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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.

Independent filing service operated by Fast Filing Group LLC. Not affiliated with FMCSA, USDOT, UCR.gov or any government agency.

Reviewed by Korey Sharp-Paar · Updated

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