Yotta Navigation proposes to develop Mass Fatality Tracking System (MFTS) tagging device to aid first responders in locating victims during a Mass Casualty Incident (MCI). The proposed IHM-TAG leverages Yotta Navigations history of developing low-cost wearable devices, along with building on Yottas Intelligent Human Motion (IHM) software for accurate positioning in difficult GPS environments. The IHM-TAG design planning in this SBIR will include feasibility studies, hardware selection, hardware prototyping and field experimentation into position accuracy and battery life. The IHM-TAG shall augment GPS to provide a higher level of position accuracy using low-cost, low-power motion sensors to improve the positioning accuracy over that of standalone GPS. The overall system of IHM-TAG devices, cloud server, and first responder visualizations will provide the ability to track and manage a large number of victims and fatalities throughout all the phases of the MCI response.Yotta Navigation will work in Phase I towards commercializing the IHM-TAG technology. A commercialization strategy will be put in place alongside the technology feasibility studies. The IHM-TAG navigation technology is directly applicable to industries such as warehouse human positioning, first responder tracking indoors and human logistics inside factories. Yotta will market the IHM-TAG tracking technology to commercial entities, using feedback to improve and guide decisions during the design process.