IFTA lets a trucking company file one quarterly fuel tax return covering every state it drives in; in Texas it's handled by the Comptroller. IRP lets a truck carry one apportioned plate valid in every member state, with registration fees split by miles; in Texas it's handled by TxDMV. Both apply to "qualified" trucks that cross state lines. Trucks that stay in Texas need neither.
Which trucks need IFTA and IRP
Both programs use a similar test. A vehicle used for business in more than one state (or Canadian province) qualifies if it:
- has two axles and a gross vehicle weight (or registered weight) over 26,000 pounds (11,797 kg); or
- has three or more axles, regardless of weight; or
- is used in a combination weighing over 26,000 pounds.
Recreational vehicles are excluded. A Texas carrier that runs only inside Texas pays Texas fuel tax at the pump and registers trucks with regular Texas plates, so it needs neither IFTA nor IRP.
| IFTA | IRP | |
|---|---|---|
| What it covers | Fuel (diesel and gasoline) taxes | Vehicle registration fees |
| Texas agency | Texas Comptroller of Public Accounts | Texas Department of Motor Vehicles (TxDMV) |
| What you get | A license (keep a copy in each truck) and two decals per truck | An apportioned plate and a cab card listing your jurisdictions and weights |
| Ongoing filing | Quarterly fuel tax return | Yearly renewal based on miles by jurisdiction |
| Records to keep | Fuel receipts and trip mileage records, generally 4 years | Distance records, generally 3 years after the registration year |
Texas IFTA due dates
| Quarter | Months | Return due |
|---|---|---|
| Q1 | January–March | April 30 |
| Q2 | April–June | July 31 |
| Q3 | July–September | October 31 |
| Q4 | October–December | January 31 |
If a due date falls on a weekend or legal holiday, it moves to the next business day. You must file a return every quarter you're licensed, even if you didn't operate.
Late penalty: $50 or 10% of the delinquent tax, whichever is greater, plus interest on unpaid tax (Texas Comptroller).
How to get a Texas IFTA license
- Get your USDOT number and, if you have one, your IRP account.
- Apply online through the Comptroller's Webfile system, or on paper with Form AP-178. You'll need your FEIN (or SSN for a sole proprietor), USDOT number, and IRP cab card or plate numbers for each truck.
- Put the decals on both sides of each qualified truck and carry a copy of the license in each cab.
- Track miles by state and fuel purchases for every trip. Most carriers use ELD or fleet software to do this.
How IRP apportioned registration works in Texas
- Set up an IRP account with TxDMV and list the jurisdictions you'll travel in and the weights you need.
- Fees are calculated from the share of your total miles driven in each jurisdiction. New carriers estimate their mileage the first year.
- You receive an apportioned plate and a cab card, which must be kept in the truck.
- You must also have proof that the heavy vehicle use tax (Form 2290) was paid for trucks of 55,000 lbs or more before registration.
Trip permits instead of IFTA and IRP
A carrier that only occasionally runs a truck outside its base state can buy temporary trip permits (fuel and registration) for each state on the route instead of joining IFTA and IRP. Each state sets its own permit rules and prices. Regular interstate operations are usually cheaper and simpler under IFTA and IRP.