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IRP: International Registration Plan

Who is required to register for an IRP account?

Any driver or carrier that decides to travel outside of their base jurisdiction with power units that meets one of the following criteria: • Have a gross vehicle weight (GVW) over 26,000 pounds; or • Have three or more axles, regardless of weight; or • Is used in combination with a trailer for a combined GVW over 26,000 pounds.

What is a base jurisdiction?

A base jurisdiction is where motor carriers may register their vehicles, if they meet certain physical location requirements and maintain the records of their fleet. To use Florida as your base jurisdiction, IRP requires the motor carrier to have an established place of business in Florida. As defined by IRP, there must be a physical structure located within Florida that is either owned or leased by the IRP applicant or registrant. All applicants must provide three forms of proof that they have an established place of business or are residents in Florida.

Which proofs of address are acceptable?

To establish residence you must provide at least three (3) proofs of address. Acceptable proofs of address include: • Current copy of Florida driver's license in your name • Current copy of a utility bill paid in your name for your Florida address • Current copy of a Federal income tax return, in your name, indicating the return was filed from your Florida address • Copy of a personal vehicle title or registration for a vehicle titled in Florida in your name • Current copy of a tax bill indicating real estate or personal property taxes that have been paid in your name for your Florida address • Current copy of a bank statement in your name with your Florida address All records provided must be in the name of the registrant and must reflect the same Florida address.

Who needs to file Form 2290 (Road Tax)?

You must file Form 2290 and Schedule 1 for the tax period beginning on July 1 and ending on June 30 of the following year, if a taxable highway motor vehicle is registered, or required to be registered, in your name under state, at the time of its first use during the tax period and the vehicle has a taxable gross weight of 55,000 pounds or more.

You may be an individual, limited liability company (LLC), corporation, partnership or any other type of organization (including nonprofit, charitable, educational, etc.).

When does Form 2290 need to be filed and paid?

Form 2290 must be filed for the month the taxable vehicle is first used on public highways during the current period. The tax period begins July 1 and ends on June 30 the following year. Form 2290 must be filed by the last day of the month following the month of first use. For example, if the vehicle is first used during July 2020, then you must file Form 2290 and make your payment by August 31, 2020.

NOTE: If any due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.

How much do I need to pay?

The full tax period tax amount is $550. If the vehicle is first used after July, the tax is based on the number of months remaining in the period.

There are four methods to pay the tax.

  • Electronic funds withdrawal (direct debit) if filing electronically.
  • Electronic Federal Tax Payment System (EFTPS)
  • Credit or debit card payment
  • Check or money order using the payment voucher.

IFTA: International Fuel Tax Agreement

When are the quarterly fuel taxes due?

The fuel taxes need to be reported the month after the quarter ends. • 1st quarter (Jan - Mar) - due by April 30 • 2nd quarter (Apr - Jun) - due by July 31 • 3rd quarter (Jul - Sept) - due by October 31 • 4th quarter (Oct - Dec) - due by January 31

What if I don't file the fuel taxes by the deadline?

If the fuel taxes are not reported by the deadline, a penalty of $50 or 10% of delinquent taxes, whichever is greater, will be charged. However, the penalty may change according to your base jurisdiction.

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