INTERNATIONAL
REGISTRATION PLAN
CARRIER MANUAL
Iowa Department of Transportation
Motor Carrier Services
6310 SE Convenience Blvd
Ankeny Iowa 50021
Phone: 515-237-3268
Fax: 515-237-3225
Email Address: [email protected]
Website: https://iowadot.gov/mvd/motorcarriers
IRP Carrier Manual February 23, 2024
Introduction
The information in this manual focuses on the requirements to register vehicles weighing more than 26,000
pounds and traveling in Iowa and other states.
If a registrant’s vehicle(s) travel(s) only in Iowa (intrastate operation), the registration information in this
manual does not apply. However, if the vehicle(s) travel(s) outside of Iowa, the registrant is conducting an
interstate operation. Information in this manual explains the steps to properly register vehicles for interstate
travel and review interstate registration requirements.
When operating one or more commercial vehicles outside of Iowa, the vehicle(s) must be registered with
each jurisdiction and appropriate registration fees paid. (The term “jurisdiction” means a U.S. state or
Canadian province.) To accomplish this, jurisdictions have entered into an agreement called the International
Registration Plan (IRP). The Plan allows a registrant to make one application to its base (home) jurisdiction
instead of applying separately to each jurisdiction where the registrant operates. Registration fees paid to
each jurisdiction are determined by the percentage of distance a fleet’s vehicles travel in that jurisdiction.
The terms “apportioned” and “apportionment” refer to IRP registration because registration fees are divided
or “apportioned” among jurisdictions.
When applying for IRP registration, the registrant is registering its “fleet.” A fleet can be one or several
vehicles, or hundreds of vehicles. The registrant must appropriate records of all distance accrued by all
vehicles in its fleet. When renewing a registration, the registrant must report all distance fleet vehicles
traveled in all jurisdictions. To accomplish this, the registrant must have an acceptable mileage accounting
system in place. This involves maintaining mileage records and keeping track of odometer readings for each
fleet vehicle. (See Audits
.)
This manual provides basic information needed to prepare applications; however, not every unique situation
will be covered or answer all questions that may arise. Some of the information in this manual applies to
specific operations and vehicle types and may not apply to your situation.
To speed up the registration process, applicants are encouraged to read the materials and follow the written
instructions.
Contact information
Mailing address Physical address
Iowa Department of Transportation Iowa Department of Transportation
Motor Carrier Services Motor Carrier Services
PO Box 10382 6310 SE Convenience Blvd.
Des Moines, IA 50306-0382 Ankeny, IA 50021
Email: omcs@iowadot.us
Telephone: 515-237-3268
Website: https://iowadot.gov/mvd/motorcarriers Fax: 515-237-3225
Hours of operation: 8:30 a.m. – 4:30 p.m. (includes office and counter hours)
Phone Hours: 8:30 a.m. – 4:15 p.m.
Counter assistance:
New carriers will not be processed at the counter, paperwork must be submitted to our office for processing.
Carriers requiring in person assistance should go to https://iowadot.gov/mvd/motorcarriers
and make an
appointment.
Enforcement questions: If you have questions on enforcement of motor carrier requirements, contact the
Motor Vehicle Enforcement at Vehicle.Enforce@iowadot.us
or visit its website at:
https://iowadot.gov/mvd/motorcarriers .
Federal motor carrier safety or services questions: If you have question on federal requirements, contact
the Federal Motor Carrier Safety Administration at 800-832-5660 or go to its website at: www.fmcsa.dot.gov
.
IRP Carrier Manual February 23, 2024
TABLE OF CONTENTS
Definitions .......................................................................................................................................................... 1
What is the International Registration Plan (IRP) .............................................................................................. 5
IRP member jurisdictions (alphabetical list by state/province name) ............................................................ 5
How IRP works ................................................................................................................................................... 6
When to apportion your vehicle ......................................................................................................................... 6
Federal requirements ......................................................................................................................................... 7
Unified Registration System (URS) ............................................................................................................... 8
Performance and Registration Information System Management (PRISM) ...................................................... 8
New IRP registrants ........................................................................................................................................... 9
Required Forms ............................................................................................................................................. 9
International Registration Plan/International Fuel Tax Agreement Record Retention Statement (Iowa DOT
Form 442069) .............................................................................................................................................. 10
Vehicle schedule .......................................................................................................................................... 10
MCSA-1 Online Application (USDOT number) ............................................................................................ 10
International Registration Plan New Account Application Schedule G (Iowa DOT Form 442068) ............. 10
Title documentation ..................................................................................................................................... 11
Verification of Heavy Highway Vehicle Use Tax Return (IRS Form 2290) .................................................. 11
Processing ................................................................................................................................................... 11
Points to remember ..................................................................................................................................... 11
Items of Interest ........................................................................................................................................... 11
Renewals ......................................................................................................................................................... 11
Renewal – helpful hints ............................................................................................................................... 12
All registrants’ responsibilities .......................................................................................................................... 13
Motor Carrier Responsible for Safety (MCRS) ............................................................................................ 13
Audits and recordkeeping ............................................................................................................................ 13
Maintaining accurate records ...................................................................................................................... 14
Inadequate records assessment ................................................................................................................. 15
Records not maintained in base jurisdiction ................................................................................................ 15
All registrants information ............................................................................................................................ 15
Weight group – helpful hints ........................................................................................................................ 16
USDOT number and TIN ............................................................................................................................. 17
Payment options .......................................................................................................................................... 17
Delinquency & suspension .......................................................................................................................... 18
Self-certification of destruction of IRP credentials ....................................................................................... 18
Refunds ....................................................................................................................................................... 20
Credit transfer .............................................................................................................................................. 20
Titles ............................................................................................................................................................ 21
Titles Only .................................................................................................................................................... 22
Payment – helpful hints ............................................................................................................................... 22
Display of credentials................................................................................................................................... 22
Iowa Department of Revenue – Vehicles Used in Interstate Commerce .................................................... 22
Unladen weight permit ................................................................................................................................. 23
Rental trailers/semitrailers ........................................................................................................................... 23
Reporting motor bus distance ...................................................................................................................... 23
Expiration and enforcement date ................................................................................................................. 24
Personalized apportioned plates ................................................................................................................. 24
IRP Carrier Manual February 23, 2024
Proof of prorate ............................................................................................................................................ 24
Supplement applications .................................................................................................................................. 25
Temporary Evidence of Apportioned Registration (TEAR) ..................................................................... 25
Informational charts and tables ........................................................................................................................ 26
Dates To Remember ................................................................................................................................... 26
IRP Average Per-Vehicle Distance Chart .................................................................................................... 29
Mileage and Heavy Vehicle Use Tax Reporting Periods for IRP renewals chart ........................................ 30
Acceptable Verification for Heavy Highway Vehicle Use Tax Return (IRS Form 2290) ............................. 31
Truck – Tractor – Truck Tractor Differences ............................................................................................... 32
Type and make abbreviation tables ............................................................................................................. 33
Fee schedule ............................................................................................................................................... 34
Maximum weights for vehicles on county and city highways ...................................................................... 35
Maximum weights for vehicles on the Interstate Highway System, and noninterstate federal and state
highways ...................................................................................................................................................... 38
Sample Audit Forms ......................................................................................................................................... 41
Trip record – sample 1 ................................................................................................................................. 41
Trip record – sample 2 ................................................................................................................................. 42
Trip record – sample 3 ................................................................................................................................. 42
Trip record – sample 3 ................................................................................................................................. 42
Monthly individual unit summary – sample .................................................................................................. 43
Monthly fleet summary – sample ................................................................................................................. 44
Annual mileage summary – sample ............................................................................................................ 45
Annual mileage summary – sample ............................................................................................................ 46
Forms ............................................................................................................................................................... 49
International Registration Plan New Account Application Schedule G (Iowa DOT Form 442068) ............ 49
International Registration Plan Distance Schedule (Iowa DOT Form 442044) .......................................... 49
International Registration Plan Vehicle Schedule (Iowa DOT Form 442015) ............................................. 50
International Registration Plan/International Fuel Tax Agreement Record Retention Statement (Iowa DOT
..................................................................................................................................................................... 50
Claim for Refund on Apportioned Vehicle (Iowa DOT Form 441021) ......................................................... 51
Registration Application Process using the MCSA-1 online application for New Applicants ...................... 52
Motor Carrier Identification Report, Application for USDOT Number (MCS-150 Form) (for existing entities
ONLY) .......................................................................................................................................................... 53
Motor Carrier Identification Report for Hazardous Materials Carriers (MCS-150B Form) (For existing
entities ONLY) ............................................................................................................................................. 54
Heavy Highway Vehicle Use Tax (IRS Form 2290) .................................................................................... 55
Other Licensing Information – What else do I need to know? ......................................................................... 56
What is the International Fuel Tax Agreement (IFTA)? ............................................................................... 56
Do I need IFTA? .......................................................................................................................................... 56
What is Unified Carrier Registration (UCR)? ............................................................................................... 56
Do I need to register for UCR? .................................................................................................................... 56
What is Travel Authority and do I need it?................................................................................................... 57
What is Interstate Authority? ....................................................................................................................... 57
IRP Carrier Manual February 23, 2024 Page 1
Definitions
Applicant means a person in whose name an application is filed for registration under the Plan.
Apportionable Fee means any periodic recurring fee or tax required for registering Vehicles, such as
registration, license, or weight fees.
Apportionable Vehicle means any Power Unit that is used or intended for use in two or more Member
Jurisdictions and that is used for the transportation of persons for hire or designed, used, or maintained
primarily for the transportation of property, and:
1. has two Axles and a gross Vehicle weight or registered gross Vehicle weight in excess of 26,000
pounds (11,793.401 kilograms), or
2. has three or more axles, regardless of weight; or
3. is used in combination, when the gross Vehicle weight of such combination exceeds 26,000 pounds
(11,793.401 kilograms).
Apportioned Vehicle means an Apportionable Vehicle that has been registered under the Plan.
Apportionment Percentage means the ratio of the distance traveled in the Member Jurisdiction by a Fleet
during the Reporting Period to the distance traveled in all Member Jurisdictions by the Fleet during the
Reporting Period, calculated to six decimal places, rounded to five decimal places, and multiplied by one
hundred.
Audit means the examination of a Registrant’s Records, including source documents, to verify the distances
reported in the Registrant’s application for apportioned registration and evaluate the accuracy of the
Registrant’s distance-accounting system for its Fleet. Such an examination may be of multiple Fleets for
multiple years.
Average Per Vehicle Distance (APV) is when the Application is for a Fleet that did not accrue any actual
distance during the Reporting Period, the Base Jurisdiction shall assess registration fees for the Fleet based
on the average per-Vehicle distance in each Member Jurisdiction, as provided below.
The Base Jurisdiction shall calculate its average per-Vehicle distance per Member Jurisdiction by:
• (i). determining the total actual distances reported to the Base Jurisdiction as having been operated
in each Member Jurisdiction by Fleets for which the Base Jurisdiction served as the Base
Jurisdiction during the previous Registration Year;
• (ii). determining the number of Apportioned Vehicles for which the Base Jurisdiction served as Base
Jurisdiction during the previous Registration Year that accrued distance in each respective Member
Jurisdiction; and
• (iii). for each Member Jurisdiction, dividing the distance determined under clause (i) by the number
of Apportioned Vehicles determined under clause (ii).
Axle means an assembly of a Vehicle consisting of two or more wheels whose centers are in one horizontal
plane, by means of which a portion of the weight of a Vehicle and its load, if any, is continually transmitted to
the roadway. For purposes of registration under the Plan, an “Axle” is any such assembly whether or not it is
load-bearing only part of the time.
Base jurisdiction means the Member Jurisdiction, selected in accordance with Section 305 of The Plan, to
which an Applicant applies for apportioned registration under the Plan or the Member Jurisdiction that issues
apportioned registration to a Registrant under the Plan.
Cab Card means “evidence of registration”, other than a Plate, issued for an Apportioned Vehicle registered
under the Plan by the Base Jurisdiction and carried in or on the identified vehicle.
IRP Carrier Manual February 23, 2024 Page 2
Chartered Party means a group of Persons who, pursuant to a common purpose and under a single
contract, have acquired the exclusive use of a passenger-carrying Motor Vehicle to travel together as a
group to a specified destination or for a particular itinerary, either agreed upon in advance or modified by the
group after leaving the place of origin. This term includes services rendered to a number of passengers that
a passenger carrier or its agent has assembled into a travel group through sales of a ticket to each individual
passenger covering a round trip from one or more points of origin to a single advertised destination.
Combination of Vehicles means a Power Unit used in combination with one or more Trailers, Semi-
Trailers, or Auxiliary Axles.
Credentials means the Cab Card and Plate issued in accordance with the Plan.
