IRP vs IFTA vs NY HUT vs Form 2290: What Is the Difference?

Published August 14, 2026 | TruckerNavi Inc | 12 min read | Читать по-русски

Why do new carriers confuse the four?

All four obligations kick in around the same weight and land on a carrier at the same moment: right after getting authority. The result is the same confusion carriers have with DOT and MC numbers. In reality these are four independent systems: IRP registers the vehicle itself, IFTA licenses your fuel tax reporting, NY HUT taxes miles on New York highways, and Form 2290 collects a federal IRS excise tax for operating a heavy truck at all. Federal law draws the line explicitly: Chapter 317 of Title 49 U.S. Code is titled "Participation in International Registration Plan and International Fuel Tax Agreement," treating IRP and IFTA as two distinct programs. Skipping any of the four stops your operation, but through different mechanisms and with different penalties.

What is IRP and why is it registration, not a tax?

By the Plan's own definition, IRP is a registration reciprocity agreement among U.S. states and Canadian provinces, with license fees paid on the basis of total distance operated in all jurisdictions. The key word is registration, not tax. The truck gets one apportioned plate and one cab card, the sole registration credentials; the cab card lists every jurisdiction with the qualified weight, and all IRP members must accept an electronic image of it.

• Who must register: a power unit in two or more jurisdictions with two axles and a gross weight over 26,000 lbs, or three or more axles at any weight, or a combination over 26,000 lbs. Lighter vehicles may register at the registrant's option; New York does not apportion trailers.
• Geography: 59 jurisdictions: the 48 contiguous states, DC, and 10 Canadian provinces. Alaska, Hawaii, and Mexico are not members.
• Full Reciprocity Plan (since January 1, 2015): the cab card covers all 59 jurisdictions at once, and fees for newly accrued miles are settled at the next renewal.
• Fees: each jurisdiction's distance share multiplied by its full registration fees. Miles come from the "reporting period": the 12 months ending July 1 of the prior year (a registration year starting in 2027 is billed on miles from July 1, 2025 through June 30, 2026); a new fleet is billed on average per-vehicle distance. You pay once to your base state, which disburses to the others monthly; renewal is annual and the whole fleet expires on one date.
• Base jurisdiction: where you have an established place of business (company premises staffed by permanent employees at least 20 hours a week), where the fleet accrues miles, and where records are available; owner-operators with no office have a residence-based path.

Records decide everything. A trip sheet must show trip dates, origin and destination, route, odometer readings, total distance, miles per jurisdiction, and the unit number or VIN. Retention: 3 years after the close of the registration year, and because of the reporting-period lag miles can be demanded some 5 years after they were driven. Each state audits an average of 3% of renewed fleets per year, inadequate records cost an assessment of 20% of the year's apportionable fees, and remember: "there is no such thing as an IFTA- or IRP-certified ELD." Without IRP you are left with trip permits for every state: in Texas, $25 for 72 hours or $50 for 144 hours, plus a $4.75 processing fee.

What is IFTA and how does the fuel tax license work?

IFTA is an agreement of the 48 contiguous states and 10 Canadian provinces (Alaska, Hawaii, Yukon, and the Northwest Territories are out) under which fuel use tax is reported on one quarterly return through the base state. The qualified motor vehicle test matches IRP: over 26,000 lbs, or 3 or more axles, or a combination over 26,000 lbs.

• Credentials: one license per company and two decals per truck, one on each exterior side of the cab; a copy of the license (electronic is fine) rides in every truck. The license expires December 31; decals are annual.
• Returns: due the last day of the month after each quarter: April 30, July 31, October 31, January 31; a weekend moves the deadline to the next business day.
• Late filing: $50 or 10% of the delinquent tax, whichever is greater, plus interest at the IRS rate plus 2 points: 9% annually in 2026, or 0.75% per month.
• Records: keep for 4 years from the return's filing date or due date, whichever is later.
• Revocation: an unpaid delinquency with no written appeal within 30 days revokes the license, making it invalid in every member jurisdiction at once.

