Interstate Carrier ResourcesWhat Is IRP? Apportioned Plates Explained for New Trucking Companies
Reviewed by Austin Park, founder of ICR Filings · Updated October 22, 2026
- IRP gives a truck that runs in several jurisdictions one apportioned plate and cab card, with fees split by your miles in each.
- It applies to power units over 26,000 lbs, with three or more axles, or in a combination over 26,000 lbs, the same lines as IFTA.
- You need a USDOT number in good standing, a real place of business in your base state, titles, and a stamped Form 2290 for trucks at 55,000 lbs or more.
- Plates are not operating authority, and IRP does not cover fuel tax (that is IFTA).
IRP, the International Registration Plan, lets a truck that runs in several states carry one license plate and one registration (the cab card) instead of registering in every state. You register with your home state, pay one bill, and your home state splits the money among the states you drive in, based on your miles.
Which trucks need apportioned plates
An apportionable vehicle is a power unit that runs in two or more member jurisdictions and carries property (or passengers for hire), and:
- Has two axles and a gross or registered weight over 26,000 lbs, or
- Has three or more axles, at any weight, or
- Is used in a combination over 26,000 lbs.
Those lines match IFTA's, so a truck that needs one usually needs the other. Lighter trucks can often choose apportioned plates anyway. Recreational vehicles not used for business, government vehicles, and some restricted plates such as farm plates are generally exempt. Members include the contiguous states, Washington, D.C., and most Canadian provinces.
How the fees work
Your fee depends on the type of operation (private, for hire, or rental), the registered weight of each truck, the size of your fleet, and the share of your miles in each jurisdiction. If 60% of your miles were in Texas, Texas gets roughly 60% of the registration fee it would charge for that truck.
The miles come from a fixed look-back period: the 12 months ending June 30 of the year before your registration year starts. A brand new company has no history yet, so it registers on estimated miles, and actual miles take over at renewal.
What you need to apply
- A USDOT number in good standing. States check your safety status through FMCSA before issuing plates. See how to get one.
- An established place of business in your base state: a real building you own, rent, or lease, open during business hours, with your records available. Many states reject P.O. boxes, virtual offices, and an agent's address.
- Title for each truck. Some states require the truck to be titled in the base state.
- Proof of Heavy Vehicle Use Tax (the IRS-stamped Form 2290 Schedule 1) for trucks registered at 55,000 lbs or more. Newly bought trucks usually get a short grace period.
- Operating authority if you haul for hire across state lines. Plates are not authority. See how to get an MC number.
What you get
One plate and one cab card per truck. The cab card lists each jurisdiction you are apportioned for and the weight you registered in each. Keep it in the truck.
Running before your plates arrive
A truck that is not apportioned for a state needs a trip permit to enter it. Each state sets its own price and length: New Jersey, for example, sells a 72-hour trip permit for $25. Keep trip permit copies, because those miles go on your next IRP application.
What IRP does not cover
- Fuel tax. That is IFTA, with its own license and quarterly returns. See IFTA due dates.
- Federal filings like UCR and the MCS-150.
- State mileage taxes like Kentucky KYU and New Mexico weight distance.
- Size and weight limits and oversize permits.
Keep your mileage records
IRP audits check your miles by jurisdiction against trip records. Retention rules vary by base state: Kansas asks for the current registration year plus the three before it, and New Jersey asks for five years after the registration year ends. Keep odometer readings, routes, and miles by state for every trip, including empty miles.
Common questions
Do I need IRP plates for a hotshot?
If the truck is used in a combination over 26,000 lbs and runs in two or more member jurisdictions, it is apportionable. Lighter trucks can often choose apportioned plates anyway.
How are IRP fees calculated?
By type of operation, the registered weight of each truck, fleet size, and your share of miles in each jurisdiction. A new company with no mileage history registers on estimated miles.
Can I use a P.O. box or virtual office for IRP?
Usually not. IRP requires an established place of business in your base state, a real building open during business hours with your records available. Many states reject P.O. boxes, virtual offices, and an agent's address.
Do I need Form 2290 for IRP?
For trucks registered at 55,000 lbs or more, yes. States want the IRS-stamped Schedule 1 before they register the truck. Newly bought trucks usually get a short grace period.
What if my plates have not arrived and I need to run?
A truck needs a trip permit for any state it is not apportioned for. Each state sets its own price and length, and the miles go on your next IRP application.
Official sources
- Kansas Department of Revenue: International Registration Plan
- New Jersey MVC: IRP carrier guide (apportioned registration manual)
- FMCSA: Do I need a USDOT number?
- IFTA, Inc.: Carrier information
This guide is general information, not legal advice. Rules and fees change, so confirm with the official source before you file.
Related guides
- Form 2290 Heavy Vehicle Use Tax: Who Owes It, How Much, and When It Is Due (2026-27)
- Oregon Weight-Mile Tax: Who Pays, Current Rates, and the July 2027 Changes
- New York Highway Use Tax (HUT): Registration, Decals, Rates, and Filing
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