Enforcement Date means the date the Base Jurisdiction requires a Registrant to display the new
Registration Year’s Credentials.
Established place of business means a physical structure located within the base jurisdiction owned or
leased by the applicant or registrant and whose street address shall be specified by the applicant or
registrant. This physical structure shall be open for business and shall be staffed during regular business
hours by one or more persons employed by the applicant or registrant on a permanent basis (i.e., not an
independent contractor) for the purpose of the general management of the applicant’s or registrant’s
trucking-related business (i.e., not limited to credentialing, distance and fuel reporting, and answering
telephone inquiries). The applicant or registrant need not have landline telephone service at the physical
structure. Operational records concerning the fleet shall be maintained at this physical structure unless such
records are to be made available in accordance with the provisions of the Plan section 1020, which can be
found at www.irponline.org/publications/ThePlan
. The base jurisdiction may accept information it deems
pertinent to verify that an applicant or registrant has an established place of business within the base
jurisdiction.
Exception means a deviation from the Plan by a Member Jurisdiction, which has been approved by all
Member Jurisdictions.
Extension means a period of time from the expiration date or end of a Grace Period during which
Registrants may operate on expired Credentials by reason of the inability of the Base Jurisdiction to provide
current Credentials.
Fleet means one or more apportionable vehicles designated by a registrant for distance reporting under the
Plan.
Grace Period means a period of time from the expiration of apportioned registration until the Enforcement
Date for new Credentials.
Gross vehicle weight (GVW) is the empty weight of a vehicle plus the maximum load to be carried. The
maximum load to be carried by a passenger-carrying vehicle shall be determined by multiplying 150 pounds
by the number of passenger seats in or on the vehicle.
Household Goods Carrier means a carrier handling (i) personal effects and property used or to be used in
a dwelling, or (ii) furniture, fixtures, equipment, and the property of stores, offices, museums, institutions,
hospitals, or other establishments, when a part of the stock, equipment, or supply of such stores, offices,
museums, institutions, including objects of art, displays, and exhibits, which, because of their unusual nature
or value, requires the specialized handling and equipment commonly employed in moving household goods.
Inter-Jurisdiction Movement means Vehicle movement between or through two or more Jurisdictions.
Intra-Jurisdiction Movement means Vehicle movement from one point within a Jurisdiction to another point
within the same Jurisdiction.
Jurisdiction means a country, state, province, territory, possession or federal district of a country.
Lease means a transaction evidenced by a written document in which a Lessor vests exclusive possession,
control, and responsibility for the operation of a Vehicle in a Lessee for a specific term. A long-term Lease is
for a period of 30 calendar days or more. A short-term Lease is for a period of less than 30 calendar days.
Lessee means a Person that is authorized to have exclusive possession and control of a Vehicle owned by
another under terms of a Lease agreement.
Lessor means a Person that, under the terms of a Lease agreement, authorizes another Person to have
exclusive possession, control of, and responsibility for the operation of a Vehicle.
IRP Carrier Manual February 23, 2024 Page 3
Member jurisdiction means a jurisdiction that has been approved for membership in the Plan in accordance
with Section 1100 of the Plan.
Motor Vehicle means a Vehicle which is self-propelled by power other than muscular power and which does
not move on rail.
New Fleets: (a) The establishment of a new Fleet by an Applicant does not in itself qualify the Applicant to
have the apportioned fees for the new Fleet calculated using the average per-Vehicle distance specified in
Section 320. An Applicant may not use average per-Vehicle distance when the new Fleet is composed
entirely or primarily of Vehicles which the Applicant operated or over which the Applicant exercised control
during the Reporting Period and these vehicles accrued actual distance in the Member Jurisdictions for
which the Applicant seeks apportioned registration.
(b) When a Vehicle that has been (i) operated under long-term Lease that includes the Vehicle driver and (ii)
registered as part of a Fleet of Apportioned Vehicles is sought to be registered under the Plan as a Fleet of a
single Vehicle, the actual distance accrued by the Vehicle during the Reporting Period shall be used to
calculate the Apportionable Fees of the Fleet, but only if the operation will reflect the operation under the
long term Lease.
Person means a natural person or business entity such as a corporation, partnership, or limited liability
company.
Plate means the license plate, including renewal decals, if any, issued for a Vehicle registered under the
Plan by the Base Jurisdiction.
Power Unit means a Motor Vehicle (but not including an automobile or motorcycle), as distinguished from a
Trailer, Semi-Trailer, or an Auxiliary Axle.
Properly Registered Vehicle means a Vehicle which has been registered in full compliance with the laws of
all Jurisdictions in which it is intended to operate.
Reciprocity means the reciprocal grant by one Jurisdiction of operating rights or privileges to Properly
Registered Vehicles registered by another Jurisdiction, especially but not exclusively including privileges
generally conferred by Vehicle registration.
Reciprocity Agreement means an agreement, arrangement, or understanding between two or more
Jurisdictions under which each of the participating Jurisdictions grants reciprocal rights or privileges to
Properly Registered Vehicles that are registered under the laws of other participating Jurisdictions.
Reciprocity Distance means the distance traveled by Apportionable Vehicles in Jurisdictions which are not
Member Jurisdictions and which grant Reciprocity without charge.
Record means information created, received, and maintained as evidence by an organization or person in
the transaction of business, or in the pursuance of legal obligations, regardless of media.
Records Review means an evaluation of a Registrant’s distance accounting system and internal controls to
assess the Registrant’s compliance with the requirements of the Plan. Unlike an Audit, a Records Review
focuses only on the adequacy of the internal controls and the record-keeping system; it may be limited in
scope to less than a full Registration Year; it may be conducted before the Registrant’s first registration
renewal; and it does not result in any fee adjustments.
Recreational Vehicle means a Vehicle used for personal pleasure or personal travel and not in connection
with any commercial endeavor.
Registrant means a person in whose name a properly registered vehicle is registered.
Registration year means the twelve-month period during which, under the laws of the Base Jurisdiction, the
registration issued to a Registrant by the Base Jurisdiction is valid.
Rental fleet means Vehicles the Rental Owner designates as a Rental Fleet and which are offered for rent
with or without drivers.
Rental Owner means someone who rents Vehicles to others with or without drivers.
Rental Vehicle means a Vehicle of a Rental Fleet.
IRP Carrier Manual February 23, 2024 Page 4
Reporting period means, except as provided below, the period of twelve consecutive months immediately
prior to July 1 of the calendar year immediately preceding the beginning of the Registration Year for which
apportioned registration is sought. If the Registration Year begins on any date in July, August, or September,
the Reporting Period shall be the previous such twelve-month period.
Residence means the status of an applicant or a registrant as a resident of a member jurisdiction.
Restricted Plate means a plate that has a time, geographic area, distance, or commodity restriction or a
mass transit or other special plate issued for a bus leased or owned by a municipal government, a state or
provincial transportation authority, or a private party, and operated as part of an urban mass transit system,
as defined by the Jurisdiction that issues the plate.
Iowa has the following restricted plates:
• Official
• Dealer
• Farm Special
• Business Trade
Semitrailer means a Vehicle without motor power that is designed to be drawn by a Motor Vehicle and is
constructed so that a part of its weight rests upon or is carried by a towing Vehicle.
Special truck is a motor truck or truck tractor not operated for-hire with a gross weight registration of 6 tons
through 32 tons used by a person engaged in farming to transport commodities produced only by the owner,
to transport commodities purchased by the owner for use in the owner’s own farming operation or occasional
use for charitable purpose. A “special truck” does not include a truck tractor operated more than 15,000
miles annually.
Total distance means all distance, operated by a fleet of apportioned vehicles in all member jurisdictions
during the reporting period. Total Distance includes the full distance traveled in all Vehicle movements, both
interjurisdictional and intrajurisdictional, and including loaded, empty, deadhead, and bobtail distance.
Distance traveled by a vehicle while under a trip lease shall be considered to have been travelled by the
Lessor’s Fleet.
Tractor means a motor Vehicle designed and used primarily for drawing other Vehicles, but not so
constructed as to carry a load other than part of the weight of the Vehicle and load so drawn.
Trailer is every vehicle without motor power designed for carrying persons or property and drawn by a motor
vehicle and constructed so no part of its weight rests on the towing vehicle.
Trip Permit means a permit issued by a Member Jurisdiction in lieu of apportioned or full registration.
Truck means a Power Unit designed, used, or maintained primarily for the transportation of property.
Truck tractor means a Motor Vehicle designed and used primarily for drawing other Vehicles, but so
constructed as to carry a load other than a part of the weight of the Vehicle and load so drawn.
Unladen weight means the weight of the vehicle fully equipped for service, excluding the weight of any
load.
Vehicle means a device used to transport persons or property on a highway but does not include devices
moved by human power or used exclusively upon rails or tracks.
IRP Carrier Manual February 23, 2024 Page 5
What is the International Registration Plan (IRP)
The Plan is a registration reciprocity agreement among jurisdictions of the United States and Canada. The
agreement provides for license fee payments on the basis of fleet distance operated in various jurisdictions.
The unique feature of this plan is that even though license fees are paid to various jurisdictions where fleet
vehicles are operated, only one license plate and cab card are issued for each fleet vehicle when registered
under the plan. A fleet vehicle is known as an “apportionable” vehicle, which means it may be operated
within or across jurisdictional lines, as far as registration is concerned.
The fundamental principle of the Plan is to promote and encourage the fullest possible use of the highway
system by authorizing apportioned registration of fleet vehicles and recognition by each member jurisdiction
of the vehicles apportioned by other member jurisdictions, thus contributing to the economic and social
development and growth of the member jurisdictions.
IRP member jurisdictions (alphabetical list by state/province name)
AL Alabama IA Iowa NL Newfoundland QC Quebec
AB Alberta KS Kansas NV Nevada RI Rhode Island
AZ Arizona KY Kentucky NH New Hampshire SK Saskatchewan
AR Arkansas LA Louisiana NJ New Jersey SC South Carolina
BC British Columbia ME Maine NM New Mexico SD South Dakota
CA California MB Manitoba NY New York TN Tennessee
CO Colorado MD Maryland NC North Carolina TX Texas
CT Connecticut MA Massachusetts ND North Dakota UT Utah
DE Delaware MI Michigan NS Nova Scotia VT Vermont
DC District of
Columbia MN Minnesota OH Ohio VA Virginia
FL Florida MS Mississippi OK Oklahoma WA Washington
GA Georgia MO Missouri ON Ontario WV West Virginia
ID Idaho MT Montana OR Oregon WI Wisconsin
IL Illinois NE Nebraska PA Pennsylvania WY Wyoming
IN Indiana NB New Brunswick
PE Prince Edward
Island
IRP Carrier Manual February 23, 2024 Page 6
How IRP works
Under the Plan, interstate registrants must file an application with the jurisdiction where they are based. The
base jurisdiction issues registration credentials (license plate and cab card) for each vehicle. Law
enforcement uses these credentials to verify and validate registration. The apportioned plate, annual stickers
(if applicable) and cab card are registration credentials you need to operate on an interstate and intrastate
basis in member jurisdictions. Registration fees are calculated according to each jurisdiction’s specific
registration schedules.
Under the Plan, all member jurisdictions:
• Accept a single registration plate.
• Accept a single certificate of registration (cab card).
• Allow registrants to travel both interstate and intrastate. (Note: If you haul persons or property operated
for-hire intrastate, that transportation is subject to the terms of the operating authority issued by each
member jurisdiction/province.)
Apportioned registration does not:
• Waive or exempt a truck operator from obtaining operating for-hire authority from any
jurisdiction/province where the apportioned vehicle travels (either interstate or intrastate).
• Waive or replace the requirements of the International Fuel Tax Agreement (IFTA).
• Waive or exempt the payment or reporting of other taxes (income tax, sales tax, etc.).
• Allow registrants to exceed the maximum length, width, height or axle limitations.
• Waive or exempt the payment for reporting of the Federal Heavy Vehicle Use Tax (IRS Form 2290).
• Exempt a registrant from filing the necessary proof of insurance coverage in each jurisdiction/province
where required.
When to apportion your vehicle
An apportionable vehicle (except as provided below) is any power unit used or intended for use in two or
more member jurisdictions and used for the transportation of persons operated for-hire or designed, used or
maintained primarily for transportation of property, have an established place of business in Iowa, the fleet
must accumulate mileage in Iowa and one other state, and operational records for the vehicles must be kept
or be made available in Iowa for audit and:
1. Has two axles and a gross vehicle weight or registered gross vehicle weight in excess of 26,000
pounds (11,793.401 kilograms); or
2. Has three or more axles, regardless of weight; or
3. Is used in combination and the gross vehicle weight of such combination exceeds 26,000 pounds
(11,793.401 kilograms).
