IRP / IFTA / Apportioned Plates

INTRODUCTION

The North American trucking industry operates within one of the most complex regulatory environments in the world. Among the most important compliance frameworks for interstate and interprovincial carriers are the International Registration Plan (IRP), the International Fuel Tax Agreement (IFTA), and the Apportioned Plates system. These three systems ensure that states and Canadian provinces receive fair compensation for the use of their highways, while also enabling carriers to run efficiently across borders without maintaining a patchwork of separate registrations and tax filings.

As of 2025, IRP and IFTA continue to evolve with updated audit procedures, digital requirements, and changes tied to shifting fuel-tax landscapes. Together, these programs influence fleet cost structures, compliance processes, and operational strategies for all participants in the freight ecosystem—from drivers and carriers to brokers, shippers, service providers, and researchers analyzing transportation policy.

This comprehensive article distills the latest available data, regulatory updates, and practical guidance on IRP, IFTA, and Apportioned Plates, equipping industry professionals with the insights they need to navigate compliance confidently.

UNDERSTANDING IRP: STRUCTURE, PURPOSE & REQUIREMENTS

The International Registration Plan (IRP) is a cooperative agreement among the 48 contiguous U.S. states, the District of Columbia, and 10 Canadian provinces. It was created to simplify the commercial vehicle registration process for carriers that operate across jurisdictions. Instead of obtaining license plates and cab cards from each individual state or province, a carrier registers once—in its “base jurisdiction.” That jurisdiction then issues a single apportioned plate and cab card valid in all participating regions.

Core Purpose of IRP

IRP allocates registration fees among jurisdictions based on the percentage of total miles a vehicle travels in each one. For example, if a carrier travels 50% of its total miles in Texas, 30% in Louisiana, and 20% in Oklahoma, each jurisdiction receives that percentage of the registration fee.

Eligibility Requirements

A vehicle qualifies as “apportionable” if it:

• Has two axles and a gross vehicle weight (GVW) over 26,000 pounds, OR

• Has three or more axles (regardless of weight), OR

• Is used in combination with a total weight exceeding 26,000 pounds.

These thresholds remain consistent across jurisdictions entering 2025.

What an IRP Registration Includes

An IRP registration provides:

• Apportioned plates

• A cab card listing all approved jurisdictions

• The legal authority to operate interstate without purchasing individual trip permits

Required Documentation

Common documents required by base jurisdictions include:

• Proof of ownership or long-term lease

• USDOT number and, if applicable, MC authority

• VIN and vehicle specifications

• Heavy Vehicle Use Tax (HVUT) Form 2290

• Proof of insurance

• Actual miles by jurisdiction from the preceding year (for renewals)

Carriers must also demonstrate a “base of operations” or “established place of business” in the jurisdiction.

APPORTIONED PLATES: HOW THEY FUNCTION & WHY THEY MATTER

Apportioned plates are the physical license plates issued under IRP registration. These plates signify that the vehicle’s registration fees have been distributed according to the distances traveled in each IRP jurisdiction.

Benefits of Apportioned Plates

• Eliminates the need for multiple state registrations

• Reduces administrative burden

• Minimizes enforcement delays at state lines

• Simplifies budgeting and fleet compliance

• Supports multi-jurisdiction fleet mobility

How Fees Are Calculated

IRP fees are determined using a formula:

(Total jurisdiction miles ÷ Total fleet miles) × That jurisdiction’s registration fee rate

Jurisdictions vary widely in fee structures due to:

• Vehicle weight

• Axle count

• Local fee schedules

• Special assessments or regulatory surcharges

This is why two identical vehicles traveling different regional footprints may have vastly different IRP costs.

Renewal Timelines (2025 Guidance)

Most jurisdictions require:

• Annual IRP renewal

• Renewal filings 30–60 days before expiration

• Updated mileage reports

• Payment of administrative fees

Many states in 2025 offer fully digital renewal systems, allowing electronic issuance of cab cards.

IFTA: UNIFYING FUEL TAX REPORTING ACROSS NORTH AMERICA

The International Fuel Tax Agreement (IFTA) governs how fuel taxes are reported and distributed among jurisdictions. Like IRP, IFTA significantly streamlines compliance by allowing carriers to file a single quarterly fuel tax return with their base jurisdiction.

1. How IFTA Works

Under IFTA, carriers track:

• Fuel purchased

• Miles traveled in every jurisdiction

• Fuel consumed per jurisdiction

The base jurisdiction uses this information to calculate the carrier’s tax liability or credit. It then redistributes funds to the relevant jurisdictions.

