IFTA Fuel Tax & IRP Plates
Navigate the complex world of interstate compliance. From quarterly fuel tax reports to apportioned registration.
Understanding the Difference
Two different requirements, often confused. Here is the breakdown.
IRP (Plates)
- Registers the vehicle itself.
- Issued by your base state.
- Allows travel in all member jurisdictions.
- Fees apportioned by mileage %.
IFTA (Fuel Tax)
- Reports fuel taxes owed.
- Quarterly filing requirement.
- Balances fuel bought vs. fuel used.
- One license covers all states.
Frequently Asked Questions
What is the difference between IFTA and IRP?
IFTA (International Fuel Tax Agreement) simplifies fuel tax reporting for interstate carriers. You file one quarterly report to your base state. IRP (International Registration Plan) allows you to register your vehicle in your base state but allows you to operate in all member jurisdictions (apportioned plates), with fees distributed based on miles.
Who needs Apportioned Plates (IRP)?
You typically need IRP plates if you operate a vehicle over 26,000 lbs (or with 3+ axles) across state lines (interstate commerce). If you stay within one state, you get standard base plates.
When are IFTA taxes due?
IFTA reports are filed quarterly. Deadlines are April 30 (Q1), July 31 (Q2), October 31 (Q3), and January 31 (Q4).
How do I calculate IFTA tax?
You must track total miles driven in each state and total fuel purchased in each state. The tax is calculated based on the fuel tax rate of each state vs. the fuel you actually consumed there.
Looking for state-specific requirements?
Select your base state to see detailed IFTA & IRP instructions.