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UCR vs IRP, IFTA & 2290

UCR is one of four interstate filings most carriers handle. The others — IRP, IFTA, Form 2290 — cover different mileage and tax obligations. The cluster below covers the distinctions and the typical filing calendar.

UCR (Unified Carrier Registration) is the multi-state compact fee paid annually to participating states. The fee is set per tier and used to fund state safety enforcement. Due December 31 with a January 1 lapse window.

IRP (International Registration Plan) is the multi-state apportioned-plate program. Carriers running interstate apportion plate fees across the states where they accumulate miles. IRP is per-vehicle, not per-fleet, and renewed annually.

IFTA (International Fuel Tax Agreement) is the multi-state fuel-tax compact. Carriers report quarterly mileage by state and pay (or receive credit on) fuel-tax differentials. Quarterly returns due Apr 30, Jul 31, Oct 31, Jan 31.

Form 2290 is the federal HVUT — annual federal tax on heavy vehicles 55,000 lbs+. Tax period runs July 1 - June 30; due August 31. Stamped Schedule 1 is the proof every state DMV requires for plate renewal.

The cluster below maps how the four filings interact (e.g., IRP plate renewal requires Form 2290 Schedule 1; UCR receipt is requested at IRP/IFTA renewal in some states), and the calendar for keeping all four current.

Articles in this cluster