The one-off alternative is a fuel trip permit (its miles count in total miles but not in taxable IFTA miles). The return math itself is covered in our step-by-step IFTA quarterly filing guide.

What is NY HUT and who needs it?

NY HUT (highway use tax) is New York State's tax on miles driven on its public highways. The threshold is 18,000 lbs, not 26,000, gross weight alone or in combination, so HUT catches trucks that do not yet need IRP or IFTA. Under the unloaded weight method, registration applies to trucks over 8,000 lbs unloaded and tractors over 4,000 lbs unloaded.

• Credentials: a certificate of registration plus a decal, at $1.50 per unit; the decal goes as close as possible to the front plate and is non-transferable.
• Tax base: New York highway miles, excluding toll-paid Thruway portions; the rate depends on weight and method (gross or unloaded weight), chosen on the first return of the year for all vehicles and locked until the next year.
• Returns: quarterly (April 30, July 31, October 31, January 31); over $12,000 of prior-year tax moves you to monthly, $1,200 or less to annual. Zero returns are mandatory.
• Occasional trips: covered by a trip certificate instead of full registration.

Enforcement: certificate suspension or revocation, and the New York DMV will not renew or transfer registration without a Certificate of Tax Clearance (Forms MT-370.1/MT-370.2); persistent noncompliance can bring criminal fines.

What is Form 2290 and how much is HVUT?

Form 2290 is the federal Heavy Vehicle Use Tax on vehicles with a taxable gross weight of 55,000 lbs or more (the truck together with its customary trailers and maximum load). The current period runs July 1, 2026 through June 30, 2027, filed on the July 2026 revision.

• Deadline: the last day of the month after the month of first use on a public highway. First use in July: file by August 31, 2026. The deadline follows first use, not registration, and each month of first use takes its own return.
• Cost: $100 at 55,000 lbs plus $22 per 1,000 lbs above, capped at $550 over 75,000 lbs (Category U at 74,001-75,000 lbs pays $540). Logging vehicles pay 75% of the rates: $75 to $412.50.
• Low mileage: at 5,000 miles or less per period (7,500 agricultural) the tax is suspended, but the form is still filed under Category W; exceed the limit and the full tax comes due on an amended return.
• Mechanics: EIN only (no SSN; a new EIN takes about 4 weeks to enter the system); e-file is mandatory from 25 taxed vehicles; pay by card, direct debit during e-file, EFTPS (enrollment takes 5-7 business days), or a check to "United States Treasury" with voucher 2290-V.

The form's real product is the IRS-stamped Schedule 1 (minutes by e-file, up to 6 weeks on paper). IRS help line: 866-699-4096. More detail: our Form 2290 guide and the IRS Trucking Tax Center.

Comparison table

How the systems interlock and what happens if you skip one

1. Form 2290 holds up IRP. A state cannot complete registration of a vehicle at 55,000 lbs or more without Schedule 1. Wrinkles: applications received in July through September may use the prior period's Schedule 1, and a truck bought within the last 60 days registers on a bill of sale (the return must still be filed and paid). Missing the form itself, per FHWA materials, costs 4.5% of the tax per month for up to 5 months, plus 0.5% per month for late payment and interest, so a $550 liability can grow past $700.
2. IRP and IFTA feed on the same trip sheets, with different clocks: IRP wants 3 years after the registration year closes (up to 5+ years in practice), IFTA wants 4 years from the return. Keep the longer. The miles must reconcile: IRP counts a July-June window, IFTA counts quarters, and discrepancies surface at the very first audit (the audit types explained).
3. Skip IFTA: $50 or 10% plus 9% annual interest, then revocation effective in every jurisdiction. Skip HUT: certificate suspension and a registration block at the NY DMV. Skip IRP: nothing moves interstate without per-state trip permits.
4. UCR is in the chain too: Texas, since March 2022, will not open a new IRP account for a carrier that is not current with UCR.

Which other states charge road taxes?

