IFTA and IRP for New Carriers

Last updated: October 20, 2026 · Sources: IFTA Articles of Agreement and Procedures Manual, IRP Plan, IRS Form 2290 instructions

Quick answer: If your power unit runs in two or more jurisdictions and has two axles and over 26,000 lb, three or more axles, or runs in a combination over 26,000 lb, you generally need an IFTA fuel tax license and IRP apportioned plates. You apply through your base state, not FMCSA. IFTA returns are quarterly, due April 30, July 31, October 31 and January 31. Until your plate and license are issued, interstate runs generally need trip and fuel permits.

Does my truck qualify?

Both programs use the same weight-and-axle test. A power unit used in two or more jurisdictions qualifies if it has: - two axles and a gross vehicle weight or registered gross vehicle weight over 26,000 lb (11,797 kg); or - three or more axles, regardless of weight; or - is used in combination when the combination weight is over 26,000 lb.

Recreational vehicles are excluded (IFTA Articles of Agreement R245; IRP Plan).

IFTA (fuel tax)

• One license from your base jurisdiction, plus at least two decals per qualified vehicle, on both sides of the cab. The license renews each calendar year.
• Quarterly returns cover Jan–Mar, Apr–Jun, Jul–Sep and Oct–Dec.
• Due the last day of the month after the quarter: April 30, July 31, October 31, January 31. If that day is a Saturday, Sunday or legal holiday (including your base state's own holidays), it's due the next business day.
• File even in a quarter with no miles; base jurisdictions generally require it. Check your state's rule.
• Keep records 4 years from the due date or filing date, whichever is later.

IRP (apportioned plates)

• Your base state issues the apportioned plate and a cab card listing jurisdictions and weights. Keep the cab card in the truck.
• Fees are apportioned by distance in each member jurisdiction. New registrants usually estimate distance the first year; ask your base state how.
• Registration years and renewal months vary by base state. Put your renewal date on the calendar.
• Keep records 3 years after the close of the registration year they support.
• If the truck is 55,000 lb or more, states generally require a stamped Form 2290 Schedule 1 to register it. See our Form 2290 guide.

Records an IFTA auditor expects

Distance records, per trip	Fuel receipts, per purchase
Trip begin and end dates; origin and destination; route; beginning and ending odometer/hubodometer/ECM reading; total trip distance; distance in each jurisdiction; VIN or unit number	Date; seller name and address; gallons; fuel type; price per gallon or total price; the vehicle fueled; purchaser name

GPS or ELD-based distance records have their own data requirements in the IFTA Procedures Manual (P540.200), such as a position reading at least every 10 minutes while the engine is on. Tax rates change every quarter, so use the IFTA tax-rate matrix or your base state's rates.

Before your plates and license arrive

Interstate runs generally need trip and fuel permits for each jurisdiction. Ask your base state what it accepts while your application is processing. Some states also have their own weight-distance taxes, separate from IFTA, such as Kentucky, New Mexico, New York and Oregon.

Checklist

• ☐ Confirm your truck meets the qualified-vehicle test
• ☐ Apply for IFTA and IRP with your base state (or buy trip/fuel permits meanwhile)
• ☐ Decals on both sides of the cab; cab card in the truck
• ☐ Keep every fuel receipt and trip record from day one
• ☐ Put the four IFTA due dates and your IRP renewal on the calendar

Keep the whole setup in one place

The Carrier Launch Kit New Authority: First 90 Days kit includes an IFTA mileage and fuel log in the Excel workbook that follows the record elements above. Get the kit → · Free First 30 Days Checklist

FAQ

Do I need IFTA if I only run in one state? IFTA and IRP are for qualified vehicles used in two or more jurisdictions. Intrastate-only carriers should check their state's rules.

When are IFTA returns due? The last day of the month after each quarter: April 30, July 31, October 31 and January 31, moved to the next business day for weekends and legal holidays.

Do I file IFTA with no miles? Base jurisdictions generally require a return even with no activity. Check your state's rule.

Can I run before my IRP plates arrive? Interstate runs generally need trip and fuel permits until your plate and license are issued. Ask your base state.

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Educational only, not tax or legal advice. Carrier Launch Kit is not affiliated with IFTA, Inc., IRP, Inc., FMCSA or USDOT. Check your base state's current rules.

Educational only, not legal advice. Affiliate disclosure.