TAPS Truckers Accounting and Permitting Service
International Registration Plan
International Registration Plan for Trucking
What is the International Registration Plan (IRP) and what are the requirements?
The International Registration Plan (IRP) is a reciprocal agreement that authorizes the proportional registration among the jurisdictions (states) of commercial motor vehicles and truckers. This means if a truck is operated in multiple jurisdictions, the owner must annually report mileage driven in each state and taxes are paid proportionately based on the mileage driven. The good news is the owner may pay those taxes in one jurisdiction—referred to as the base jurisdiction or base state. Vehicle owners are required to register under the International Registration Plan if:
Further information regarding the International Registration Plan can be obtained from Truckers Accounting and Permitting Service, Inc. at 800-553-8277.
What vehicles are exempt from IRP registration?
How do I register under the IRP?
Complete an IRP application for the State you are based and send it to their address. Or, If you need further assistance regarding registration, please contact Truckers Accounting and Permitting Service, Inc. at 800-553-8277.
In order to finalize my IRP registration, do I have to show proof of Heavy Vehicle Use Tax (HVUT)?
Yes. For a vehicle to operate in your State, the registrant must provide proof of payment of this tax. This tax must be paid in the name of the owner of the truck or the registrant of the truck. HVUT is a tax paid to the Internal Revenue Service (IRS) for highway commercial motor vehicles having a GVW or combined GVW of 55,000 pounds or more. The carrier must pay this tax by filing a Federal Form 2290, Schedule 1, with the IRS. You will need to submit the original paid receipt (Form 2290 indicating certified payment stamp by IRS for current taxable year), or a copy of the 2290, Schedule 1, (with or without certified payment stamp) along with a copy of the front and back of the cancelled check, indicating current payment has been made for HVUT. You may obtain the instructions for filing the Federal Form 2290 at www.irs.gov/pub/irs-pdf/i2290.pdf and the Form 2290 at www.irs.gov/pub/irs-pdf/f2290.pdf. Or we at Truckers Accounting and Permitting Service, Inc. can do this for you.
NOTE: Carriers with 25 or more vehicles for a taxable period must file the Form 2290 electronically. More information on electronic filing for carriers with 25 or more vehicles is available Truckers Accounting and Permitting Service, Inc. at 800-553-8277.
What is the expiration date and renewal period for IRP license plates?
Many States have a staggered IRP renewal system. This means that your IRP license plate expires at midnight on the last day of the month indicated on the plate. Enforcement begins at 12:01 a.m., the first day of the next month. There is no grace period under the staggered renewal system. The specific month for your renewal will be determined and assigned by the Bureau of Motor Carrier Services.
What is the penalty for not renewing IRP credentials by the end of the expiration month?
The penalty for not renewing IRP credentials is assessed on the 11th day after the expiration date.
Also, operation of a vehicle without a current license plate and a current cab card, a valid trip, or a valid temporary operational permit will subject the driver to penalties and fines in all jurisdictions traveled.
Do the Different States issue refunds for IRP license plates?
This Depends on the State you are from. Many States do not allow refunds except under certain very strict conditions.
If you need further assistance or explanation of the International Registration Plan or have any other questions about fuel use tax records, please contact Truckers Accounting and Permitting Service, Inc. at 800-553-8277.
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