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IRP and IFTA

How IRP and IFTA work, and the records both depend on

What you’ll learn

29 self-paced lessons · One-time price · Certificate of completion · Access never expires

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Questions before you enroll? See our FAQ or email info@truckrules.com.

This course covers the International Registration Plan and the International Fuel Tax Agreement end to end: what the two agreements replaced and why they are separate programs, which vehicles qualify and how your base jurisdiction is determined, how an apportioned fee is calculated from your mileage and what a cab card actually permits, how IFTA settles fuel tax where the fuel was burned rather than bought and when the four quarterly returns are due, the distance and fuel records both filings depend on, and what an audit compares. It is written for motor carriers of property operating in two or more jurisdictions. The course is organized into five modules of short lessons, followed by a final quiz.

1

Two programs, one set of records

5 lessons

  • 1The problem both solve
  • 2Two programs, not one
  • 3Who needs them
  • 4The member jurisdictions
  • 5Your base jurisdiction
2

IRP, the apportioned plate

7 lessons

  • 1What apportionment means
  • 2The cab card
  • 3The jurisdiction that is not on your card
  • 4If you are new, and have no mileage
  • 5Adding, removing and transferring
  • 6Renewal
  • 7The tax that gates your renewal
3

IFTA, the fuel tax

6 lessons

  • 1What IFTA settles
  • 2The license and the decals
  • 3The four deadlines
  • 4What you report
  • 5The return you file anyway
  • 6Penalties
4

The records both depend on

5 lessons

  • 1One set of records, two uses
  • 2Distance records
  • 3Fuel records
  • 4An ELD is not automatically compliant
  • 5Retention
5

Audits, and where it goes wrong

6 lessons

  • 1Audits are not exceptional
  • 2What an auditor compares
  • 3Producing nothing
  • 4Irregular mileage
  • 5Where carriers actually fail
  • 6What you can do now

Final Quiz

Covers the whole course