Records not maintained in base jurisdiction In the event the registrant’s operational records are not
located in the base jurisdiction and it becomes necessary for the base jurisdiction to send auditors to the
place where such records are normally kept, the base jurisdiction may require the registrant to reimburse the
base jurisdiction for per diem and travel expenses of its auditors incurred in the performance of such audit.
Note: A complete copy of The International Registration Plan, The IRP Audit Manual, and The IRP
Policy and Procedures may be viewed at IRP Inc.’s website http://www.irponline.org
/ and then
selecting “Publications,” or by calling IRP Inc. at 703-522-1905.
IRP Carrier Manual February 23, 2024 Page 7
Types of operation
Fleet type Description
FHE (for hire, exempt) Hauls property exempt from federal regulations when it crosses state
lines
FOR (for hire) Hauls Federal Motor Carrier Safety Administration (FMCSA) property
for common or contract carriers
PVT (private) Hauls own property; does not haul for anyone else
FHR (for hire, rental
more than 45 days)
Has a fleet of vehicles to be rented to others for more than 45 days
(Colorado ownership tax to be collected through IRP)
R45 (rental for 45 days
or less)
Has a fleet of vehicles to be rented to others for 45 days or less
(Colorado ownership tax to be collected through Colorado counties)
Commodity classes
Description
A – All Any type of property/commodity
E – Exempt Anything not regulated by the FMCSA
L – Logs -Trees cut from the forest with the branches and roots removed
-Registrant/Account holder buys a tract of timber, cuts the trees and
hauls the logs
-Registrant/Account holder is paid to haul logs for someone else
P – Passengers FMCSA-regulated when crossing state lines; the authority must state
that passengers may be carried
H – Household goods/MI
carnival
FMCSA-regulated when crossing state lines; the authority must state
that household or carnival goods may be carried
Acceptable commodity class for each fleet type
Fleet type Commodity class
FHE (for hire, exempt) Exempt
FOR (for hire) All
PVT (private) All, logs
FHR (for hire, rental) All, passengers, household goods
Federal requirements
Federal Heavy Vehicle Use Tax (HVUT): If operating vehicles at a gross vehicle weight of 55,000 pounds or
more, the registrant must provide proof of HVUT payment and filed Form 2290 with the Internal Revenue
Service to obtain or maintain vehicle registration credentials.
• Questions concerning tax compliance should be directed to the IRS at 800-829-1040.
• To obtain a Form 2290, you can visit their website at: https://www.irs.gov/pub/irs-pdf/f2290.pdf,
or
contact the IRS at 800-829-3676. It is the applicant’s responsibility to comply with all requirements listed
on the federal Form 2290.
IRP Carrier Manual February 23, 2024 Page 8
• Submit a copy of the stamped receipt returned by the IRS by faxing it to 515-237-3225 or emailing it to
omcs@dot.iowa.gov.
• HVUT questions relating to Iowa IRP registration or renewal may be directed to the Iowa DOT’s Vehicle
& Motor Carrier Services at 515-237-3268, omcs@iowadot.us or its website at:
https://iowadot.gov/mvd/motorcarriers
Unified Registration System (URS)
Federal rule making created the URS system to be implemented in stages has been suspended indefinitely.
The purpose of the URS is to replace certain existing federal systems with a single, online, federal system.
Below are some of the changes that have gone into effect and will go into effect at a later date:
All carriers need to obtain a Portal account with FMCSA to access URS, for training and more information go
to: https://portal.fmcsa.dot.gov/training/Company
.
If you are an existing carrier you may still use the MCS-150 Form – Motor Carrier Identification Report,
Application for updating your USDOT Number.
New Interstate motor carriers need to obtain a USDOT number by submitting an MCSA-1 online form. The
USDOT number is an identification number issued to motor carriers with vehicles weighing more than 10,000
pounds by the U.S. Department of Transportation. Information about a USDOT number is available at
https://portal.fmcsa.dot.gov/training/Company
.
If you do not have a USDOT number and your vehicles are leased onto a motor carrier responsible for the
safety of the vehicle, you must report the USDOT number and Tax Identification Number (TIN) at the vehicle
level of the motor carrier responsible for the safety of your vehicle.
Taxpayer Identification Number (TIN): The TIN will be the registrants federal identification number (FEIN). If
the registrant does not have an FEIN, the registrants Social Security number may be used. An FEIN can be
obtained online at:
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Employer-ID-
Numbers-(EINs).
Performance and Registration Information System Management (PRISM)
What is PRISM? PRISM is a cooperation between Federal & State agencies to link safety fitness to state
vehicle registrations.
How does PRISM work? There are three main parts to PRISM:
1. FMCSA ISSUES Out of Service Orders to unsafe motor carriers.
2. State IRP will deny/suspend vehicle registrations of Out of Service carriers.
3. State Law Enforcement will identify and shut-down Out of Service carriers at roadside.
The commercial vehicle registration process provides the framework for PRISM. It establishes a link
between the Motor Carrier Responsible for Safety (MCRS) and every commercial vehicle registered in IRP.
What is a MCRS? The MCRS is responsible for the safe operation of the vehicle. This entity must be an
“Interstate Motor Carrier” and the USDOT number of the MCRS must be displayed on both sides of the
power unit.
What are the benefits of PRISM? Being a part of PRISM makes PRISM states accountable for safety.
• Every interstate IRP truck registered must have a USDOT Number identifying the carrier responsible
for the safety for all IRP registered trucks.
• Registrants cannot register if prohibited from Interstate operations while under a Federal Out-of-
Service Order.
How are carriers affected in PRISM states?
• IRP account holders must provide the USDOT Number and TIN for the carrier responsible for the
safety of all vehicles registered.
• IRP account holders must inform the State on whether the MCRS is expected to change during the
registration period.
IRP Carrier Manual February 23, 2024 Page 9
• If the MCRS does change during the registration period, this information must be changed with our
office, on the vehicle(s) affected immediately.
For more information on PRISM, please visit:
https://www.fmcsa.dot.gov/information-
systems/prism/performance-and-registration-information-systems-management-prism.
New IRP registrants
Before a registrant can register through Iowa IRP, it must meet the Plan’s “residency” and “established place
of business” requirements. (See Definitions
) All Iowa-based registrants are required to have an established
place of business in Iowa. However, Iowa-based carriers may indicate a mailing address outside the
jurisdiction of Iowa, a post office box or an address different than the physical address. All credentials
(plates, cab cards and stickers) will be mailed to this address.
Iowa IRP is an annual registration state. Therefore, registrants are required to pay for 12 months when
registering with IRP. Iowa IRP has a “staggered” registration period that begins in the month during which
the registrant began operations. For example:
• If the applicant registers in May, payment will be for the 12 months of registration expiring May 31 of the
next year. The designated year of registration reflects the year where registration expires.
The applicant is responsible for properly completing all forms necessary to register vehicles under the Plan.
If an applicant submits an incomplete application, the applicant will be asked to provide the information or
submit a new, revised application. Incorrect or partial completion of an application will delay processing. The
basic IRP application forms are:
• International Registration Plan Vehicle Schedule (Iowa DOT Form 442015), which is used to provide
vehicle information
• International Registration Plan Distance Schedule (Iowa DOT Form 442044), which is used to provide
carrier and jurisdiction information
Application data is subject to review and verification. Iowa acts on behalf of all IRP jurisdictions in the
collection and verification of information. The registrant’s signature attests to the accuracy of information on
the application.
Once a registrant begins operation, records must be maintained to account for all fleet vehicle distance.
Mileage records are subject to audit. All operational and mileage records supporting the application and
supplements must be kept for three years after the close of the registration year. The registrant will be
subject to penalties if adequate records are not kept. (See Audits
for more information).
Iowa IRP application forms and additional information are available on the Iowa DOT’s website
https://iowadot.gov/mvd/motorcarriers by calling 515-237-3268 or email omcs@iowadot.us
to request the
forms be sent via fax, email or regular mail.
All IRP registrants must renew annually.
• If a vehicle is being deleted on the renewal with either annual or permanent plates, the plates
DO NOT need to be returned during renewal time only. If a vehicle is being stored on the
renewal the plates and cab card need to be returned.
Required Forms
The following forms are required to establish a new account.
• International Registration Plan/International
Fuel Tax Agreement Record Retention
Statement (Iowa DOT Form 442069)
• International Registration Plan New Account
Application Schedule G
• International Registration Plan Vehicle
Schedule (Iowa DOT Form 442015)
• Copy of the vehicle’s title
• International Registration Plan Distance
Schedule (Iowa DOT Form 442044)
• Heavy Highway Vehicle Use Tax Return (IRS
Form 2290), if needed
IRP Carrier Manual February 23, 2024 Page 10
In addition to the required forms, three items from the list below are needed to verify the physical address of
the established place of business. Documents cannot be more than 12 months old.
• Proof that the registrant is incorporated or registered to conduct business in Iowa at this address.
• Phone bill in the registrant’s name at this address.
• Iowa commercial driver license (CDL) or Iowa driver license, if the principal owner of the corporation is a
resident of Iowa.
• Federal income tax return filed in the registrant’s name at this address.
• Personal income tax return filed in the registrant’s name at this address.
• Real estate or personal property tax statements paid to Iowa by the registrant at this address.
• Proof of insurance in the registrant’s name at this address.
• Utility bills paid in the name of the registrant at this address.
• Vehicle titled in Iowa in the registrant’s name at this address.
Note: When a prorate IRP account is started, the remaining county fees may be refunded at the local
county treasurer's office or it can be applied toward the IRP fees. To apply credit to the IRP fees, the
plate and registration must be received by the Iowa DOT’s Vehicle & Motor Carrier Services.
International Registration Plan/International Fuel Tax Agreement Record Retention
Statement (Iowa DOT Form 442069)
All new registrants are required to sign this statement to indicate they are aware of the IRP/IFTA
recordkeeping requirements. The form can be downloaded from the Iowa DOT’s Vehicle & Motor Carrier
Services’ website https://iowadot.gov/mvd/motorcarriers. A sample of the statement can also be found on
page 46.
Vehicle schedule
The International Registration Plan Vehicle Schedule (Iowa DOT Form 442015) is used by all registrants and
is used as part of a new application.
• New registrants applying for an Iowa IRP account use this form to include registrant information, weights
& actual miles (if any) for each jurisdiction, and vehicle information. If the new registrant has never been
apportion plated or has not operated in the current reporting period the registrant will use the Average
Per-Vehicle Distance Chart and mark the box above the Jurisdiction chart.
• Effective April 19, 2019 all new accounts will be issued Permanent plates.
The distance & vehicle schedule has four sections: (1) registrant information, (2) Type of operation, (3)
weight group & actual distance information, and (4) the vehicle information. The Iowa DOT's Vehicle & Motor
Carrier Services staff must be able to read all information. Listed above the vehicle section are the required
abbreviations to be used for transaction types.
MCSA-1 Online Application (USDOT number)
New applicants classified as a motor carrier must obtain a USDOT number from the Federal Motor Carrier
Safety Administration (FMCSA) at www.fmcsa.dot.gov
. A registrant who is not classified as a motor carrier
does not need a USDOT number but will need to submit the USDOT number and TIN of the motor carrier
responsible for the safety of the vehicle.
International Registration Plan New Account Application Schedule G (Iowa DOT
Form 442068)
Answer questions 1 through 8 concerning previous plates/registrations. The Schedule G gives both past and
current information and helps in setting up the account.
IRP Carrier Manual February 23, 2024 Page 11
Title documentation
A copy of the vehicle's title in the current owner name or an Iowa title number must accompany the
application. The title must be an Iowa title if the owner is an Iowa resident and the title is free of all liens.
Verification of Heavy Highway Vehicle Use Tax Return (IRS Form 2290)
See Acceptable Verification for Form 2290 for detailed explanations of the options available.
Processing
New carriers who want a Temporary Evidence of Apportioned Registration (TEAR) must prepay, in full, for
each power unit. (Note: A currently registered vehicle at 80,000 pounds is invoiced for approximately $1,800
for a full year.)
Applications are processed in the order they are received. Once an application has been processed, an
invoice will be sent to the applicant or process agent using the method indicated on the application, if a fax or
email is indicated and cannot be sent that way, the invoice will be sent by regular mail.
Points to remember
• A Registrant who is not classified as a motor carrier: The registrant will need to obtain a TIN and will
not need to obtain a USDOT number. This registrant will need to include the USDOT number and TIN of
the motor carrier responsible for the safety of the vehicle. The registrant will be responsible for
registration of such vehicle(s), establishing and maintaining mileage records and making records
available for audit. (See MCRS
for more information).
