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INTERNATIONAL REGISTRATION PLAN Q&As
INTERNATIONAL FUEL TAX AGREEMENT Q&As
BOTH IRP AND IFTA Q&As
I have a regular Florida plate on my truck, but have never done any business outside the state of Florida. For business purposes, I need to take my truck into other jurisdictions (states). I want to keep my Florida plate. What do I need to travel in other jurisdictions?
What is the carrier’s responsibility for notifying the Bureau of Commercial Vehicle and Driver Services of an address change, and does the Bureau provide a change of address form for both IRP and IFTA?
What are the IRP and IFTA record keeping requirements and who can I contact to assist me with these requirements?
Does the Bureau of Commercial Vehicle and Driver Services provide samples of acceptable worksheets that will help the carrier maintain accurate records?
Does the Bureau of Commercial Vehicle and Driver Services offer Electronic Filing for IRP and IFTA?
INTERNATIONAL REGISTRATION PLAN Q&As
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. 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 IRP, if:
- their vehicle is over 26,000 pounds gross vehicle weight (GVW); or
- has three or more axles, regardless of weight; or
- is a power unit and trailer whose combined GVW is in excess of 26,000 pounds, and
- your truck is part of a declared fleet that operates in Florida and at least one other IRP jurisdiction.
Further information regarding the IRP can be obtained from the IRP, Inc., website at www.irponline.org, or call the Bureau of Commercial Vehicle and Driver Services IRP Customer Service line at (850) 617-3711. You may also access the IRP TRUCKING MANUAL (Form HSMV 85500) at www.flhsmv.gov.
What vehicles are exempt from IRP registration?
- Government Owned Vehicles
- Recreational Vehicles (a vehicle used for personal pleasure or travel)
- Vehicles Operating Intrastate Miles Only
How do I register under the Florida IRP?
Complete an IRP, FLORIDA APPLICATION, SCHEDULE A & B (Form HSMV 85900). Step by step instructions can be obtained in the booklet INTERNATIONAL REGISTRATION PLAN APPLICATION AND INSTRUCTIONS FOR COMPLETION, (Form HSMV 85901). If you need further assistance regarding registration, please contact the Bureau of Commercial Vehicle and Driver Services Customer Service line at (850) 617-3711.
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 the State of Florida, the registrant must provide proof of payment of this tax. 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.
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 at the following IRS website: www.irs.gov/efile/article/0,,id=170570,00.html.
How do I Learn more about Heavy Vehicle Use Tax (HVUT) ?
What is the expiration date and renewal period for IRP license plates?
Florida has 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 Commercial Vehicle and Driver 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 as follows:
IF THE LICENSE TAX IS |
THEN THE PENALTY WILL BE |
At least $5 but not more than $25 |
$5 |
Over $25, but not more than $50 |
$10 |
Over $50, but not more than $100 |
$15 |
Over $100, but not more than $400 |
$50 |
Over $400, but not more than $600 |
$100 |
Over $600 |
$250 |
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.
Does Florida issue refunds for IRP license plates?
Florida does not issue refunds for IRP license plates except as follows:
- When a vehicle has been registered twice (duplicate registration) for the same registration period, such as the duplicate purchase of a straight plate and an IRP plate during the same registration period; or
- If the vehicle registration was issued in error and you return the plate to the Bureau of Commercial Vehicle and Driver Services before the first day of the registration period.
Florida law does allow a credit for the unused portion of the registration when you remove a vehicle from the state.
For additional information on refunds and credits for IRP license plates, please contact the Bureau of Commercial Vehicle and Driver Services Customer Service line at (850) 617-3711.
INTERNATIONAL FUEL TAX AGREEMENT Q&As
What is the International Fuel Tax Agreement (IFTA) and what are the requirements?
The International Fuel Tax Agreement (IFTA) is an agreement among states to report fuel taxes by interstate motor carriers. To register, you must:
- have an established place of business in Florida from which motor carrier operations are performed,
- mileage must be accrued in Florida,
- your operating records of the fleet must be maintained or can be made available in Florida, and
- you must operate in at least one other IFTA jurisdiction.
Under the IFTA, you are issued an IFTA license and one set of Florida IFTA decals for your truck, which will allow you to operate in all other IFTA jurisdictions without buying additional decals from those jurisdictions. A copy of the IFTA license may be used in your truck instead of the original license.
Further information regarding IFTA can be obtained by calling the Bureau of Commercial Vehicle and Driver Services Customer Service line at (850) 617-3711. You may also access the IFTA TRUCKING MANUAL (Form HSMV 85920) at www.flhsmv.gov.
How do I register under the IFTA?
Complete an APPLICATION FOR INTERNATIONAL FUEL TAX AGREEMENT (Form HSMV 85008). Once you register with IFTA, a quarterly tax return must be filed even if the licensee does not operate or purchase fuel in any IFTA jurisdiction in any particular quarter.
