IFTA, IRP, UCR & HVUT 2290 Filings
For many companies who are required to comply with the rigorous standards of the DOT Rules & Regulations there may also be some additional Tax requirements. These programs are necessary for curtain types of operation.
These programs are also often targeted by the scammers, through aggressive marketing such as repetitive phone calls, emails, text messages, and even through U.S. Mail. Additionally, the scammers are some of the first to show up in your internet searches when looking for help.
Many aggressive marketers may complete the task you paid for, but their fees are astronomical. Unfortunately, the overcharge for services may be the scam itself. For example, when completing an MCS-150 Update, the process in the FMCSA is completely free and takes five minutes, the scammers will charge a fee of $150-$600. When they complete UCR’s they are often charging double or triple of what the actual fee is.
At Front Range Compliance Services, LLC, we offer solutions to help you with the additional programs associated with DOT Operations. Our goal is to give you the easy button and rely on a trusted source to keep your operation moving forward.
We offer assistance for the following programs. For more information on each please click the title below and get description and explanation of services.​
International Registration Plan (IRP)
The International Registration Plan (IRP) is a registration reciprocity agreement among the states of the United States and provinces of Canada providing payment of license fees on the basis of total distance operated in all jurisdictions.
The feature of IRP is to allow fees paid to the various jurisdictions in which fleet vehicles are operated, only one license plate and one cab card is issued for each fleet vehicle when registered under the Plan.
About IRP
Registering with IRP
As we stated above, IRP is a reciprocity agreement among the United States, the District of Columbia and provinces of Canada which recognizes the registration of commercial motor vehicles issued by other jurisdictions. Motor carriers register with and pay to one jurisdiction. The fee is based on the portion of distance traveled in each jurisdiction according to that jurisdiction’s fee schedule; these fees are then distributed to the relevant jurisdictions.
Registered motor carriers receive apportioned plates and are able to travel through all IRP member jurisdictions. Commercial motor vehicles either alone or used in combination weighing more than 26,000 pounds, and traveling in two or more jurisdictions, are likely registered under IRP.
IRPs fundamental principle is to promote and encourage the fullest possible use of the highway system.
To register your vehicle(s) with IRP apportioned license plates and therefore be able to operate in multiple states or provinces, motor carriers must title and register in their base jurisdiction (state or province).
IRP Assistance
Front Range Compliance Services LLC can assist you with your initial IRP application and each annual renewals. For more information please click the button below.
International Fuel Tax Agreement (IFTA)
International Fuel Tax Agreement (IFTA) is multi-jurisdictional group that cooperatively administers motor fuel use tax within the 48 contiguous states of the United States and 10 Canadian provinces. IFTA re-distributes the excise tax paid at the pump so each jurisdiction has the funds necessary to maintain roads for interstate commerce. IFTA allows carriers to file one quarterly return instead of filing a return for each state in which they operate.
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Any motor carrier based in an IFTA member jurisdiction, operating a qualified motor vehicle in two or more member jurisdictions may apply for IFTA credentials. For more information on IFTA please click the button below!
IFTA Qualified Motor Vehicles
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Motor vehicle used, designed or maintained for the transportation of persons or property
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Gross vehicle or registered gross vehicle weight over 26,000 lbs.
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Three-axles regardless of weight
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Used in combination when the weight of the combination exceeds 26,000 lbs.
International Fuel Tax Agreement (IFTA)
International Fuel Tax Agreement (IFTA) is multi-jurisdictional group that cooperatively administers motor fuel use tax within the 48 contiguous states of the United States and 10 Canadian provinces. IFTA re-distributes the excise tax paid at the pump so each jurisdiction has the funds necessary to maintain roads for interstate commerce. IFTA allows carriers to file one quarterly return instead of filing a return for each state in which they operate.
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Any motor carrier based in an IFTA member jurisdiction, operating a qualified motor vehicle in two or more member jurisdictions may apply for IFTA credentials. For IFTA assistance please click the button below!
IFTA Qualified Motor Vehicles
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Motor vehicle used, designed or maintained for the transportation of persons or property
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Gross vehicle or registered gross vehicle weight over 26,000 lbs.
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Three-axles regardless of weight
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Used in combination when the weight of the combination exceeds 26,000 lbs.
IFTA License Information
IFTA Decals
Decal Placement
Motor carriers should submit an application for an IFTA license using the International Fuel Tax Agreement (IFTA) Application. If the carrier is registering with the International Registration Plan (IRP), the carrier must register the truck(s) with the International Registration Plan (IRP) before applying for an IFTA license. This is of the upmost importance that the carrier is registered with the IRP first.
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After completing the International Fuel Tax Agreement Application in its entirety, it is extremely important that the motor carrier retains a photocopy of the complete form for your records. Once approved the IFTA license is valid for the current calendar year and expires December 31 of the same year.
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The applicant is required to make copies of the IFTA license so that one copy can be carried in each qualified motor vehicle. A vehicle will not be considered operating under IFTA unless there is a copy of the license in the vehicle. Failure to display a copy of the IFTA license may result in the vehicle operator being required to purchase a Trip Permit.
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There are a number of states that have a separate mileage tax. Any miles traveled under a trip permit issued for a mileage tax or miles traveled on toll roads are not deductible on the IFTA report.
You must attach one decal to each side of the vehicle’s cab, in the lower rear corner. For buses, please attach one decal on each side, no further back then the rear of the driver’s seat, at eye level from the ground.
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Failure display the identification decals in the required locations, may result in the motor carrier being subject to a citation, a fine, or a penalty. In addition, the motor carrier may be required to purchase fuel trip permits to travel into or through each member jurisdiction.