2. Eligibility Requirements

A vehicle qualifies for IFTA if it:

• Has two axles and a GVW over 26,000 pounds, OR

• Has three or more axles, OR

• Operates as part of a combination exceeding 26,000 pounds

These criteria remain consistent in 2025.

3. Quarterly Filing Deadlines

IFTA returns are due:

• Q1 — April 30

• Q2 — July 31

• Q3 — October 31

• Q4 — January 31

Late submissions trigger automatic penalties, regardless of whether the carrier owes tax.

4. Fuel Tax Rate Volatility

IFTA jurisdictions update fuel tax rates quarterly. These rates vary:

• By jurisdiction

• By fuel type (diesel, gasoline, biodiesel, etc.)

• Based on legislative adjustments

The IFTA Tax Matrix remains the authoritative source for current rates.

RECORDKEEPING & AUDITS: THE MOST CRITICAL COMPLIANCE FACTORS

Recordkeeping is the most essential—and most challenging—component of IRP and IFTA compliance.

1. Required Records for IFTA

Carriers must maintain:

• Fuel receipts (with date, location, seller, price, gallons purchased)

• Trip sheets or ELD-generated trip summaries

• Odometer readings

• Jurisdictional miles for every trip

2. Required Records for IRP

Carriers must keep:

• Individual vehicle distance records (IVDRs)

• Lease agreements

• Maintenance logs

• VIN verification and equipment lists

3. Audit Exposure

Jurisdictions typically audit:

• Every 2–5 years

• Randomly or based on risk profiles

• With record retention requirements of 4+ years

4. Common Audit Triggers

• Missing fuel receipts

• Odometer/ELD data inconsistencies

• Unrealistic MPG calculations

• Rounding mileage instead of reporting actual miles

• Incorrect jurisdiction miles at IRP renewal

Modern enforcement increasingly relies on ELD data, giving audit teams highly precise mileage verification tools.

PENALTIES, FINES & ENFORCEMENT TRENDS IN 2025

Failure to follow IRP and IFTA rules can lead to significant penalties.

1. IFTA Penalties

• $50 or 10% minimum late penalty

• Interest calculated monthly

• Suspension of IFTA license for repeat offenders

• Back taxes and audit assessments

2. IRP Penalties

• Registration suspension

• Seizure of cab cards or plates at roadside

• Fines for improper registration

• Out-of-service orders

3. Roadside Inspection Trends

Officers now routinely check:

• IFTA decals

• IRP cab cards

• ELD logs for mileage verification

Discrepancies often lead to citations or vehicle detainment.

TECHNOLOGY & THE FUTURE OF IRP/IFTA COMPLIANCE

Technology is transforming compliance management at a rapid pace.

1. Role of ELDs and Telematics

ELDs now serve as the primary data source for:

• Miles per jurisdiction

• Trip sequencing

• Fuel consumption analytics

2. Fuel Card Integrations

Providers such as Comdata and WEX supply fuel purchase data automatically to IFTA software platforms, reducing manual entry errors.

3. AI-Driven Compliance Tools

Service providers now use machine learning to:

• Flag anomalous MPG readings

• Predict audit risks

• Identify missing trips

• Estimate optimized routing for tax efficiency

4. The EV Transition Challenge

Electric trucks threaten the long-term viability of fuel-based tax systems. Many states are piloting:

• Road usage charges (RUC)

• Weight-distance tax models

By 2025, these pilots represent the most significant potential shift to IFTA since its inception.

INDUSTRY-SPECIFIC GUIDANCE

1. For Carriers & Drivers

• Maintain meticulous documentation

• Cross-check ELD and fuel data weekly

• Keep cab cards and decals updated

2. For Brokers & Shippers

• Ensure carriers are properly credentialed

• Understand that IRP/IFTA costs affect lane pricing

3. For Service Providers

• Automate mileage + fuel integrations

• Educate fleets about audit exposures

4. For Researchers & Journalists

• Track state legislation on EV infrastructure and tax model modernization

• Analyze IFTA quarterly tax collection as an economic indicator

CONCLUSION

IRP, IFTA, and Apportioned Plates remain foundational pillars of North American trucking regulation in 2025. While these frameworks simplify interstate and interprovincial operations, they also impose detailed compliance requirements that demand accuracy, transparency, and consistent recordkeeping. As technology continues to modernize the industry, carriers that embrace automation, integrate their fuel and mileage data, and stay ahead of audit trends will be best positioned to reduce risk and maintain efficient operations.

Understanding these systems is no longer optional—it is essential for every stakeholder across the freight economy.