IFTA and IRP for Owner-Operators: Fuel Tax and Plates

For owner-operators

Updated September 27, 2026

IFTA lets you report fuel tax to one home state instead of to every state you drive in. IRP lets you register your truck once, with apportioned plates, to run in every member state and province.

Most owner-operators who run their own authority across state lines need both. You set them up with your base state, the state where your business is based.

26,000 lbWeight line in both programs

58States and provinces in IFTA

2IFTA decals per cab in Colorado, one each side

4 yrsHow long Colorado says to keep IFTA records

Here is what each program does, who needs it, what you file, and how the two fit together. We use Colorado’s pages as the worked example, because our home base is in the Denver area. Rules are similar across states, but your base state’s agency has the final word. This is general information, not tax advice.

What Is IFTA?

IFTA is the International Fuel Tax Agreement. It is an agreement among the 48 contiguous states and 10 Canadian provinces, each called a “member jurisdiction.” It makes fuel tax simpler for trucks that cross state lines.

A truck often drives through a state without buying fuel there. Each state still wants tax for the fuel you burned on its roads. With IFTA, you file one return with your base state. That return splits the tax among the states where the fuel was used. IFTA is not an extra tax. It moves the tax to where you drove.

Which trucks count. IFTA covers a “qualified motor vehicle.” That is a vehicle that:

Has two axles and weighs over 26,000 pounds, or
Has three or more axles, at any weight, or
Runs in a combination that weighs over 26,000 pounds.

A loaded car hauler is well over that line. You also need to run in two or more member states. A truck that never leaves its home state does not qualify for IFTA.

Your license and decals. Your base state issues an IFTA license and a set of decals each calendar year. In Colorado, one decal goes on each side of the cab, in the lower rear corner. Carry a paper or electronic copy of the license. Missing decals can bring a citation or a fine.

No IFTA license? Then you buy a fuel trip permit for each member state you enter. Colorado gives an example: a Colorado carrier without IFTA needs a Wyoming trip permit to drive into Wyoming.

IFTA Quarterly Returns

You file one IFTA return every quarter for your whole fleet, even if you had no miles that quarter. Here are Colorado’s due dates:

Q1: January to MarchApril 30
Q2: April to JuneJuly 31
Q3: July to SeptemberOctober 31
Q4: October to DecemberJanuary 31

If a due date lands on a weekend or holiday, it moves to the next business day. Late returns bring penalties and interest.

What you report:

Total miles driven, in all states, by all of your qualified trucks
Total gallons of fuel you bought and put in the tank
Miles driven in each state or province
Gallons bought in each state or province

Keep your records. Colorado says to keep them for four years. For each trip, record the dates, where you started and ended, your route, your odometer readings at each state line, and your miles in each state. Keep every fuel receipt, with the date, seller, gallons, fuel type, price, and your truck’s unit number.

Loaded car hauler on a two-lane highway with mountains behind it

What Is IRP?

IRP is the International Registration Plan. It is a registration agreement among the 48 contiguous states, the District of Columbia, and 10 Canadian provinces.

Without IRP, you would register your truck separately in every state you drive in. With IRP, you send one application to your base state. Your registration fees are then split by distance. Each state gets a share based on the percentage of your miles driven there, at that state’s own rates.

Who needs it. IRP says trucks with a combined weight over 26,000 pounds that travel in two or more jurisdictions are likely registered under IRP. For help, contact the IRP office in your base state.

What Are Apportioned Plates?

When you register under IRP, your base state issues two things:

An apportioned plate. This is the plate on your truck. “Apportioned” means your fees were split among the states you run in.
A cab card. This is the registration paper you carry in the truck. It shows your registration details, including the weight.

Together, the plate and cab card let the truck travel through all IRP member jurisdictions.

Running your own authority? Put your truck on freight from a carrier with automaker contracts.

See Requirements

IFTA vs IRP

The two programs work side by side, and they are easy to mix up. IFTA is about fuel tax. IRP is about registration and plates. In Colorado, a new IRP account can set up both in the same DMV appointment.

Fuel tax

IFTA

What it covers: Fuel tax, split among the states where you drove
Who runs it: Your base state (in Colorado, the tax division)
Members: 48 states and 10 Canadian provinces
What you carry: Decals on the cab, and a copy of the license
How often you file: A return every quarter

Plates and registration

IRP

What it covers: Registration fees, split by the miles you drive in each state
Who runs it: Your base state (in Colorado, the DMV)
Members: 48 states, DC, and 10 Canadian provinces
What you carry: Apportioned plate and cab card
How often you file: At registration and each renewal

Both programs use your miles by state. Good trip records do double duty.

Leased On or Your Own Authority?

Who files IFTA and IRP depends on how you run.

If you lease your truck onto a carrier, your lease should spell it out. Federal lease rules require the lease to say who pays fuel taxes, and who pays for base plates and licenses. In Colorado, a carrier can report and pay the fuel tax on a leased contractor’s truck for the length of the lease. Ask the carrier whose accounts cover your truck before you sign.
If you run your own authority, you set up IFTA and IRP yourself, with your base state. Set them up before your first trip across a state line, or buy trip permits.

New to running your own authority? Start with our guide on how to get your own trucking authority. Still deciding whether to lease on or go on your own? See how to become an owner-operator.

Your trip records matter for taxes too. If you are away from home overnight, see our guide to per diem for truck drivers.

Haul Cars With Accelerated

Running your own authority? Our sub-hauler program onboards through one carrier packet on MyCarrierPackets. You need your own MC and DOT numbers and at least 6 months in business.

Start Onboarding

Rather run under our authority as a contract driver? Apply to contract with Accelerated. We ask for 3 years of CDL-A driving and 1 year of verifiable 9-car experience.

IFTA and IRP FAQs

What is the difference between IFTA and IRP?

IFTA is for fuel tax: you file one quarterly return with your base state, and it splits the tax among the states where you drove. IRP is for registration: you get apportioned plates and a cab card, and your registration fees are split by the miles you drive in each state.

Do I need IFTA if I only drive in one state?

No. IFTA is for qualified trucks that run in two or more member states. Colorado says carriers based there that do not travel out of state do not qualify for IFTA.

Where do IFTA decals go?

In Colorado, one decal goes on each side of the cab, in the lower rear corner. Your base state issues a new set each calendar year. Check your own base state’s rules.

When are IFTA returns due?

At the end of the month after each quarter: April 30, July 31, October 31, and January 31. A due date on a weekend or holiday moves to the next business day.

What is a cab card?

It is the IRP registration paper you carry in the truck. Along with the apportioned plate, it lets the truck travel through every IRP member jurisdiction.

Sources

Last checked September 27, 2026. Rules, rates, and due dates change. Confirm with your base state’s fuel tax and motor vehicle agencies before you file. This guide is general information, not tax advice.