How do I file a Florida IFTA quarterly tax return?
Complete an IFTA TAX RETURN and FLORIDA SCHEDULE 1 – IFTA FUEL TAX COMPUTATIONS (Combined HSMV 85921 and 85922), which is mailed on a quarterly basis to licensed carriers. Included with these forms is the IFTA Quarterly Tax Rate Schedule. Tax rates can be viewed, printed or downloaded at www.iftach.org. Step by step instructions for completion of the tax return can be found in the booklet HOW TO CALCULATE THE INTERNATIONAL FUEL TAX AGREEMENT QUARTERLY TAX RETURN (Form HSMV 85800).
What are the reporting quarters and due dates for the IFTA tax return filings?
TAX RETURN
REPORTING QUARTERS |
DUE DATES |
January thru March |
April 30 |
April thru June |
July 31 |
July thru September |
October 31 |
October thru December |
January 31 |
What is the expiration date and renewal period for IFTA decals?
IFTA decals expire on December 31st of each year. However, there is a two-month grace period extending through February of the next fuel tax registration year.
I am an interstate trucker operating in Florida and Georgia. I pay all my diesel fuel tax at the pump. Why am I required to file a tax return each quarter and pay more tax to the state of Florida, especially when I have already paid all of my diesel fuel tax at the pump in both Georgia and Florida when I bought it?
Even though you paid diesel fuel tax at the pump in Florida, you may have burned (or used) some of this fuel in Georgia. Likewise, you may have bought fuel in Georgia and burned it in Florida. In this instance, since Florida is requiring you to pay more tax, it appears that you purchased more fuel in Georgia and used it in Florida than you purchased in Florida and used in Georgia. If this is true, Georgia should owe you a refund. This is called “fuel tax equalization” between states. It is important that you retain all of your fuel receipts, so that you can prove when, where and how much fuel you purchased during any given tax period. It is also important that you retain all of your trip sheets (mileage records for each state).
If you need further assistance or explanation of fuel use taxation or have any other questions about fuel use tax records, please contact the Auditing Section of the Bureau of Commercial Vehicle and Driver Services at (850) 617-2910.
BOTH IRP AND IFTA Q&As
I have a regular Florida plate on my truck, but have never done any business outside the state of Florida. For business purposes, I need to take my truck into other jurisdictions (states). I want to keep my Florida plate. What do I need to travel in other jurisdictions?
If your truck and the trailer it is pulling (including the trailer’s cargo), weigh more than 26,000 pounds, or if your power unit has three or more axles, you are required to comply with the IRP and the IFTA fuel tax regulations. You can comply and keep your regular Florida plate by purchasing a 10-day IRP trip permit for each state you want to operate in. This can become very costly, so if you intend to make frequent trips outside the state of Florida, it might be more economical to apportion your truck (register under IRP). You can do this by turning in your regular Florida plate and purchasing an IRP plate at an IRP office.
You will also need to obtain an emergency fuel permit or register
under the IFTA. IRP and IFTA Permits may be purchased by contacting
one of the Wire Service Companies on this list: wire_service_companies.pdf
What is the carrier’s responsibility for notifying the Bureau of Commercial Vehicle and Driver Services of an address change, and does the Bureau provide a change of address form for both IRP and IFTA?
In accordance with section 320.413(4), Florida Statutes, every motor carrier shall submit to the Bureau of Commercial Vehicle and Driver Services, in writing within ten (10) days after such change becomes effective, any change in address of the principal place of business. If you change your physical address, you must submit the proof of residency documents listed on the form. The IRP/IFTA CHANGE OF ADDRESS (Form HSMV 85041) is self-explanatory and available on the DHSMV website at www.flhsmv.gov. The form itself may be completed and submitted instead of written correspondence.
What are the IRP and IFTA record keeping requirements and who can I contact to assist me with these requirements?
Please refer to the RECORD KEEPING REQUIREMENTS FOR FLORIDA BASED CARRIERS REGISTERED UNDER THE IRP AND IFTA, (Worksheet 5). This document contains record keeping and contact information.
Does the Bureau of Commercial Vehicle and Driver Services provide samples of acceptable worksheets that will help the carrier maintain accurate records?
Yes. A sample of each form may be printed at the links below:
Does the Bureau of Commercial Vehicle and Driver Services offer Electronic Filing for IRP and IFTA?
Yes. Once your IRP and/or IFTA account(s) has/have been established, you may e-file your IFTA tax returns, order decals and renew your IFTA account, renew your IRP account, add vehicles and jurisdictions to your IRP account, and pay for any of these transactions via the internet. In order to set-up an e-file account, you will need to complete the MOTOR CARRIER SERVICES E-FILE REQUEST (Form HSMV 85083).
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