Decal Requests
Decal requests will only be approved for IFTA accounts that are in good standing. Your decals will be mailed to the mailing address on the account by USPS regular mail. Licensees can request expedited shipping options through FedEx by providing a FedEx account number. The FedEx account provided will be charged for the requested service.
IFTA Quarterly Filing Requirement
Filing Frequency and Due Dates
The IFTA tax reports are due on the last day of the month immediately following the end of each reporting period. If the last day of the month falls on a Saturday, Sunday or legal holiday, the next business day shall be considered the due date. Reports must be postmarked on or before the due date to be considered timely.
IFTA reports not filed by the due date will be assessed a penalty of $50 or 10% of the total amount of tax due, whichever is greater. Interest will be assessed at the appropriate rate for each month, for each state for which tax is due.
Zero Return Filing
IFTA carriers are required to file a return for every period they hold an IFTA license, regardless if there is activity for the reporting period or not.
Documentation Required to File an IFTA Report
Depending on how you or your company tracks miles, the necessary documents included:
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fuel receipts and/or fuel card invoices
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mileage log books or ELD GPS Reports, and
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any other documentation required to provide accurate data on your return
IFTA Assistance
Front Range Compliance Services, LLC, is here to help motor carriers with all IFTA filings. For more information on what FRCS can do for you with IFTA, please click the button below. ​
2290 IRS Heavy Vehicle Use Tax (HVUT or 2290)
The Purpose of the Form 2290
Form 2290 can be used for the following purposes:
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Pay tax for heavy vehicles with a taxable gross weight of 55,000 pounds or more, which will be used during the period
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Report any vehicles, which are expected to be used within 5,000 or 7,500 miles and claim suspension from tax
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Claim credits for taxes paid on any taxable vehicles which are sold, stolen, destroyed or used 5,000 miles or less (7,500 miles, if agricultural vehicles)
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To correct the VIN in Schedule 1 that was reported incorrectly
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Report 2290 amendments such as increase in taxable gross weight and taxable vehicle exceeds the mileage limit
Filing Form 2290
When to file Form 2290
Motor Carriers must file Form 2290 by the last day of the month following the month of first use during the current tax period (July 1, 2020 to June 30, 2021).
Normally for a tax year the filing period starts from July 1st to June 30th of next year, it is due by August 31st. If any due date falls on a week end (Saturday & Sunday) or federal holiday, file by the next business day.
How to file Form 2290
You can file form 2290 in two ways:​
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FRCS E-Filing - File electronically to IRS using online filing application and receive stamped schedule I copy in minutes. IRS recommends e filing for filing a return as it is simple, easy and secured.
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Paper File- Manually mail the return to IRS office. You are likely to receive your schedule 1 copy in 5-45 days.
Taxable Vehicles and Weight
Taxable Vehicle
Any heavy motor vehicle that has a gross weight of 55,000 pounds or more is called as a Taxable Vehicle.
Examples for taxable vehicles include trucks, truck tractors and buses used for the purpose of carrying loads in public highways. However, van, pickup trucks, panel trucks are not considered as Taxable vehicle since their gross weight is less than 55,000 pounds.
Taxable Gross Weight
Taxable Gross Weight is the total unloaded weight of the vehicle. Unloaded weight refers to empty weight of the truck, truck tractor or bus, fully equipped for service.
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A truck or tractor fully equipped for service includes the body, all accessories and equipments attached to the truck.
Form 2290 Assistance
Front Range Compliance Services, LLC, is here to help motor carriers with all Form 2290. For more information on what FRCS can do for you with HVUT/Form 2290, please click the button below. ​
Heavy Highway Vehicle Use Tax Return or Form 2290 is a Federal Excise Tax imposed on vehicles operating in public highways with a gross weight of 55,000 pounds or more. Taxes are collected annually and are used for highway construction and maintenance. Form 2290 is also referred as Heavy Vehicle Used Tax or HVUT, Truck Tax and Highway Vehicle Tax.
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If you own and operate a heavy vehicle with a gross weight of 55,000 pounds or more, then you are liable for filing Form 2290. You may be an individual (trucker or owner operator), limited liability company (LLC), corporation, partnership, or any other type of organization (including nonprofit, charitable, educational, etc.).
Unified Carrier Registration (UCR)
The Unified Carrier Registration program is unusual. It is essentially a state revenue program, but it is established under federal law. Unlike such state programs as the International Registration Plan and International Fuel Tax Agreement, in which the member jurisdictions, acting collectively, set the policies of those two organizations, UCR policies are determined (to the extent not set out in federal law) by a governing board that consists of representatives of participating states, but also of private industry and the federal government. While the fees and taxes imposed under IRP and IFTA are determined by the individual states, the fees charged under the UCR program are uniform across all the participating states and are set by the U.S. Secretary of Transportation upon the recommendation of the UCR Board.
Notwithstanding these features, the UCR program in many respects resembles the other state tax programs. Like IRP and IFTA, the UCR is a base-state program; that is, every business subject to UCR requirements deals for UCR purposes only with the state in which it is based – commonly the state in which the business has its principal place of business. Interstate motor carriers of nearly every type are subject to UCR, as are interstate transportation brokers and freight forwarders, and companies that lease or rent rolling stock to interstate carriers.
Each entity subject to UCR is required to register annually with its base state and to pay an annual fee. The fees imposed on motor carriers and freight forwarders -- businesses that operate motor vehicles – are graduated through a system of brackets, based on the number of vehicles they have operated; brokers and leasing companies, which operate no vehicles themselves, pay a fee at the level that applies to the smallest motor carriers. No UCR credential is issued to a UCR registrant; enforcement is accomplished through on-line data checks and various types of audit.
A further unusual feature of the UCR program is its limitation on the revenue that is collected and the manner in which collections are distributed among the states.
2021 UCR Registration Year – Fees