Items of Interest
• Fees for Trailers
o All 1-year trailer fees are $ 30.00 annually
o All 5-year trailer fees are $150.00 every five years
• Fees for Power Units
o If you register a power unit at 80,000 pounds, the fee will be approximately $1,800.00 -
$2,200.00 annually.
Renewals
Renewals are made available online to all registrants 60 days prior to the last day of the assigned
registration expiration month who has maintained an active IRP fleet with Iowa. For priority processing,
renewals may be completed and submitted online. It is essential to review the information for accuracy or
omission of pertinent information. Failure to report or include factual data could result in processing delays
and assessment of incorrect fees. The Iowa DOT is not responsible for situations that may arise from
erroneous information reported.
Renewals are processed by the date received, priority is given to renewals submitted online. Anyone
bringing in renewal applications to the Vehicle & Motor Carrier Services’ office must be at the office prior to 4
p.m. Renewals must be received or postmarked on or before the last day of the registration expiration month
to avoid a late filing penalty. It is recommended renewals be submitted at least 30 days prior to the last day
of the registration expiration month. There is no grace period.
If the invoice has an error, and an amendment needs to be made, the applicant must call, fax, email or return
the invoice to the Iowa DOT's Vehicle & Motor Carrier Services within 15 days of the invoice date.
Cancellation of the invoice can only be done if the permanent plate, or if approved, a statement of
destruction that the permanent plate was destroyed, is postmarked or received on or before the last day of
the registration expiration month. An invoice cannot be changed once it is paid. Renewal payment shall be
due within 30 calendar days of the invoice date or by the last day of the registration expiration month,
whichever is later.
IRP Carrier Manual February 23, 2024 Page 12
Renewal – helpful hints
Renewals can be submitted online 60 days prior to the last day of your registration expiration month,
and it is recommended you renew early. Renewals submitted online receive priority processing.
All renewals must be received by the Iowa DOT’s Vehicle & Motor Carrier Services or postmarked
on or before the last day of the registration expiration month to avoid late filing penalties. A 5 percent
late filing penalty on Iowa fees, shall be assessed to an application for renewals postmarked or
received on or after the first day following the last day of the registration expiration month, with an
additional 5 percent penalty assessed the first of each month thereafter until the application is filed.
However, early filing and payment means you will get the credentials faster.
Forms needed for renewals include title documentation for all vehicles not displaying a current title
number; and the IRS’ Heavy Highway Vehicle Use Tax Return (Form 2290), for the current reporting
period, for all vehicles with registered weights of 55,000 pounds or more.
Business name changes: If the name of the business has changed, it is best to notify us prior to
opening your renewal. You can email or fax us the client ID, the old name and the new name. If it is
a minor name change, documentation is not needed (example: Smith Trucking changed to Smith
Trucking LLC). If it is a major name change, (example: Smith Trucking to Jones Transport Inc.),
three documents must be submitted as proof of residency showing the new name and current
physical address. You must also change the information using the MCSA-1 online form prior to
requesting this change.
TIN: If you are a motor carrier and your TIN has changed, and you have made the appropriate
changes on the FMCSA site, it is recommended you request the Vehicle & Motor Carrier Services to
change your account with the new TIN prior to opening your renewal. You can email or fax us the
client ID, the old TIN and the new TIN.
USDOT number: Motor carriers need to verify the USDOT number on the account and vehicle level.
If your company does not have a USDOT number and is operating by lease under the safety of a
motor carrier, you will need to verify the USDOT number and TIN at the vehicle level, and make any
changes needed.
Each jurisdiction may have additional regulations that must be met before the vehicle may travel
there legally. It is up to the registrant to contact each jurisdiction regarding fuel tax, authority and any
other requirements that must be satisfied. Licensing through the IRP only satisfies the licensing
requirements of each member's jurisdiction.
Every jurisdiction a registrant travels in, must report actual miles. All jurisdictions will show on
cab cards under the FRP.
When storing a vehicle, the cab card and plate must be returned or postmarked on or before the last
day of your registration month. The cab card will be marked “stored” and returned for you to keep in
your files and surrender at the time of subsequent registration.
Check the unit numbers. This is the only time unit numbers can be changed without additional fees.
If any of your vehicles show “NITI” (No Iowa Title Issued) listed in the title area, type the title number
or if it is an out of state title, email, fax, or upload a copy of the title or acceptable title
documentation. The owner’s name should be listed exactly as shown on the title.
Check all vehicle weights. Weights can be decreased at any time. If done later in the year, no refund
is allowed. If increased again, additional fees will be due. A weight group is used to register vehicles
with the same weight. This eliminates having to give the weights and states with every supplement.
All apportioned vehicles registered with Iowa are categorized in a weight group.
Renewal payment shall be due 30 calendar days from the invoice date, or by the last day of the
registration expiration month, whichever is later.
IRP Carrier Manual February 23, 2024 Page 13
All registrants’ responsibilities
Motor Carrier Responsible for Safety (MCRS)
All IRP commercial motor vehicles (CMVs) registered within a Performance and Registration Information
Systems Management (PRISM) State must have a MCRS assigned to it. The individual or company
responsible for the vehicle’s safety must display the USDOT number in accordance with the Federal Motor
Carrier Safety Administration guidelines.
• If you indicated the MCRS is not going to change during the registration period, the MCRS
information will be printed on the cab card.
• If the MCRS changes during the registration period, the changes must be made with our office
immediately, on the vehicle(s) affected, and a current lease agreement provided.
o The registrant AND the lessor must notify our office if the lease is broken or dissolved during
the registration year, the fleet vehicle(s) may not move unless there is a designated MCRS
at all times.
o Regardless of the timing or event that the registrant notifies our office, it is continuously
responsible to ensure that there is a MCRS for each of its vehicles.
MCRS updates are critical to keep information current to allow carriers to operate without
interruption.
• If you indicated the MCRS is going to change during the registration period, the MCRS information
will not be placed on the cab card. This means the driver must have in his or her possession
appropriate documentation (a current cab card, lease agreement and shipping document) to present
if stopped at roadside.
• If the MCRS changes are due to a Federal out of service order, you must make the change with our
office immediately, and provide a current lease agreement between you and the company with
whom you are leasing.
Audits and recordkeeping
An Iowa-based carrier engaged in interstate operations is responsible for compliance with provisions of the
International Registration Plan (IRP) and International Fuel Tax Agreement (IFTA). Rules of these
organizations require each jurisdiction audit supporting records of carriers based in that jurisdiction. The
Iowa DOT is responsible for conducting these audits for Iowa-based carriers.
The basic concept of both agreements is that carriers pay taxes and fees to the appropriate jurisdictions
based on the amount of activity in those jurisdictions. Therefore, it is important each carrier develop and
maintain accurate distance and fuel accounting systems.
At a minimum, an acceptable distance accounting system must include the following items.
• Individual vehicle mileage data for each trip
• Monthly vehicle distance summaries
• Monthly fleet distance summaries
The most important document in the system is the distance record that identifies each trip. This
document must contain space to record the following information.
• Origin (city and state)
• Destination (city and state)
• Routes of travel
• Beginning/ending odometer readings
• Total trip distance
• Distance by jurisdiction for each trip
IRP Carrier Manual February 23, 2024 Page 14
Any of several methods may be used to determine the distance to be reported, including odometer readings,
map distance or computer distance software. It is important to note that any distance determination must be
made according to the actual route the vehicle traveled.
For records produced by a means other than a vehicle tracking system:
• The beginning and ending dates of the trip to which the records pertain
• The origin and destination of the trip (city and state)
• The route of travel
• The beginning and ending reading from the odometer, hub odometer, engine control module (ECM) or
any similar device for the trip.
• The total distance of the trip
• The distance traveled in each jurisdiction
• The vehicle identification number (VIN) or vehicle unit number
For records produced wholly or partly by a vehicle tracking system, including a system based on
global positions system (GPS):
• The original GPS or other location data for the vehicle to which the records pertain
• The date and time of each GPS or other system reading
• The location of each GPS or other system reading
• The beginning and ending reading from the odometer, hub odometer, ECM or any similar device for the
period to which the records pertain
• The calculated distance between each GPS or other system reading
• The route of the vehicle’s travel
• The total distance traveled by the vehicle
• The distance traveled in each jurisdiction
• The VIN or the vehicle unit number
Under the Informational charts and tables, Sample audit forms
section there are several sample trip reports
and summary sheets that might be used as the basis for a distance accounting system.
Trip report forms are used to record required daily trip information. These trip sheet totals could then be
carried to an individual vehicle distance record, totaled for the month and then posted to a monthly fleet
summary.
An annual mileage summary completed for a fleet for the July through June reporting period can provide
mileages to be used on the yearly prorate application.
Fuel and mileage documentation required to support quarterly IFTA filings must be retained for a period of
four years, while mileage documentation supporting IRP applications must be retained for the current plus
three previous license years. All supporting records are to be made available during normal business hours,
and it will considerably reduce audit time if records are kept in an organized manner and easily retrievable. A
new carrier will be required to sign an International Registration Plan/International Fuel Tax Agreement
Record Retention Statement
(Iowa DOT Form 442069) acknowledging that the registrant is aware of these
requirements. A sample of the statement can also be found on page 45. The statement can be downloaded
from the Iowa DOT’s Vehicle & Motor Carrier Services’ website:
https://iowadot.gov/mvd/motorcarriers.
The IRP Inc.’s website has a training video that may help individuals understand the importance of accurate
recordkeeping: www.irponline.org
. For additional information, contact the Vehicle & Motor Carrier Services’
audit manager at 515-239-1030.
Maintaining accurate records
Carriers must be aware of their responsibility for maintaining accurate records. These records need to
substantiate the distance the registrant reports on the renewal notice. For auditing purposes, each IRP
IRP Carrier Manual February 23, 2024 Page 15
registrant must preserve the records for three years after the close of the registration year. Registrants need
to maintain the following records.
Reporting period Registration year Maintain until
July 1, 2025, thru June 30, 2026 2027 2031
July 1, 2024, thru June 30, 2025 2026 2030
July 1, 2023, thru June 30, 2024 2025 2029
July 1, 2022, thru June 30, 2023 2024 2028
July 1, 2021, thru June 30, 2022 2023 2027
July 1, 2020, thru June 30, 2021 2022 2026
July 1, 2019, thru June 30, 2020 2021 2025
July 1, 2018, thru June 30, 2019 2020 2024
July 1, 2017, thru June 30, 2018 2019 2023
July 1, 2016, thru June 30, 2017 2018 2022
July 1, 2015, thru June 30, 2016 2017 2021
Inadequate records assessment
If the registrant fails or refuses to make records available for audit, or if the records made available are, as a
whole, so inadequate that they cannot be audited, the base jurisdiction shall impose an assessment in the
amount of 20 percent of the apportionable fees paid by the registrant for the registration of its fleet in the
registration year to which the records pertain, including fees based on average per vehicle distances. For
second offense, 50 percent, and the third offense, 100 percent.
Records not maintained in base jurisdiction
If a registrant’s operational records are not located in the base jurisdiction and it is necessary for the base
jurisdiction to send auditors to where such records are normally kept, the base jurisdiction may require
reimbursement by the registrant for per diem and travel expenses of its auditors incurred in the performance
of such audit.
All registrants information
Distance: A registrant who has neither owned nor leased an apportioned vehicle during the during the
reporting period, should use the average per vehicle distance chart.
If you are a new carrier and do not have actual miles for the reporting period you will use the Average Per
Vehicle Distance (APV), you do not need to write in the mileage, but rather write, or note that you are using
the APV.
Weight requirements for the IRP jurisdictions: The weight and number of combined axles of a registered,
apportioned vehicle appears on the face of the cab card and is the allowable registered weight of operation
in that jurisdiction.
If you request registration weights for a vehicle within a weight group that differs by more than 10 percent
between the jurisdictions, the director of the base jurisdiction will require supporting documentation,
including, but not limited to, what items will be hauled, and may reject or deny a higher variance.
An apportioned vehicle must not only be properly registered in Iowa with a declared gross weight, it must
also comply with existing weight laws or regulations in other member jurisdictions where it operates. For
example, member jurisdiction X allows a gross combined vehicle weight of 80,000 pounds while member
jurisdiction Y allows a gross combined vehicle weight of 100,000 pounds.
Straight trucks with unladen weights between 10,001 and 16,000 pounds pulling a trailer in Colorado are
required to be licensed for the total gross weight.
IRP Carrier Manual February 23, 2024 Page 16
Weight group information and the importance of knowing your weight groups: A weight group is used
to register vehicles with the same weight. This eliminates having to give the weights and jurisdictions where
the vehicles are operated with every supplement. All apportioned vehicles registered with Iowa are
categorized in a weight group. All vehicles in the fleet at the same registered weight should be categorized in
the same weight group. For example, if two units are licensed for 80,000 pounds in Iowa, Illinois and
Minnesota, they are in the same weight group. If a third vehicle is added but is only registered for 76,000
pounds in Iowa and 80,000 pounds in Illinois and Minnesota, the vehicle must be put in a different weight
group from the first two vehicles.
