IFTA and IRP Basics for Motor Carriers
IFTA and IRP are about taxes and registration, not safety — but they come with their own recordkeeping, and sloppy mileage records cause real headaches.
What IFTA is
The International Fuel Tax Agreement simplifies fuel-tax reporting for carriers operating across multiple jurisdictions. Instead of filing in every state you drive through, you file one quarterly return with your base jurisdiction, which distributes the tax.
What IRP is
The International Registration Plan is apportioned registration — your plate covers multiple jurisdictions, and registration fees are divided based on the miles you run in each. It is the registration companion to IFTA's fuel tax.
Who needs them
Generally, carriers running qualified vehicles across jurisdiction lines need both. Purely intrastate operations may not — check your base state's thresholds.
The records that matter
- Detailed distance records by jurisdiction (trip miles, routes, and totals)
- Fuel purchase records and receipts
- Quarterly IFTA returns filed on time
Frequently asked questions
Are IFTA and IRP part of a DOT audit?
No. IFTA (fuel tax) and IRP (apportioned registration) are administered by states and jurisdictions, separate from the FMCSA safety audit — but they are part of overall carrier compliance.
What records do I need for IFTA?
Detailed distance records by jurisdiction and fuel purchase receipts, summarized on a quarterly IFTA return filed with your base jurisdiction.
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