Understanding IRP (The International Registration Plan)
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Starting your own trucking company can feel overwhelming, especially when it comes to handling all the registration and licensing requirements.
One of the more confusing processes is registering with the International Registration Plan (IRP). Under IRP, a commercial vehicle is typically defined as a truck or tractor used for business purposes that meets certain weight and operational criteria and operates in more than one jurisdiction.
In this article, we’ll explain what IRP is, answer common questions, and guide you through the registration process.
What Is the International Registration Plan (IRP)?
The International Registration Plan (IRP) is a registration reciprocity agreement among the United States, Washington, D.C., and the Canadian provinces. It allows commercial vehicles engaged in interstate operations to travel legally across IRP jurisdictions while maintaining a single registration account.
Suppose your vehicle’s gross vehicle weight exceeds 26,000 pounds, or it has three or more axles and operates in more than one jurisdiction. In that case, you’ll need IRP registration and an International Fuel Tax Agreement (IFTA) account. Vehicles that qualify are issued apportioned registration credentials, including an apportioned license plate and a cab card listing all member jurisdictions where your vehicle can operate.
Your base jurisdiction, usually your home state, collects your registration fees and distributes apportioned fees to other jurisdictions based on actual distance traveled.
Apportioned Registration
An apportioned license plate is issued once you set up both IRP and IFTA accounts. These plates are attached to the power unit of your truck, and the cab card identifies all jurisdictions where you can operate.
After your fees are paid online or by electronic check, your IRP office will issue your license plate and cab card. If this is your first IRP registration, make sure the decals are placed correctly on the lower right corner of the front plate and on both sides of the cab if you operate a tractor-trailer.
For more information, read Understanding Apportioned Plates in Vehicle Registration.
What Is a Cab Card?
A cab card is an official document issued by your base jurisdiction showing where your vehicle is registered to operate. It also lists the combined gross vehicle weight, vehicle description, and jurisdictional information.
Registrants must provide acceptable proof that federal tax paid on IRS Form 2290 (the Heavy Vehicle Use Tax) has been submitted. Cab cards are unique to each vehicle and cannot be transferred.
For more information, head to Cab Card Explained: What Truck Drivers Need to Know.
The IRP Registration Process
To register your vehicle and receive your apportioned registration credentials, contact your IRP office in the state where your business is established. This state is your base jurisdiction, meaning it collects registration fees for all other jurisdictions where your fleet vehicles operate.
Each state has slightly different requirements, but you must have an established place of business, a physical structure staffed by one or more persons who are employed on a permanent basis. You’ll typically need:
- Proof of business entity (such as articles of incorporation)
- Proof of vehicle ownership (title or lease agreement)
- Proof of insurance
- USDOT Number
- Federal Tax Identification Number
- Proof of paid Unified Carrier Registration (UCR) fees
- Filed Form 2290 with a stamped Schedule 1 showing federal tax paid
- Current registration (for renewals)
Payments can be made by electronic check or paid online through your state’s Motor Carrier Portal.
Your tax period runs from July 1 to June 30, and a vehicle distance chart may be used to estimate mileage for new fleets. The combined gross weight determines IRP eligibility, and each fleet vehicle must be registered accurately.
Heavy Vehicle Use Tax (HVUT)
The Heavy Vehicle Use Tax (HVUT) is a federal heavy vehicle tax required for most commercial vehicles with a gross vehicle weight of 55,000 pounds or more. It’s collected annually by the Internal Revenue Service (IRS) using IRS Form 2290.
Before completing your IRP registration or renewing your apportioned vehicles, you must show acceptable proof of federal tax paid, usually a stamped Schedule 1. The HVUT period aligns with the IRP year, July 1 through June 30.
Keep copies of filed forms in your operational records to prepare for audits. If your IRP fleet changes during the year, update your records and make sure every qualifying truck has its HVUT payment verified. Failure to pay HVUT can delay your ability to obtain apportioned registrations or renew your cab cards and license plates.
For more information, read What is the Heavy Vehicle Use Tax (HVUT)?
When Do I Renew My IRP Registration?
Renewal dates vary by base jurisdiction, but your cab card shows the expiration date of your plates. Keep records of distance traveled in each state because registration fees depend on actual mileage reported for the prior year.
If you’re a new motor carrier, a vehicle distance chart helps estimate travel distances. Keep logs of fuel purchases, mileage, and operational records for each vehicle in your IRP fleet.
How Much Does IRP Registration Cost?
Your total license fees depend on:
- The member jurisdictions you operate in
- The combined gross weight of your trucks
- The number of fleet vehicles you register
- The type of commercial vehicle or restricted plate you operate
Each base jurisdiction uses its own formula, but costs typically include registration fees, sales tax, and other administrative expenses.
What Vehicles Are Exempt from IRP Registration?
Not all motor vehicles are subject to IRP. Exemptions include:
- Government-owned vehicles
- Vehicles operating solely within one state (intrastate miles)
- Buses used exclusively for charter services
Compliance and Audits
Following IRP rules is essential for truck operators who drive across multiple jurisdictions. The IRP makes it easier to calculate and distribute registration fees among member jurisdictions.
To stay compliant, carriers must maintain operational records that track vehicle distance, axle limitations, gross weight, and fees paid. These records must be maintained primarily at your base jurisdiction and be available for audits.
Audits are conducted by your IRP office and can be either desk or on-site reviews. Auditors may examine cab cards, lease agreements, IRS Form 2290, and proof of other taxes such as sales tax and income tax.
Not following IRP requirements can result in penalties or suspension of your IRP account. Regularly reviewing your records and staying current on registration updates helps prevent compliance issues.
FCCR IRP & IFTA Registration Assistance
Managing IRP and IFTA compliance can be time-consuming. FCCR helps motor carriers handle all aspects of IRP registration, apportioned plates, and International Fuel Tax Agreement filings accurately and on time.
Learn more about our services:
Frequently Asked Questions
Any carrier operating a commercial vehicle with a gross vehicle weight of over 26,000 pounds or with three or more axles in more than one jurisdiction must register under IRP.
You’ll need proof of ownership, proof of insurance, IRS Form 2290 showing federal tax paid, and your USDOT and UCR information.
Renewals are annual, following your base jurisdiction’s schedule. Check your cab card for your expiration date.
Non-compliance can result in fines, suspension of your IRP account, or loss of operating authority until fees and records are corrected.
IRP covers registration reciprocity for motor vehicles, while IFTA handles fuel tax reporting across IRP member jurisdictions. Most interstate carriers are required to maintain both accounts.
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