IFTA & IRP: What Motor Carriers Need to Know
Understanding IFTA and IRP requirements is an important part of operating an interstate trucking business. From quarterly fuel tax reporting to apportioned vehicle registration, staying current with both programs helps carriers avoid penalties, maintain proper credentials, and keep their trucks on the road.
What Is the Difference Between IFTA and IRP?
Although IFTA and IRP are often handled together, they serve two different purposes.
IFTA – International Fuel Tax Agreement
IFTA simplifies fuel-use tax reporting for qualified carriers operating in multiple jurisdictions. Carriers report miles traveled and fuel purchased in each jurisdiction through one quarterly return filed with their base jurisdiction.
IRP – International Registration Plan
IRP is an apportioned vehicle registration program. Registration fees are distributed among participating jurisdictions based on the distance a carrier operates in each one. Registered vehicles receive apportioned plates and cab cards.
Simply put:
IFTA covers fuel tax reporting.
IRP covers apportioned vehicle registration.
Both programs require accurate records and timely reporting to help keep your fleet operating without unnecessary interruptions.
Official nationwide resources
IFTA – Carrier Information: IFTA, Inc. Carrier Resource
IRP – Official Website: International Registration Plan
IFTA Quarterly Filing Requirements & Deadlines
IFTA-licensed carriers must submit quarterly fuel tax reports showing the miles traveled and fuel purchased in each participating jurisdiction.
Standard Quarterly Filing Deadlines
| Reporting Period | Due Date |
|---|---|
| January – March | April 30 |
| April – June | July 31 |
| July – September | October 31 |
| October – December | January 31 |
What Information Is Needed?
Total miles traveled in each jurisdiction.
Fuel purchased by jurisdiction.
Fuel receipts and supporting records.
Vehicle mileage and trip reports.
Applicable tax-paid fuel information.
Important: An IFTA return is generally required even when no operations occurred during the quarter. Filing deadlines may move to the next business day when they fall on a weekend or applicable holiday. Always confirm filing requirements with your base jurisdiction.
Official resource:IFTA, Inc. – Carrier Resources and Filing Calendar
Mileage & Fuel Recordkeeping Requirements
Accurate mileage and fuel records are essential for both IFTA reporting and IRP registration. Carriers should maintain organized records for every vehicle operating in their fleet.
Records to Maintain:
Trip dates, origins, destinations, and routes.
Beginning and ending odometer readings.
Miles traveled in each state or jurisdiction.
Fuel purchase receipts and invoices.
Vehicle identification and unit numbers.
Monthly mileage and fuel summaries.
Supporting records for quarterly filings and registration applications.
How Long Should Records Be Kept?
IFTA: At least four years from the return due date or filing date, whichever is later.
IRP: Three years following the close of the registration year to which the application applies.
Some base jurisdictions may impose additional requirements, so carriers should confirm their applicable retention rules.
Official resources:
Common IFTA & IRP Filing Mistakes
Even small reporting errors can create problems with fuel tax filings and apportioned vehicle registrations.
Common mistakes include:
Incorrect Mileage: Reporting inaccurate or incomplete miles by jurisdiction.
Missing Fuel Receipts: Failing to maintain documentation supporting reported fuel purchases.
Missed Quarterly Returns: Forgetting to file an IFTA return, even when no miles were traveled.
Inaccurate Vehicle Information: Reporting incorrect VINs, vehicle weights, or fleet information.
Poor Recordkeeping: Failing to maintain supporting mileage, fuel, and registration records.
Unreported Fleet Changes: Not updating vehicle additions, removals, or other registration changes.
How to Avoid These Problems
Keep mileage and fuel records current, review vehicle information before submitting applications, maintain organized documentation, and monitor filing and renewal deadlines.
When something changes within your fleet, make sure the appropriate accounts and registrations are updated.
Official resources:
Need Help With IFTA or IRP?
Managing IFTA reporting and IRP registrations can take time and attention away from running your business. TC Compliance Consultants helps motor carriers manage these requirements and stay on top of important filing deadlines.
Our services include:
Initial IFTA and IRP account setup.
Quarterly IFTA filings.
IRP renewals and fleet updates.
Account reinstatements and closures.
Ongoing account management and compliance support.
We work with motor carriers nationwide and provide support tailored to their registration and reporting needs.
Need assistance? Contact TC Compliance Consultants to discuss your needs.