Registration fees are calculated based on the weight group where each vehicle is included. Minimizing the
number of weight groups will help avoid confusion and errors when adding vehicles or increasing vehicle
weights. A fleet may have several weight groups listing identical weights. In this case, vehicles should be
moved to one weight group.
Weight group – helpful hints
For trailer weight groups, the only jurisdiction shown on a trailer cab card is Iowa. Many carriers
have several trailer weight groups; we suggest consolidating those into one at renewal time.
Note: If a carrier has Wyoming intrastate authority, Wyoming will also be listed on the trailer cab
card.
Iowa law allows a 25 percent weight tolerance for exempt commodities. For example, if hauling
exempt commodities, the vehicle can be registered for 64,000 pounds in Iowa and 80,000 pounds in
other jurisdictions.
5 percent registration weight tolerance for all vehicles. When in Iowa, all trucks and combinations are
allowed to operate in excess of their registration weight by up to 5 percent, but are not allowed to
exceed the maximum gross weight listed in the wheel-base tables.
o Example: Provided it has adequate wheelbase and axles for the gross weight, a truck-
tractor/semitrailer combination licensed for 38 tons will be allowed to weigh 79,800 pounds:
38 tons is 76,000 pounds, multiplied by 5 percent nets a 3,800 pound registration tolerance.
Adding the 5 percent registration tolerance to the license weight provides a total license
weight of 79,800 pounds (76,000 x 5% = 3,800 + 76,000 = 79,800).
IRP Carrier Manual February 23, 2024 Page 17
USDOT number and TIN
For a description of the USDOT number and TIN, see federal requirements.
For each vehicle, if the registrant is the interstate motor carrier responsible for the safe operation of the
vehicle, enter the USDOT number and corresponding TIN of the registrant in the USDOT number/
corresponding TIN fields. If there are multiple vehicles using the same USDOT number/corresponding TIN,
record the number in the first USDOT number/corresponding TIN field for the first vehicle. Then record
“same” in the second vehicle’s USDOT number/corresponding TIN field. To indicate all subsequent units use
the same USDOT number/corresponding TIN, simply place a vertical line in the field as illustrated below.
International Registration Plan
Vehicle Schedule
Unit number USDOT number
Corresponding TIN
123 123567
12-3456789
456 Same
789
If the registrant is renting or leasing a vehicle to an interstate motor carrier that is responsible for the safe
operation of the vehicle, provide the USDOT number and corresponding TIN according to the following.
• Short-term lease: If the vehicle will be rented or leased for 30 days or less to an interstate motor carrier,
provide the registrant’s USDOT number and corresponding TIN for this vehicle.
• Long-term lease: If the vehicle will be leased for more than 30 days to an interstate motor carrier, provide
the USDOT number and corresponding TIN for the motor carrier responsible for the safety of this
vehicle.
The individual or company responsible for the vehicle’s safety must display the USDOT number in
accordance with FMCSA guidelines.
Note: The Iowa DOT staff will not look up the corresponding TIN of the carrier responsible for the safety of
the vehicle.
Payment options
Payment totals are listed on page 1 of the invoice.
If the invoice is correct, submit payment using one of the following methods.
1. Online payments may be made with escrow or E-Pay.
2. All supplements or renewals submitted, can be paid online using E-Pay. There will be a $1.50
transaction fee for each transaction paid with ePay. To learn more about E-Pay, go to
https://iowadot.gov/mvd/motorcarriers
.
3. Supplements can be paid online using your escrow account. To set up an escrow account,
complete an IFTA/IRP Escrow Account Application, available on the Iowa DOT’s Vehicle & Motor
Carrier Services’ website https://iowadot.gov/mvd/motorcarriers
, and return with payment to the
Vehicle & Motor Carrier Services, P.O. Box 10382, Des Moines, Iowa 50306-0382.
4. Checks, money orders or cashier’s check: Make checks or money orders payable to “Iowa
Department of Transportation” and send to the Vehicle & Motor Carrier Services, P.O. Box 10382,
Des Moines, Iowa 50306-0382.
IRP Carrier Manual February 23, 2024 Page 18
5. Credit card payments: The fees charged for using a credit card through VitalChek, a third-party
vendor processing our credit card transactions is 3.75 percent with a $2.50 minimum. Individuals
may call the Vehicle & Motor Carrier Services at 515-237-3268 with credit card information to
process payments. The Iowa DOT does discourage individuals from sending credit card information
through the mail to avoid unauthorized use in case the mail is lost or open before reaching the Iowa
DOT’s office.
6. Bank-to-bank wire transfer: Payments may be made to the Vehicle & Motor Carrier Services using
bank-to-bank wire transfer. The bank will need the Iowa Department of Transportation’s bank
information to complete this process. Please call the Vehicle & Motor Carrier Services at 515-237-
3268 for this information. The bank may charge for this service.
Delinquency & suspension
Payments received after 30 days from the invoice date will be assessed a 5 percent penalty on Iowa fees.
Additional penalties accrue on the first of each month following the first 30 days. Invoices 60 days
delinquent from the invoice date will result in the suspension from further activity of the IFTA and IRP
fleet(s).
Self-certification of destruction of IRP credentials
Iowa law provides a means for qualified registrants to self-certify the destruction of IRP credentials in lieu of
returning the credentials to the Vehicle & Motor Carrier Services.
A registrant may submit a written request to be approved to self-certify the destruction of IRP credentials.
The request must be submitted in writing to:
Iowa Department of Transportation
Vehicle & Motor Carrier Services
PO Box 10382
Des Moines, IA 50306-0382
The registrant’s history will be reviewed and must meet all of the following criteria.
• A minimum of five years’ experience with IRP registration (in any jurisdiction)
• No instance of suspension due to late payment or non-sufficient-funds (NSF) in the previous five years
• A satisfactory rating from the USDOT in the previous five years
• No instance of federal out-of-service order in current year or any of the four previous years
The registrant will receive a written notice of the approval or denial to self-certify the destruction of IRP
credentials.
IRP Carrier Manual February 23, 2024 Page 19
Once approved, a registrant can submit a signed self-certification of the credential destruction in lieu of
returning the credentials. The certification must be signed, dated and include the unit(s) and plate number(s)
that will be destroyed and the date of destruction.
Example of a self-certification letter indicating Example of a self-certification letter indicating
the plates have been destroyed. the plates will be destroyed at a later date.
October 12, 2012
John Doe Trucking
123 Anywhere street
Somewhere, IA 55555
This is to certify that the following
plates were destroyed on Oct., 31,
2017:
54 AB1234
123 AB3456
155 AB 5678
John Doe
October 12, 2012
John Doe Trucking
123 Anywhere street
Somewhere, IA 55555
This is to certify that the following
plates will be destroyed on Oct., 31,
2017:
54 AB1234
123 AB3456
155 AB 5678
John Doe
IRP Carrier Manual February 23, 2024 Page 20
Refunds
To request a refund for the unused Iowa portion of the registration fee:
1. Return the license plate and sticker (if applicable) or if approved, a statement of destruction that the
plates are destroyed.
2. File a Claim for Refund on Apportioned Vehicle
(Iowa DOT Form 441021).
3. Submit a vehicle schedule showing the deletion.
No refund will be paid if the unused portion of the Iowa registration fee is less than $10. Refunds on power
units are calculated on unexpired complete months remaining, once the refund claim form and license
plates are submitted and received by the Iowa DOT's Vehicle & Motor Carrier Services. One-year trailer
plates are not refundable, but the credit can be transferred (
see credit transfer).
The Iowa DOT will issue refunds for Iowa fees only and send refund requests to the other jurisdictions.
Refund claims may be approved for the following reasons.
1. The vehicle has been removed from Iowa to another jurisdiction and relicensed.
2. The vehicle has been destroyed by fire or accident, or dismantled and its identity has been entirely
eliminated. A junking certificate has been issued for the vehicle.
3. The vehicle has been stolen and not recovered by the end of the registration expiration month.
4. The vehicle has been sold to a resident of Iowa or an Iowa business and has been relicensed. If the
vehicle has been sold or traded to a licensed dealer, attach a copy of the bill of sale or title showing
the transfer of ownership to the claim form.
5. The vehicle was previously apportioned and has since been registered at the county level.
6. There was an overcharge or error.
7. There was an overpayment of fees.
Supporting documentation or evidence of any of the reasons above is required, and can accompany the
claim form or can be submitted at a later date. Do not delay submitting the claim while waiting for
documentation. Contact the Iowa DOT's Vehicle & Motor Carrier Services at 515-237-3268 if you have any
questions concerning refund procedures.
Credit transfer
A registrant deleting a vehicle from the fleet after the registration year begins will be allowed a credit transfer
to a replacement vehicle, in accordance with the provisions of the Iowa Code 326.12, or use the credit to
move fleet-to-fleet.
The deletion date must be the same day or prior to the purchase date or registration effective date of the
addition. The delete date is the date the vehicle is taken out of service. Allowance of credit transfer is
subject to the following conditions.
The transaction must list both the deleted and added vehicles. A carrier is required to provide the date
the vehicle was taken out of service and provide a reason for the deletion. A vehicle credit must be trailer-to-
trailer, power unit-to-power unit, etc., and the registration of the vehicle being added is not delinquent.
The Iowa IRP base plate can be transferred from the deleted vehicle and placed on an added vehicle in the
same fleet. The carrier must have a TEAR
covering the added vehicle until the new registration is issued.
If transferring the vehicle to another fleet (fleet-to-fleet transfer), make note in the comments prior to
submitting, that you will be using the existing plate.
Note: A delinquent vehicle is a vehicle that has not been registered and titled within 30 days of purchase,
unless covered by Iowa Code 321.20A. See Titles
for more information.
A vehicle is considered delinquent for processing credit transfers if any of the following reasons apply.
• The vehicle has not been titled and registered within 30 days of the date of purchase.
• The registration was not renewed for the current registration year.
IRP Carrier Manual February 23, 2024 Page 21
A fee of at least $7 will be assessed for the transfer and issuance of credentials to the added vehicle. No
additional Iowa registration fee will be assessed on the replacement vehicle for which the registration fee
would have been the same as that of the deleted vehicle.
Most IRP jurisdictions allow some form of credit transfers. Each jurisdiction establishes its own criteria for
administering credit transfers. Fees will be assessed for any jurisdiction that does not allow credit or allows
only partial credit. Allowance of credit for deleted vehicles shall be subject to the following conditions.
1. If a leased vehicle is to be deleted from the fleet and unexpired registration fees applied to the
replacement vehicle, the lessee shaIl refund any unexpired registration fees paid by the lessor to the
lessee on the transferred vehicle.
2. Credit shall be given for unexpired complete months.
Under no circumstances may the cab card be physically transferred from one vehicle to another vehicle or
altered in any way.
Permanent power plates are transferable.
Multiyear and permanent trailer plates are not transferable. A refund can be filed on the multiyear deleted
trailer for the remaining unexpired years. See Refunds
regarding the refund process.
If the plate is lost at the time of transfer, first apply and pay for the lost plate; then apply for a transfer credit.
Fleet-to-fleet transfers will be charged for transfer fees and may be charged additional fees for increased
weights, additional jurisdictions or increased distance percentages. No credit or refund is available for
unused fees. Note: Some jurisdictions do not recognize fleet-to-fleet transfers.
• Registrants that have an established Iowa IRP account use this form to include registrant information,
changing weights in various jurisdictions (i.e., changing from 54,000 pounds in NE to 80,000 in
Nebraska), changes on existing units (i.e., unit number, VIN, ownership change), adding units, deleting
units, requesting duplicate cab cards, plates or stickers.
Titles
Vehicles can be titled at the Iowa DOT’s Vehicle & Motor Carrier Services office or at your local county
treasurer's office. Once the title is processed, it will be mailed to the owner or lien holder as applicable.
Documents required to title a vehicle include:
• Ownership document (Manufacturer’s Certificate of Origin or certificate of title) properly assigned to the
purchaser.
• Application for Certificate of Title and/or Registration (Iowa DOT Form 411007) properly completed.
• Application for fee for new registration (reverse side of Iowa DOT Form 411007).
• Damage disclosure statement, if applicable.
• Appropriate fee(s) as follows.
$25 Title fee $25 Replacement title fee
$10 Lien fee 5 percent Fee for new registration, if applicable
Photocopied or stamped signatures will not be accepted.
