Understanding IRP, IFTA, HVUT, and HUT Requirements

Navigating the various registration and tax requirements for your trucking business can be complex. Here's a breakdown of the key regulations you need to consider:

1. IRP (International Registration Plan) and IFTA (International Fuel Tax Agreement):

  • IRP: The IRP is an agreement for registering vehicles that travel across two or more jurisdictions. If your commercial vehicle has a gross weight of over 26,000 pounds or has three or more axles and operates across state lines (interstate), you are required to register for IRP with your base jurisdiction. This registration allows for the distribution of registration fees among multiple jurisdictions.

  • IFTA: IFTA is an agreement for the uniform collection and distribution of fuel tax revenues between different jurisdictions. If your trucking business operates vehicles that meet the IRP criteria mentioned above, you are also required to register for IFTA. This registration facilitates the reporting and payment of fuel taxes based on the miles traveled in each jurisdiction.

2. HVUT (Heavy Highway Vehicle Use Tax):

  • HVUT is a federal tax requirement applicable to vehicles with a gross weight of over 55,000 pounds. If you register a heavy highway motor vehicle in your name that meets this weight threshold, you must file Form 2290, the Heavy Highway Vehicle Use Tax return, and pay the federal tax.

  • It's important to note that trucks used for 5,000 miles or less (7,500 miles for farm trucks) during the tax period are still required to file Form 2290 but are exempt from paying the tax. Smaller vehicles such as vans and pickup trucks typically do not fall under the HVUT requirements.

3. HUT (Highway Use Tax):

  • HUT is a New York State-imposed tax that applies to specific motor carriers operating certain types of vehicles. You must register for HUT if your vehicle meets any of the following criteria:

    • Gross weight of over 18,000 pounds.

    • Trucks with an unloaded weight of over 8,000 pounds.

    • Tractors with an unloaded weight of over 4,000 pounds.

  • Motor carriers that meet these requirements must register with the state and obtain HUT credentials to operate in New York State.

Compliance with these registration and tax requirements is crucial to ensure your trucking business operates legally and avoids penalties. At CCL Tax & Accounting, we can assist you in navigating these regulations and ensuring that you remain in compliance with all necessary authorities.

Practicing Jurisdiction

New York
New Jersey
Pennsylvania

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Starting at $500.00