towed.
BTW, manual transmission should be in any gear, not neutral. Correct that transfer case is in neutral.
Vince and Susan
2011 Tiffin Phaeton 40QTH (Cummins ISC/Freightliner)
Flat towing a modified 2005 Jeep (Rubicon Wrangler)
Previously a 2002 Fleetwood Pace Arrow 37A and a 1995 Safari Trek 2830.