IRP Carrier Manual February 23, 2024 Page 22
Titles Only
Iowa Code 321.20A allows for the titling of a commercial vehicle registered under the Plan prior to the
payment of registration fees. This is restricted to Iowa-based carriers registered under the Plan that have
more than 50 commercial vehicles and are on the approved titles only list. This option is not available at
county level registration.
To be considered for the Titles Only List, the following must apply:
1. The registrant must have 50 or more commercial vehicles; and
2. the vehicle(s) must be titled in Iowa; and
3. the title must be titled in the registrant name; and
4. the vehicle must be registered under the IRP; and
5. The registrant must make application by submitting a signed letter to the Vehicle & Motor Carrier
Services requesting to be placed on the Titles Only List.
Registration fees must be paid when the vehicle is put into service, this option may only be used once per
vehicle. When using this option, the Fee Comp Indicator should be set to first operated date “F” The vehicle
will be charged from the date of registration, not the date of purchase.
Payment – helpful hints
Any check returned from a financial institution as “not honored” will require payment of all fees by
guaranteed funds, such as a certified check, cashier’s check, money order, credit card or cash for a
period of one year from the date the check is satisfied, E-Pay cannot be used. Any subsequent
checks returned “not honored” may require payment of all fees by guaranteed funds, permanently.
It is the registrant’s responsibility to ensure the accuracy of credentials received after payment. If
incorrect, please contact the Iowa DOT's Vehicle & Motor Carrier Services immediately.
It is the registrant’s responsibility to contact the Iowa DOT’s Vehicle & Motor Carrier Services if
credentials are not received 15 days after payment is mailed.
Failure to receive an invoice does not relieve the registrant from the responsibility of paying
fees or accrued penalties.
Payment shall be due 30 calendar days from the invoice date, except renewal invoices which shall
be due within 30 days from the invoice date or by the last day of the registration expiration month,
whichever is later.
Display of credentials
A valid annual registration, temporary registration or trip permit must be carried in the vehicle at all times.
Iowa will issue and will allow photocopies or faxed temporary registrations subject to verification. Effective
January 1, 2019 all jurisdictions are required to accept electronic credentials. Original documents may not
be altered or mutilated in any way. Duplicates of lost or damaged registrations must be obtained from the
Iowa DOT.
An apportioned registration does not exempt a registrant from any jurisdiction’s fuel tax, truck weight or
operating authority requirements. Registrants should learn the requirements of the jurisdictions where they
plan to operate.
Registration plates: Power units apportion plated in Iowa must display one registration plate on the front of
the vehicle. Trailers apportion plated in Iowa must display one-registration plate, on the rear of the vehicle. If
a registrant indicated it wanted permanent plates, one plate with “PERMANENT” printed directly on the
plate will be provided – (a sticker will not be provided to place on the permanent plate). If a registrant
indicated it wants annual plates, each year a Validation sticker will be provided to be placed on the bottom,
middle of the plate.
Iowa Department of Revenue – Vehicles Used in Interstate Commerce
Vehicles (power units, trailers and semitrailers) registered or operated under Iowa Code 326 are exempt
from the one-time registration fee at the time of titling if: (1) they accrue at least 25 percent of their mileage
outside of Iowa; and (2) they are registered for a gross weight of 13 tons (26,000 pounds) or more. Both
IRP Carrier Manual February 23, 2024 Page 23
conditions must be met to claim the exemption. Purchased vehicles, as well as leased vehicles, qualify for
this exemption.
The requirement for a gross weight of 26,000 pounds or more is determined by one of the following.
• Combined gross vehicle weight as specified on the IRP cab card; or
• Gross combined weight or Iowa combined gross weight listed on the IRP vehicle schedule.
Periods for substantiating mileage by the Iowa Department of Revenue are fiscal year July 1 through June
30, with an exception if the initial registration period is a short year (less than 12 months). Mileage during
that period will be totaled with the first full year for substantiation purposes.
Whether a vehicle is registered as prorate or has county plates, does not determine eligibility for exemption.
The exemption applies if the 25 percent mileage factor and registered weight requirements are met.
The 25 percent out-of-state mileage factor must be maintained for the first four years of operation. If the
vehicle is sold, traded or disposed of before the four-year period elapses, the exemption still applies if the
vehicle met the mileage requirement during the period of time it was owned. If the mileage factor is not met
for each year of the four-year period, the one-time registration fee is due and is imposed on book value or
market value, whichever is less. If the mileage factor is not met during the first year after claiming exemption,
the one-time registration fee is due on the full purchase price.
Note: Records should be examined every year to determine whether the mileage factor has been met.
The Iowa Department of Revenue recommends the following.
1. Records from the first four years of the vehicle’s operation should be kept for at least 10 years to
prove the vehicle has consistently been eligible for the exemption.
2. Summary records, such as the monthly or annual records required by IFTA, may be kept to prove
the mileage requirement was met.
3. Records are required for power units, but not for trailers or semitrailers. A trailer or semitrailer’s
exempt status is based upon what it is attached to. If attached to an exempt power unit, the trailer or
semitrailer is also exempt.
Additional information, including examples, can be found in the UT510 manual on the Iowa Department of
Revenue’s website: www.iowa.gov/tax/educate/78614.pdf
.
Iowa Department of Revenue contacts for the one-time registration fee exemption are:
Greg Stokke Greg Lee
Telephone: 515-281-5769 Telephone: 515-281-6885
Email: greg.stokke@iowa.gov Email: greg.lee@iowa.gov
Unladen weight permit
The term “unladen” means the weight of a vehicle fully equipped for service, excluding the weight of any
load.
Unladen weight permits are issued to owner/operators who have broken their lease with a carrier. The
unladen weight permit allows them to travel from point of origin to point of destination, indicating an
intermediate point, while going to a new lessee. They are not valid for carrying a load. The permit is valid
for 15 days. The fee is $10. A separate permit must be obtained for each tractor and each trailer.
Rental trailers/semitrailers
The owner of rental utility trailers of gross vehicle weight 6,000 pounds (2,751.554 kilograms) or less shall
register in each member jurisdiction a number of trailers equal to the average number of trailers rented in or
through the member jurisdiction during the preceding year. For this purpose, a trailer shall be considered to
be rented in or through the member jurisdiction where the trailer first comes into possession of the lessee.
Reporting motor bus distance
The apportionable fees of a fleet that is involved in a pool may be calculated using apportionment
percentages or, in the alternative, at the option of the applicant, the apportionment percentage may be
calculated by dividing (a) the scheduled route distance operated in the member jurisdiction by the vehicles in
IRP Carrier Manual February 23, 2024 Page 24
the pool by (b) the sum of the scheduled route distances operated in all the member jurisdictions by the
vehicles in the pool. Scheduled route distances shall be determined from the farthest point of origination to
the farthest point of destination covered by the pool. If a registrant has used this method to register their fleet
initially for a registration year, it shall also use this same method to register any apportionable vehicles it may
add to its fleet during the year.
Expiration and enforcement date
The registration for apportioned vehicles expires at midnight the last day of the registration expiration month,
there is no grace period. The enforcement deadline for displaying plates and registration is 12:01 a.m. the
first day after the last day of the registration expiration month. Allow adequate time to obtain vehicle
credentials. TEARs will not be issued for renewal vehicles.
Personalized apportioned plates
Personalized plates are available for IRP vehicles. An application may be obtained from the Iowa DOT's
Vehicle & Motor Carrier Services or local county treasurer’s office. The application should be returned with
payment to the address on the application. An additional $5 registration fee will be charged for renewed
vehicles with personalized plates. Be sure to include a copy of your current registration.
Note: Due to the time involved processing a personalized plate, a regular prorate plate will be issued so
it can be used while the personalized plate is being manufactured and distributed.
Proof of prorate
The local county treasurer’s office will require proof of prorate to county-plate a vehicle that has been
prorated. This proof lets the county treasurer’s office know that fees have been paid for the vehicle. It will
also determine the number of registered months the county treasurer’s office will charge for licensing. If it is
an Iowa title that does not always mean it is prorated with Iowa. If the vehicle has not been prorated with
Iowa for three years, proof of prorate will not be needed.
The following information is needed.
1. The carrier name and client number the vehicle was last registered to.
2. The vehicle’s year, make and VIN number.
3. The plate number on the vehicle.
4. The fax number, mailing address and telephone number of the person to contact, if more information
is needed.
This information can be mailed, emailed or faxed to the desired county treasurer’s office or if the account is
active, the information can be requested by and sent to the registrant, or picked up at the Iowa DOT's
Vehicle & Motor Carrier Services office. To have information faxed or emailed, an indication of the receiving
fax number or email must be provided.
IRP Carrier Manual February 23, 2024 Page 25
Supplement applications
A supplemental application is submitted after the original new carrier or renewal application has been filed
and paid. Supplemental applications should be made using one of the options below.
1. Online processing receives priority processing with a 2-3-hour turn-around time during
business hours – see the Iowa DOT’s Web processing manual
for detailed instructions for filing
online. If emailing, faxing or sending a vehicle schedule and/or a distance schedule form for any
transactions that can be completed online – there is a 24-48 - hour turn-around time during business
hours.
The following transactions are available for online processing.
• Add or change doing business as (DBA)
• Add vehicle
• Add vehicle with transfer
• Amend vehicle with fee
• Amend weight group (less than 10% variance)
• Delete vehicle
• Fleet-to-fleet transfer
• Register new fleet
• Duplicate cab card
• Duplicate plate
• Duplicate sticker
• Renewals
• Vehicle ownership update
The following transactions cannot be processed online.
• New account
• Amend weight group (if there is a 10% or more variance)
• Reinstatement of an account
• Address change
• Name change
• TIN change
• VIN correction
Temporary Evidence of Apportioned Registration (TEAR)
A Temporary Evidence of Apportioned Registration (TEAR) may be obtained from the Iowa DOT's Vehicle &
Motor Carrier Services at no extra charge and is valid for 60 days once the supplement has been processed.
A vehicle schedule will be required when requesting a TEAR. Make sure to include the address, email
address and fax number where the TEAR is to be sent on the vehicle schedule. TEARs and invoices are
faxed together. If you receive a TEAR without an invoice, contact the Iowa DOT's Vehicle & Motor Carrier
Services. Invoices and TEARs will be mailed if no method is given or if the Iowa DOT’s Vehicle & Motor
Carrier Services is unable to complete the transaction using the method indicated.
Note: Once a TEAR is generated and used, fees will be due and the invoice cannot be canceled unless
an office error has occurred. A request for an “invoice only” or “estimate only” can be requested to review
the fees before requesting the TEAR.
IRP Carrier Manual February 23, 2024 Page 26
Informational charts and tables
Dates To Remember
Dates
Significance
2024 dates Please Plan Accordingly
January 1, Monday
• Closed for New Year’s holiday.
•
UCR 2024 Registration enforcement date.
January 31, Wednesday
• IFTA fourth quarter tax return must be filed, and payment received or postmarked on or before this
date to avoid penalty & interest.
•
Registration expiration date for January IRP renewals. January renewals must be filed on or before
this date to avoid penalty.
February 29, Thursday
• Registration expiration date for February IRP renewals. February renewals must be filed on or
before this date to avoid penalty.
March 1, Friday
• IFTA 2024 decals must be displayed on the vehicle and credentials available for inspection by
enforcement officers.
March 31, Sunday
• Registration expiration date for March IRP renewals. March renewals must be filed on or before this
date to avoid penalty.
April 30, Tuesday
• IFTA 2024 first quarter tax return must be filed, and payment received or postmarked on or before
this date to avoid penalty & interest.
•
Registration expiration date for April IRP renewals. April renewals must be filed on or before this
date to avoid penalty.
May 27, Monday
• Closed for Memorial Day holiday.
•
No movements of oversized loads will be permitted in Iowa from Noon Friday, May 24 until 30
minutes prior to sunrise Tuesday, May 28. Registration expiration date for May IRP renewals. May
renewals must be filed on or before this date to avoid penalty.
May 31, Friday
• Registration expiration date for May IRP renewals. May renewals must be filed on or before this
date to avoid penalty.
June 30, Sunday
• Registration expiration date for June IRP renewals. June renewals must be filed on or before this
date to avoid penalty.
March 1, Friday
• IFTA 2024 decals must be displayed on the vehicle and credentials available for inspection by
enforcement officers.
March 31, Sunday
• Registration expiration date for March IRP renewals. March renewals must be filed on or before this
date to avoid penalty.
April 30, Tuesday
• IFTA 2024 first quarter tax return must be filed, and payment received or postmarked on or before
this date to avoid penalty & interest.
•
Registration expiration date for April IRP renewals. April renewals must be filed on or before this
date to avoid penalty.
May 27, Monday
• Closed for Memorial Day holiday.
