Who needs an IFTA Account?
IFTA registration and filings are required for motor vehicles operated across two or more jurisdictions in the United States and Canada and that are “used, designed, or maintained for transportation of persons or property and:
An operator is limited to 10 special permits per year. If more than 10 trips per year are made from your home jurisdiction, an IFTA license and decals are required.
All registered carriers must maintain records of individual vehicle mileage trip reports that include mileage per state or province—to be summarized monthly—as well all receipts or electronic records showing all fuel bought at service stations.
Having an accurate record of miles driven per state, as well as fuel purchases is required for IFTA filings. Data can be maintained in trip log books or software programs. The key is to have a valid record of miles driven in each state, and all fuel purchases readily available to complete quarterly fuel tax returns and to have available in case of an audit.
IFTA fuel tax returns must be filed quarterly, within 30 days after the end of March, June, September and December. If a due date falls on a weekend (Saturday, Sunday, or Federal Holiday) it is due by the end of the following business day. EVEN IF THE TRUCK DID NOT OPERATE – YOU MUST FILE A RETURN. Late filing will result in a $50 penalty plus a 1% penalty for each month the balance due is not paid.
Required Quarterly Filing Dates:
Quarter 1 Time Period Covering: January 1st – March 31st Filings Due By: April 30th
Quarter 2 Time Period Covering: April 1st – June 30th Filings Due By: July 31st
Quarter 3 Time Period Covering: July 1st – September 30th Filings Due By: October 31st
Quarter 4 Time Period Covering: October 1st – December 31st Filings Due By: January 31st
The International Registration Plan (IRP) is a reciprocal registration agreement between the contiguous (“lower 48”) United States and the ten Canadian provinces that provides equitable “apportioned payments” of registration fees. Each jurisdiction (state or province) has the responsibility of issuing IRP registrations for operators in its state, consequently, each state has its own IRP agency and its own guidelines and forms for submitting the IRP applications and annual filings.
Once registered, your truck may operate in all other member jurisdictions. If, however, your truck operates only between two states, then the registration fee collected is shared between only those states based on the states’ registration fees for your vehicle, and the number of miles driven in each state. These registration fees are collected every 12 months, when you renew your registration in your home jurisdiction. The goal of the IRP is to balance the registration fees across all jurisdictions involved—based on miles drive in each jurisdiction—since the states use those fees as part of their highway maintenance programs.
Under this program, an interstate carrier files an apportioned registration application in the state or province where the carrier is based (the base jurisdiction). The vehicle and the miles traveled in each state are listed on the application. The base jurisdiction collects the full license registration fee and distributes a portion of it to the other jurisdictions based on the percentage of miles the carrier has traveled in each jurisdiction. The base jurisdiction issues a license plate showing the word "APPORTIONED" and a cab card showing the weights for which the carrier has paid fees in all IRP member jurisdictions.
The apportioned plate and the cab card are the only registration credentials needed to operate in member jurisdictions. The registration credentials allow the carrier to operate both intrastate and interstate in all IRP jurisdictions. All member jurisdictions are automatically displayed on the cab card.
One of the more confusing aspects of IRP is the “Average Per Vehicle Distance” (APVD) calculation. Since IRP fees are based on the distance traveled within each jurisdiction, a new applicant has no established history of miles driven in any jurisdiction. New applicants must use the APVD calculation for the first year of filing.
The APVD calculation is based on the average distance vehicles from your jurisdiction traveled to all other IRP member jurisdictions during the previous calendar year. These data are used to calculate your IRP fee. In subsequent years, you will report the actual miles logged in each jurisdiction for your registration year. Note, the APVD computations are different for each state—it is important to use the APVD for your home jurisdiction.
Like IFTA, when filing the annual IRP registration fees, the operator must include the mileages driven in each jurisdiction, in this case for the 12 months covered by the filing, so that the registration fees can be distributed proportionately to each state in which the vehicle was operated.
This simplifies the filing process for each operator. Although mileage for each state must be reported, the operator writes only one check and files one registration per year. Operators are expected to keep monthly mileage records showing miles driven in each jurisdiction for the 12-month registration period.
An “Apportionable Vehicle” is “any Power Unit that is used or intended for use in two or more Member Jurisdictions and that is used for the transportation of persons for hire or designed, used, or maintained primarily for the transportation of property,” and:
(i) Has two Axles and a gross Vehicle weight or registered gross Vehicle weight in excess of 26,000 pounds, or
(ii) Has three or more Axles, regardless of weight, or(iii) Is used in combination, when the gross Vehicle weight of such combination exceeds 26,000 pounds.
Once your registration application is processed, you will be issued the special license plate marked “Apportioned,” “APP” or “PRP,” depending on your home jurisdiction, and you will be issued, and are required to keep, a Cab Card in the cab. IRP registration authorizes you to operate in any and all other jurisdictions with no additional applications for routine operations (i.e., it does not authorize operations such as oversize or overweight loads).
To determine the apportioned percentage of any given jurisdiction, divide the mileage driven (“Distance”) in the jurisdiction by the total mileage driven over the 12 month period covered in the filing. Multiply the apportioned “Percentage” by the respective jurisdiction’s “Annual Fee” to calculate the cost per vehicle.
