IRP: apportioned registration
- Who needs it: a power unit used in two or more member jurisdictions that has two axles and a gross or registered weight over 26,000 lb, or three or more axles at any weight, or runs in a combination over 26,000 lb. It is the same test as for an IFTA qualified motor vehicle.
- How it works: you register in your base jurisdiction, the state where you have an established place of business and keep your records. It collects registration fees for every jurisdiction you run in, split by the share of your miles in each, and issues apportioned plates and a cab card that rides in the truck.
- Instead of IRP: a truck that only occasionally leaves its home state can run on trip permits from each state it enters.
- Records: keep distance records by jurisdiction for 3 years after the registration year ends. IFTA asks for 4 years, so most carriers keep everything for 4.
Form 2290: heavy vehicle use tax
- Who files: anyone with a highway vehicle registered in their name at a taxable gross weight of 55,000 lb or more.
- When: the tax year runs July 1 to June 30. For trucks on the road in July, Form 2290 is due August 31. A truck first used later in the year is due by the end of the month after its first use, with a prorated tax.
- Proof: the IRS returns a stamped Schedule 1. States ask for it before registering or renewing the truck, IRP plates included.
- Low mileage: a truck expected to run 5,000 miles or less in the year (7,500 for agricultural vehicles) can be reported as suspended and pay no tax, but the return is still filed.
- E-file: required for 25 or more taxable vehicles; optional below that.
Annual tax by taxable gross weight
| Taxable gross weight | Tax for a full year |
|---|---|
| 55,000 lb | $100 |
| 60,000 lb | $210 |
| 65,000 lb | $320 |
| 70,000 lb | $430 |
| 75,000 lb | $540 |
| Over 75,000 lb | $550 (maximum) |
$100 at 55,000 lb plus $22 for each additional 1,000 lb, capped at $550 above 75,000 lb. Rates set by the IRS; check the current Form 2290 instructions before filing.
How the three fit together
File Form 2290 and get the stamped Schedule 1, register the truck with IRP in your base state, and carry the cab card and IFTA license and decals. IRP renewals come once a year on your state's schedule, IFTA returns every quarter, and Form 2290 every summer. If the IRP or IFTA count of trucks changes, update your MCS-150 too.
Plates, permits and filings on one calendar
IFTAX tracks Form 2290, IRP renewals, IFTA returns and every other filing date for your fleet, and keeps the mileage records that back them up.
Sources: International Registration Plan definitions and audit guidance; IRS Form 2290 and instructions. General information, not tax or legal advice. IFTAX is not affiliated with the IRS, IRP, Inc., IFTA, Inc. or any government agency.