•
No movements of oversized loads will be permitted in Iowa from Noon Friday, May 24 until 30
minutes prior to sunrise Tuesday, May 28. Registration expiration date for May IRP renewals. May
renewals must be filed on or before this date to avoid penalty.
May 31, Friday
• Registration expiration date for May IRP renewals. May renewals must be filed on or before this
date to avoid penalty.
June 30, Sunday
• Registration expiration date for June IRP renewals. June renewals must be filed on or before this
date to avoid penalty.
IRP Carrier Manual February 23, 2024 Page 27
Dates
Significance
2024 dates cont’d
July 4, Thursday
• Closed for Independence Day Holiday
•
No movements of oversize loads will be permitted in Iowa from Noon, Wednesday, July 3 until 30
minutes prior to sunrise Friday, July 5.
July 31, Wednesday
• IFTA second quarter tax return must be filed, and payment received or postmarked on or before
this date to avoid penalty & interest.
•
Registration expiration date for May IRP renewals. May renewals must be filed on or before this
date to avoid penalty.
August 31, Saturday
• Registration expiration date for August IRP renewals. August renewals must be filed on or before
this date to avoid penalty.
September 2, Monday
• Closed for Labor Day holiday.
•
No movements of oversize loads will be permitted in Iowa from Noon Friday, August 30, until 30
minutes prior to sunrise Tuesday, September 3.
September 30, Monday
• Registration expiration date for September IRP renewals. September renewals must be filed on or
before this date to avoid penalty.
October 31, Thursday
• IFTA 2021 third quarter tax return must be filed, and payment received or postmarked on or before
this date to avoid penalty & interest.
•
Registration expiration date for October IRP renewals. October renewals must be filed on or before
this date to avoid penalty.
November 1, Friday
• 2025 IFTA decals may now be displayed.
•
Both 2024 and 2025 credentials must be carried through December 31, 2024.
November 11, Monday
• Closed for Veterans Day holiday.
November 28 & 29,
Thursday and Friday
• Closed for Thanksgiving holiday.
November 30, Saturday
• Registration expiration date for November IRP renewals. November renewals must be filed on or
before this date to avoid penalty.
December 25, Wednesday
• Closed for Christmas Holiday.
December 31, Tuesday
• Closed for New Year’s Holiday
•
Registration expiration date for December IRP renewals. December renewals must be filed on or
before this date to avoid penalty.
•
2024 IFTA decals expire. 2025 IFTA renewal should be received in our office for processing.
2025 Dates Please Plan Accordingly
January 31, Friday
• IFTA 2024 fourth quarter tax return must be filed, and payment received or postmarked on or
before this date to avoid penalty & interest.
•
Registration expiration date for January IRP renewals. January renewals must be filed on or before
this date to avoid penalty.
February 28, Friday
• Registration expiration date for February IRP renewals. February renewals must be filed on or
before this date to avoid penalty.
March 1, Saturday
• IFTA 2025 decals must be displayed on the vehicle and credentials available for inspection by
enforcement officers.
2025 Dates Cont’d
IRP Carrier Manual February 23, 2024 Page 28
Dates
Significance
2025 Dates Cont’d
April 30, Wednesday
• IFTA first quarter tax return must be filed, and payment received or postmarked on or before this
date to avoid penalty and interest.
•
Registration expiration date for April IRP renewals. April renewals must be filed on or before this
date to avoid penalty.
May 26, Monday
• Closed for Memorial Day holiday.
•
No movements of oversized loads will be permitted in Iowa from Noon Friday, May 23 until 30
minutes prior to sunrise Tuesday, May 27.
May 31, Saturday
• Registration expiration date for May IRP renewals. May renewals must be filed on or before this
date to avoid penalty.
June 30, Monday
• Registration expiration date for June IRP renewals. June renewals must be filed on or before this
date to avoid penalty.
July 4, Friday
• Closed for Independence Day holiday.
•
No movements of oversize loads will be permitted in Iowa from Noon, Thursday, July 3 until 30
minutes prior to sunrise Saturday, July 5.
July 31, Thursday
• IFTA second quarter tax return must be filed, and payment received or postmarked on or before
this date to avoid penalty & interest.
•
Registration expiration date for July IRP renewals. July renewals must be filed on or before this
date to avoid penalty.
August 31, Sunday
• Registration expiration date for August IRP renewals. August renewals must be filed on or before
this date to avoid penalty.
September 1, Monday
• Closed for Labor Day holiday.
•
No movement of oversize loads will be permitted in Iowa from Noon Friday, August 29 until 30
minutes prior to sunrise Tuesday, September 2.
September 30, Tuesday
• Registration Expiration date for September IRP renewals. September renewals must be filed on or
before this date to avoid penalty.
October 31, Friday
• IFTA third quarter tax return must be filed, and payment received or postmarked on or before this
date to avoid penalty & interest.
•
Registration Expiration date for October IRP renewals. October renewals must be filed on or before
this date to avoid penalty.
November 1, Saturday
• 2026 IFTA decals may now be displayed.
•
Both 2025 and 2026 credentials must be carried through December 31, 2025.
November 11, Tuesday
• Closed for Veterans Day holiday.
November 27 & 28,
Thursday and Friday
• Closed for Thanksgiving holiday.
November 30, Sunday
• Registration expiration date for November IRP renewals. November renewals must be filed on or
before this date to avoid penalty.
December 25, Thursday
• Closed for Christmas Holiday.
December 31, Wednesday
• Registration expiration date for December IRP renewals. December renewals must be filed on or
before this date to avoid penalty.
•
2025 IFTA decals expire. 2026 IFTA renewal should be received in our office for processing.
IRP Carrier Manual February 23, 2024 Page 29
IRP Average Per-Vehicle Distance Chart
IRP Average Per-Vehicle Distance Chart
Effective May 1, 2023
Jurisdiction
Jurisdiction
Distance
Jurisdiction
Jurisdiction Distance
Alabama
1,019
New Brunswick
5
Alberta
62
New Hampshire
59
Arizona
1,259
New Jersey
537
Arkansas
931
New Mexico
789
British Columbia
17
New York
988
California
3,215
Newfoundland
3
Colorado
679
North Carolina
1464
Connecticut
306
North Dakota
387
Delaware
96
Nova Scotia
2
District of Columbia
5
Ohio
2854
Florida
1,752
Oklahoma
1321
Georgia
2,422
Ontario
81
Idaho
395
Oregon
836
Illinois
4,838
Pennsylvania
2114
Indiana
3,091
Prince Edward Island
1
Iowa
14,875
Quebec
9
Kansas
1,702
Rhode Island
35
Kentucky
1,356
Saskatchewan
84
Louisiana
661
South Carolina
965
Maine
99
South Dakota
990
Manitoba
17
Tennessee
1684
Maryland
512
Texas
3853
Massachusetts
476
Utah
577
Michigan
1,060
Vermont
43
Minnesota
2,254
Virginia
1302
Mississippi
783
Washington
747
Missouri
3,379
West Virginia
529
Montana
401
Wisconsin
1821
Nebraska
2,182
Wyoming
720
Nevada
459
Total
75,103
This chart has been designed to assist those registering as a new carrier who does not have any actual
distance to report for the current reporting period. The average per vehicle distance in the chart for each
jurisdiction is a per vehicle figure. To estimate mileage, the chart distance must be multiplied by the total
number of power units in the fleet.
IRP Carrier Manual February 23, 2024 Page 30
Mileage and Heavy Vehicle Use Tax Reporting Periods for IRP renewals chart
Mileage and Heavy Vehicle Use Tax Reporting Periods for IRP renewals
Registration
Begin
Date-
End Date
Expiration Month
Mileage
Reporting Period
HVUT
Reporting Period
July 1, 2023 - June 30,
2024
June
July 1, 2021 - June
30, 2022
July 1, 2022 - June
30, 2023
August 1, 2023
-
July 31,
2024
•July
July 1,
2021 -
June 30,
2022
July 1, 2022 - June
30, 2023
September 1, 2023- August 31,
2024
*August
July 1,
2021 -
June 30,
2022
July 1, 2023 - June
30, 2024
October 1,
2023-
September 30,
2024
*September
July 1, 2022 - June
30, 2023
July 1, 2023 - June
30, 2024
November
1,
2023-
October 31,
2024
**October
July 1, 2022 - June
30, 2023
July 1, 2023 - June
30, 2024
December
1,
2023-
November 30,
2024
November
July 1, 2022 - June
30, 2023
July 1, 2023 - June
30, 2024
January 1,
2023-
December
31,2024
December
July 1, 2022 - June
30, 2023
July 1, 2023 - June
30, 2024
February 1, 2024- January
31, 2025
January
July 1, 2022 - June
30, 2023
July 1, 2023 - June
30, 2024
March 1, 2024- February
28, 2025
February
July 1, 2022 - June
30, 2023
July 1, 2023 - June
30, 2024
April1,
2024- March
31, 2025
March
July 1, 2022 - June
30, 2023
July 1, 2023 - June
30, 2024
May 1, 2024
-April 30,
2025
April
July 1, 2022 - June
30, 2023
July 1, 2023 - June
30, 2024
June 1, 2024-
May31,
2025
May
July 1, 2022 - June
30, 2023
July 1, 2023 - June
30, 2024
July 1, 2024 - June 30,
2025
June
July 1, 2022 - June
30, 2023
July 1, 2023 - June
30, 2024
August 1, 2024
-
July 31,
2025
•July
July 1, 2022 - June
30, 2023
July 1, 2023 - June
30, 2024
September 1, 2024- August 31,
2025
•August
July 1, 2022 - June
30, 2023
July 1, 2024 - June
30, 2025
October 1, 2024- September 30,
2025
*September
July 1, 2023 - June
30, 2024
July 1, 2024 - June
30, 2025
November
1, 2024- October 31,
2025
**October
July 1, 2023 - June
30, 2024
July 1, 2024 - June
30, 2025
December
1, 2024 - November 30,
2025
November
July 1, 2023 - June
30, 2024
July 1, 2024 - June
30, 2025
January 1,
2024
-
December31, 2025
December
July 1, 2023 - June
30, 2024
July 1, 2024 - June
30, 2025
February 1,
2025
-
January
31,2026
January
July 1, 2023 - June
30, 2024
July 1, 2024 - June
30, 2025
*July, August, and September Renewal months have the option of using the previous year’s HVUT or the
current year’s HVUT forms.
**If you have a renewal month of October and the renewal is received in September, the previous year’s
HVUT or the current year’s HVUT form may be used.
IRP Carrier Manual February 23, 2024 Page 31
Acceptable Verification for Heavy Highway Vehicle Use Tax Return (IRS Form 2290)
Meaning Acceptable verification
Proof of payment (not e-filed) Receipted Form 2290 Schedule 1 or a copy of Form
2290 Schedule 1 and copy of canceled check (front and
back) or certified check, money order or cashier’s check
(can be current owner’s or previous owner’s payment as
acceptable proof)
Proof of payment (e-filed) Receipted Form 2290 Schedule 1 (carriers with 25+
vehicles must file electronically) a copy with a legible
watermark, or copy of Form 2290 Schedule 1 and copy
of the IRS confirmation of the electronic fund transfer and
a copy of either the credit card statement or checking
account statement showing the payment to the IRS
debited (can be current owner’s or previous owner’s
payment as acceptable proof)
Vehicle has changed from nontaxable
status to a taxable status (usually) weight
increase
Signed statement from owner that tax was not owed
during the tax year
No status needed (trailer and power units
grossing less than 54,999 pounds.)
