IFTA & IRP Guide for Carriers
Plain-language explanations of two of the most confusing acronyms in trucking: IFTA fuel tax reporting and IRP apportioned registration.
Written for: Fleet managers, back office. This guide is general educational information — permit, escort, and compliance requirements vary by state and by load. Contact our team to confirm what applies to your specific move.
What IFTA is
The International Fuel Tax Agreement (IFTA) is an agreement among US states and Canadian provinces that lets a carrier report fuel taxes to a single base jurisdiction, instead of filing separately in every state it operates in. Carriers file quarterly reports showing miles traveled and fuel purchased in each member jurisdiction.
What IRP is
The International Registration Plan (IRP) is a similar reciprocal agreement, but for vehicle registration rather than fuel tax — it apportions registration fees across jurisdictions based on the distance a vehicle travels in each one, so a carrier doesn't need to separately register in every state it runs.
Where trip permits fit in
If a vehicle isn't IRP-registered for a jurisdiction it needs to travel through, a single-trip permit is generally required for that trip instead — which is why trip permits and IRP registration are usually discussed together when planning a route.