Each year the operator is required to report the total distance per jurisdiction for a specified 12-month period, indicating actual distances driven in each of those jurisdictions. Depending upon your base jurisdiction, there may be additional administrative fees for plates, cab cards, etc. Also note that some states require the original cab card to be carried in the vehicle, while other states will accept either a copy or an electronic copy.
Temporary Fuel Permits are issued to cover a carriers operation for which they do not have current IFTA credentials or a fuel permit for the intended state of travel.
Trip Permits are issued to act as a temporary vehicle registration when traveling into a state for which they are not apportioned or registered. This applies to both IRP apportioned carriers and carriers that are not apportioned due to having mainly intrastate operations.
If your vehicle meets or exceeds any of the below listed criteria, you must secure a temporary fuel or trip permit when not permitted or apportioned in the state for which you intend to operate.
Qualifying Criteria:
California, Nevada, New Mexico and Arizona have the additional qualifying criteria for which a trip permit is required:
Arizona: All for hire carriers operating a vehicle with 2 or more axles (regardless of weight).
California: All commercial vehicles regardless of weight are required to have a Ca Trip Permit unless they are hauling their own personal belongings.
Nevada: 10,001 pounds or greater require a trip permit.
New Mexico: 12,001 pounds or greater require a trip permit.
New York, Kentucky, Oregon & New Mexico also require mileage permits. Oregon and New Mexico temporary mileage permits are available from their port of entries. NY & KY mileage permits can be ordered through our office or website.
The following pertains to carriers with operations in New York or Kentucky:
New York - All vehicles 18,000 pounds and over must have a NY HUT. This permit is available as a temporary permit that will convert to permanent. All tractor trailer units that transport any type of fuel must get an AFC permit for trailer as well as a HUT for Power unit. All straight trucks that transport any type of fuel must get an AFC permit only.
Kentucky - All vehicles with an actual or registered gross weight over 59,999 pounds must have a KYU number. Available as a temporary but must apply via application to secure permanent. If time allows it is advisable to secure permanent credentials.
Due to the many variations of trip and fuel permits for each specific state. We ask that you give us a call and discuss your needs and time frames of when you need the permit.
You should plan to order your temporary trip or fuel permit at least 24 hours in advance.
Contact us at (877) 647-4582
Monday-Friday 6am-2:30pm (MST)
A. The IRP apportions Registration Fees across jurisdictions while the IFTA apportions only Fuel Taxes. IRP fees are due annually in the month specified by the state IRP agency.
A. Yes. An operator is limited to 10 special permits per year. If more than 10 trips per year are made from your home jurisdiction, an IFTA license and decals are required.
A. You must obtain an IFTA license if you operate a qualifying motor vehicle in two or more U.S. states and/or Canadian provinces that are members of the International Fuel Tax Agreement.
A recreational vehicle such as a motor home or a pickup with a camper is not considered a qualified motor vehicle when an individual uses it exclusively for personal pleasure. Vehicles used in connection with a business operation are not considered recreational.
A. Most jurisdictions allow (encourage) online filing. Go to the IFTA website for the state in which your business is registered. There you will find complete instructions and blank online forms to complete. Complete the forms—some calculations will be required—and submit it with your payment method if taxes are due. The actual tax forms may vary by state, so follow the instructions provided on the site.
A. There are several variables that will affect the IRP fee, but as an example, a vehicle registered in all jurisdictions at a weight of 80,000 lb. will be charged a fee of approximately $2,000 for 12 months. Note, this is an estimate only, your mileage for each jurisdiction must be reported, transaction must be processed, and an invoice prepared before an exact fee can be determined.
A. Each operator must have fuel receipts, either paper or electronic, as well as trip report records of accurate mileages driven in each state and/or province. The IFTA license and permit decal numbers must also be included.
A. Once your application is received, it will take the state 3-5 days to prepare the invoice for you apportioned plates. When the invoice is issued, your plates and Cab Card are ready. They will be sent out within 3-5 days after receipt of payment of the invoice.
A. If a motor carrier is out of the IRP Plan for 18 months the application to rejoin is treated as a new application and the operator is required to use the Average Per Vehicle Distance Chart miles. If the operator is out for fewer than 18 months, the application will be treated as a renewal.
A. The answer is “yes.” You must record all jurisdictional miles traveled, even if you are leased to a carrier that take care of your IFTA. The mileage records must be submitted as part of your IRP renewal and, are be required in the event of an IRP audit.
A. Plates renew annually at different times of the year based on your state requirements. The expiration date for your registration is printed on your Cab Card. You should receive a renewal notice approximately two months before the expiration date. If you have not received a renewal notice within 45 days of the expiration date, contact your state IRP office. It is the operator’s responsibility to ensure that registration and plates are renewed before they expire.
A. The International Registration Plan Hunter's Permit states, "Each member jurisdiction shall provide a means of temporary registration of unladen apportionable vehicles to allow the owner/operator to look for work. Such registration shall be issued for a minimum fee and for a registered gross weight not in excess of the empty weight for the vehicle or combination of vehicles being registered. The evidence of registration issued under this section shall be valid in all member jurisdictions." Some states charge no fee for the Hunter Permit.
Unified Compliance Services
Corporate Office: 6154 North Meeker Place, Suite 125, Boise, ID 83713, US
Phone (877) 647-4582 Fax: (866) 393-1260
Copyright © 2015 Unified Compliance Services - All Rights Reserved.