The four obligations at a glance
| Program | Who owes it | Deadline |
|---|---|---|
| IFTA | Interstate carriers over 26,000 lbs or with 3+ axles | Quarterly: Apr 30, Jul 31, Oct 31, Jan 31 |
| IRP (apportioned plates) | Same weight threshold, interstate | Annual renewal |
| UCR | Any interstate carrier, broker, forwarder, leasing co. | Annually, by Dec 31 |
| Form 2290 HVUT | Vehicles 55,000 lbs gross weight or more | Aug 31 for the Jul 1–Jun 30 tax year |
IFTA in practice
You license in your base state and get one set of decals. Every quarter you report miles driven and fuel purchased in each jurisdiction. States you drove through more than you fueled in get paid; states you fueled in more than you drove get you a credit.
- Keep trip records: date, route, total miles by jurisdiction, odometer readings.
- Keep every fuel receipt with date, seller, gallons, price and unit number.
- File even in zero-mile quarters — a missed return is a penalty.
- Retention: 4 years. IFTA audits are more common than DOT audits for small fleets.
UCR fee tiers
UCR fees are based on fleet size and are set annually. A 1–2 truck carrier pays roughly $46–$50; brackets rise through 3–5, 6–20, 21–100 and beyond. Pay at ucr.gov — many lookalike sites overcharge.
Not paying UCR does not stop your authority, but it will absolutely stop your truck at a scale.
Questions people ask
- Do I need IFTA for a box truck under 26,000 lbs?
- No, unless it has three or more axles. But you still need UCR if you cross state lines.
- What is the difference between IRP and IFTA?
- IRP is the plate (registration fees apportioned by miles per state). IFTA is the fuel tax. Both are filed in your base state.