• Kentucky KYU: a license from 60,000 lbs combined weight; $0.0285 per mile (KRS 138.660). Quarterly returns are due even with zero Kentucky miles; otherwise penalty, interest, and a $500 reinstatement fee after revocation. A one-time temporary permit exists for occasional trips.
• New Mexico WDT: over 26,000 lbs; quarters share the IFTA dates and a return is required even with no New Mexico travel; each truck needs an annually renewed electronic permit.
• Oregon weight-mile: over 26,000 lbs; monthly reports due by the end of the following month; Table A rates run $0.0764 per mile (26,001-28,000 lbs) to $0.2512 (78,001-80,000 lbs). Oregon does issue IFTA licenses to its carriers, but collects its own highway tax through weight-mile, and enrolled carriers buy fuel in the state free of Oregon fuel tax.
• Connecticut HUF: since January 1, 2023, for vehicles of 26,000 lbs and up in FHWA Classes 8-13; $0.025 to $0.175 per mile; quarterly through myconneCT even with no Connecticut miles. Do not mix up thresholds: New York starts at 18,000 lbs, Connecticut at 26,000.

Deadline calendar 2026-2027

The weekend rule: an IFTA due date falling on a weekend or legal holiday shifts to the next business day; for Form 2290 the IRS publishes the already-shifted dates in the form instructions.

How TruckerNavi handles permits and IFTA

TruckerNavi runs this bookkeeping for carriers. State permits (NY HUT, Kentucky KYU, New Mexico WDT, Connecticut HUF, and others) start from $200. Quarterly IFTA filing attaches to the Safety Compliance subscription for +$100 per month or $300 per quarter; the packages themselves are START $189/mo, GROWTH $349/mo, and PREMIUM $499/mo. Starting from scratch? The Authority Bundle $499 builds the IRP, IFTA, HUT, and 2290 calendar with no gaps from day one, and a Mock DOT Audit $399 finds mileage discrepancies before an auditor does. We work in English and Russian.

Frequently asked questions

What is the difference between IRP and IFTA?

IRP is apportioned vehicle registration: one plate and one cab card, with fees split among jurisdictions by mileage. IFTA is a fuel tax license with quarterly returns. Federal law (49 U.S.C. Chapter 317) treats them as two separate programs.

At what weight do IRP and IFTA apply?

The thresholds match: over 26,000 lbs (single or combination) or 3 or more axles at any weight, operating in two or more jurisdictions. Vehicles at 26,000 lbs or less may register under IRP at the registrant's option.

When are IFTA quarterly returns due?

The last day of the month after each quarter: April 30, July 31, October 31, and January 31. A weekend shifts the deadline to the next business day. Late penalty: $50 or 10% of the tax due, whichever is greater, plus 9% annual interest in 2026.

Who needs the New York HUT?

Any self-propelled vehicle with a gross weight over 18,000 lbs (alone or in combination) on New York public highways. The certificate and decal cost $1.50, returns are quarterly by default (even at zero tax), and toll-paid Thruway miles are excluded.

How much does Form 2290 (HVUT) cost?

$100 at 55,000 lbs plus $22 per additional 1,000 lbs, capped at $550 above 75,000 lbs. Logging vehicles pay 75% of the rates. At 5,000 miles or less per period (Category W) the tax is zero, but the form must still be filed.

When is Form 2290 due?

The last day of the month following the month of first use on a public highway. A truck first used in July 2026 must be filed by August 31, 2026. The deadline follows first use, not the state registration date.

Why does IRP registration need Schedule 1?

Federal rules bar states from completing registration of vehicles at 55,000 lbs or more without proof of HVUT payment: the IRS-stamped Schedule 1. E-filing returns a watermarked copy within minutes; paper filing takes up to 6 weeks.

What happens if my IRP mileage records fail an audit?

The base jurisdiction assesses 20% of the apportionable fees paid for that registration year. Trip records must be kept 3 years after the registration year closes, and each state audits an average of 3% of its fleets annually.