No verification needed in these circumstances since they
are not taxable
Bill of sale A bill of sale is acceptable in lieu of Form 2290
verification, if date of purchase is not more than 60 days
old
Statement of nonuse
Signed statement from the owner that the vehicle has not
been in service for three years or more
IRP Carrier Manual February 23, 2024 Page 32
Truck – Tractor – Truck Tractor Differences
IRP Carrier Manual February 23, 2024 Page 33
Type and make abbreviation tables
Type
TT truck tractor
ST semitrailer
TR tractor
1S permanent semitrailer (one-year billing)
TK single truck
5S permanent semitrailer (five-year billing)
BS bus (must include horsepower)
Power units
Arrow ........................... AARO
Federal ......................... FEDL
Mercedes Benz ............ MERZ
Austin ........................... AUST
Ford ............................. FORD
Peterbuilt ..................... PTRB
Autocar ........................ AUTO
Freightliner .................. FRHT
Remanufactured ......... RFMG
Barret .......................... BARR
GMC .............................. GMC
Reo ................................ REO
Brockway ..................... BROC
Hendrickson ................ HEND
Sterling ........................ STRG
Bros ............................. BROS
Hyster .......................... HYST
Stewart ....................... STEW
Brown ......................... BRWN
International ................... INTL
Volvo ............................ VOLV
Chevrolet ..................... CHEV
Kenworth ......................... KW
Western Star ............... WSTR
Clark ............................. CLAR
KW Dart ...................... KWDT
White GMC ................ WHGM
Diamond T ..................... DIAT
Mack ............................ MACK
White ............................ WHIT
Dodge ......................... DODG
Marmon Harrington ..... MAHA
All others ..................... POWR
F W D ............................ FWD
Massey-Ferguson ........ MASS
Fargo ........................... FARG
MCI ................................. MCI
Trailers
Alloy ............................. ALLO
Fruehauf ...................... FRUE
Nabors ......................... NABO
AMC .............................. AMC
Gindy ............................ GIND
Norwin ........................ NRWN
American ....................... AME
Great Dane .................. GDAN
Ohio .............................. OHIO
Arrow Trailers .............. ARRT
Halliburton ................... HALR
Pines ............................. PINE
Barlett ........................... BARL
Heil ................................ HEIL
Polar ............................ POLA
Brown ......................... BROW
Highway ........................ HIGH
Raven .......................... RAVE
Butler ............................ BUTL
Hobbs .......................... HOBB
Rogers ........................ ROGR
Certified ....................... CERT
Homemade ................. HMDE
Stewart ......................... STET
Chamberlain ................. CHAL
Hyster .......................... HYST
Strick .............................. STRI
City ................................ CITY
Kari Cool ........................ KARI
Talbert .......................... TALB
Clark ............................. CLAR
Kentucky ...................... KENT
Timple ........................... TIMP
Comet ......................... COME
Keystone ..................... KEYO
Trailco .......................... TRLC
Cornhusker .................. CORN
Kingham ...................... KNGH
Trail-Eze ...................... DAKO
Custom ........................ CUSM
Loadking ...................... LOAK
Trailmobile .................... TRIM
Daco ............................ DACO
Lubbock ........................ LUBB
Transcraft .................... TRAO
Delta .............................. DELT
Lufkin ............................ LUFK
Transport ....................... TTTI
Dorsey ......................... DORS
Marshall ....................... MARL
Utility .............................. UTIL
Eagle ............................ EAGL
Matlock ........................ MATL
Wabash/National ......... WANC
Feterl ............................ FRLR
Merritt ........................... MERI
Wilson ........................... WILX
Flasko ........................... FLAS
Miller .............................. MILL
All others ...................... TRLR
Fontaine ....................... FONA
Monon ........................ MONN
IRP Carrier Manual February 23, 2024 Page 34
Fee schedule
IRP Carrier Manual February 23, 2024 Page 35
Maximum weights for vehicles on county and city highways
Non-Primary Highway System
Table 1
Number of consecutive axles
Distance in
feet between
axle centers
Two
axles
Three
axles
Four
axles
Five
axles
Six
axles
Seven
axles
4
34,000
34,000
5
34,000
34,000
6
34,000
34,000
7
34,000
34,000
8
34,000
34,000
8’1”
38,000
42,000
9
39,000
42,500
10
40,000
43,500
45,000
11
40,000
44,000
46,000
12
40,000
45,000
47,000
13
40,000
45,500
48,000
48,500
14
40,000
46,500
49,000
49,500
15
40,000
47,000
50,000
50,500
16
40,000
48,000
51,000
51,500
17
40,000
48,500
52,000
52,500
54,000
18
40,000
49,500
53,000
53,500
55,000
19
40,000
50,000
54,500
54,500
56,000
20
40,000
51,000
55,500
55,500
57,000
21
40,000
51,500
56,000
56,500
58,000
22
40,000
52,500
56,500
57,500
59,000
23
40,000
53,000
57,500
58,500
60,000
24
40,000
54,000
58,000
59,500
61,000
25
40,000
54,500
58,500
60,500
62,000
26
40,000
55,500
59,500
61,500
63,000
27
40,000
56,000
60,000
62,500
64,000
28
40,000
57,000
60,500
63,500
65,000
29
40,000
57,500
61,500
64,500
66,000
30
40,000
58,500
62,000
65,500
67,000
31
40,000
59,000
62,500
66,500
68,000
32
40,000
60,000
63,500
67,500
69,000
33
40,000
60,000
64,000
68,500
70,000
Other than special
farm plated trucks,
CMVs with 6- or
7- axles may also
use Table 2
IRP Carrier Manual February 23, 2024 Page 36
Table 1
Number of consecutive axles
Distance in
feet between
axle centers
Two
axles
Three
axles
Four
axles
Five
axles
Six
axles
Seven
axles
34
40,000
60,000
64,500
69,500
71,000
35
40,000
60,000
65,500
70,000
72,000
36
40,000
60,000
68,000
70,500
73,000
37
40,000
60,000
68,000
71,000
74,000
38
40,000
60,000
68,000
72,000
75,000
39
40,000
60,000
68,000
72,500
76,000
40
40,000
60,000
68,500
73,000
77,000
41
40,000
60,000
69,500
73,500
78,000
78,000
42
40,000
60,000
70,000
74,000
79,000
79,000
43
40,000
60,000
70,500
75,000
80,000
80,000
44
40,000
60,000
71,500
75,500
80,000
80,000
45
40,000
60,000
72,000
76,000
80,000
80,000
46
40,000
60,000
72,500
76,500
80,000
80,000
47
40,000
60,000
73,500
77,500
80,000
80,000
48
40,000
60,000
74,000
78,000
80,000
80,000
49
40,000
60,000
74,500
78,500
80,000
80,000
50
40,000
60,000
75,500
79,000
80,000
80,000
51
40,000
60,000
76,000
80,000
80,000
80,000
52
40,000
60,000
76,500
80,000
80,000
80,000
53
40,000
60,000
77,500
80,000
80,000
80,000
54
40,000
60,000
78,000
80,000
80,000
80,000
55
40,000
60,000
78,500
80,000
80,000
80,000
56
40,000
60,000
79,500
80,000
80,000
80,000
57
40,000
60,000
80,000
80,000
80,000
80,000
IRP Carrier Manual February 23, 2024 Page 37
Six- and seven-axle commercial motor vehicles Maximum weights for six- and seven-axle commercial
motor vehicles:
• Operated by a person with the appropriate class of CDL, or
• A person exempt from CDL by Iowa Code 321.176A, and
• Operated on non-interstate highways.
This table does not apply to vehicles operating on the Interstate Highway System or to special farm plated
trucks operating on any roadway.
Table 2
Distance in
feet
center of
axles
Number of consecutive axles
Distance in
feet
center of
axles
Number of consecutive
axles
Six axles
Seven axles
44 80,500
80,500
54
86,500 89,500
45
81,000 81,500
55
87,000
90,500
46
81,500 82,500
56
87,500
91,500
47
82,000 83,500
57
88,000
92,000
48
83,000 84,000
58
89,000
93,000
49
83,500 85,000
59
89,500
94,000
50
84,000 86,000
60
90,000
95,000
51
84,500 87,000
61
90,000
95,500
52
85,000 88,000
62
90,000
96,000
53
86,000 88,500
An indivisible load must comply with legal dimension and weight limits or be operated under the provisions of
an oversize load permit.
Five-axle livestock transports with a spread axle semitrailer. A five-axle truck tractor/spread axle
semitrailer combination transporting livestock is allowed a maximum gross weight of up to 86,000 pounds,
provided all of the following conditions are met.
• The vehicle combination must have at least 61 feet of distance between the first and last axles on the
combination.
• The semitrailer spread axle must have at least 8 feet 1 inch of spacing.
• Must transport livestock only.
• Must
not travel on the Interstate Highway System when exceeding 80,000 pounds gross weight.
• Must comply with posted bridge embargoes or roadway weight limits.
This provision does not allow vehicles weighing in excess of 80,000 pounds to operate on any portion of the
Interstate Highway System.
IRP Carrier Manual February 23, 2024 Page 38
Maximum weights for vehicles on the Interstate Highway System, and noninterstate
federal and state highways
Primary Highway System
Table 3
Number of consecutive axles
Distance in
feet
between
axle
centers
Two
axles
Three
axles
Four
axles
Five
axles
Six
axles
Seven
axles
4 34,000 34,000
5 34,000 34,000
6 34,000 34,000
7 34,000 34,000
8 34,000 34,000
8’1” 38,000 42,000
9 39,000 42,500
10 40,000 43,500 48,500
11 40,000 44,000 49,500
12 40,000 45,000 50,000
13 40,000 45,500 50,500 56,000
14 40,000 46,500 51,500 57,000
15 40,000 47,000 52,000 57,500
16 40,000 48,000 52,500 58,000
17 40,000 48,500 53,500 58,500 64,000
18 40,000 49,500 54,000 59,000 65,000
19 40,000 50,000 54,500 60,000 65,500
20 40,000 51,000 55,500 60,500 66,000 71,500
21 40,000 51,500 56,000 61,000 66,500 72,500
22 40,000 52,500 56,500 61,500 67,000 73,000
23 40,000 53,000 57,500 62,500 68,000 73,500
Other than a
special farm
plated truck,
CMVs with 6- or 7-
axles operating on
noninterstate
highways may
also use Table 2
IRP Carrier Manual February 23, 2024 Page 39
Table 3 continued
Number of consecutive axles
Distance in
feet
between
axle
centers
Two
axles
Three
axles
Four
axles
Five
axles
Six
axles
Seven
axles
24 40,000 54,000 58,000 63,000 68,500 74,000
25 40,000 54,500 58,500 63,500 69,000 74,500
26 40,000 55,500 59,500 64,000 69,500 75,000
27 40,000 56,000 60,000 65,000 70,000 76,000
28 40,000 57,000 60,500 65,500 71,000 76,500
29 40,000 57,500 61,500 66,000 71,500 77,000
30 40,000 58,500 62,000 66,500 72,000 77,500
31 40,000 59,000 62,500 67,500 72,500 78,000
32 40,000 60,000 63,500 68,000 73,000 78,500
33 40,000 60,000 64,000 68,500 74,000 79,500
34 40,000 60,000 64,500 69,500 74,500 80,000
35 40,000 60,000 65,500 70,000 75,000 80,000
36 40,000 60,000 68,000 70,500 75,500 80,000
37 40,000 60,000 68,000 71,000 76,000 80,000
38 40,000 60,000 68,000 72,000 77,000 80,000
39 40,000 60,000 68,000 72,500 77,500 80,000
40 40,000 60,000 68,500 73,000 78,000 80,000
41 40,000 60,000 69,500 73,500 78,500 80,000
42 40,000 60,000 70,000 74,000 79,000 80,000
43 40,000 60,000 70,500 75,000 80,000 80,000
44 40,000 60,000 71,500 75,500 80,000 80,000
45 40,000 60,000 72,000 76,000 80,000 80,000
46 40,000 60,000 72,500 76,500 80,000 80,000
IRP Carrier Manual February 23, 2024 Page 40
47 40,000 60,000 73,500 77,500 80,000 80,000
48 40,000 60,000 74,000 78,000 80,000 80,000
49 40,000 60,000 74,500 78,500 80,000 80,000
50 40,000 60,000 75,500 79,000 80,000 80,000
51 40,000 60,000 76,000 80,000 80,000 80,000
52 40,000 60,000 76,500 80,000 80,000 80,000
53 40,000 60,000 77,500 80,000 80,000 80,000
54 40,000 60,000 78,000 80,000 80,000 80,000
55 40,000 60,000 78,500 80,000 80,000 80,000
56 40,000 60,000 79,500 80,000 80,000 80,000
57 40,000 60,000 80,000 80,000 80,000 80,000
IRP Carrier Manual February 23, 2024 Page 41
Sample Audit Forms
Trip record – sample 1
IRP Carrier Manual February 23, 2024 Page 42
Trip record – sample 2
Carrier name Unit number
Address
Fuel
Diesel Gasoline Other
Continuous monthly mileage record
Beginning
odometer reading
Ending
odometer reading
Difference
• Retain all original copies of fuel tickets.
• Show total miles, routes of travel and miles by jurisdiction.
• Complete all information on this page.
• Odometer difference and total jurisdictional mileage should agree.
Trip record – sample 3
Trip record – sample 3
IRP Carrier Manual February 23, 2024 Page 43
Monthly individual unit summary – sample
IRP Carrier Manual February 23, 2024 Page 44
Monthly fleet summary – sample
IRP Carrier Manual February 23, 2024 Page 45
Annual mileage summary – sample
IRP Carrier Manual February 23, 2024 Page 46
Annual mileage summary – sample
IRP Carrier Manual February 23, 2024 Page 47
IRP Carrier Manual February 23, 2024 Page 48
IRP Carrier Manual February 23, 2024 Page 49
Forms
International Registration Plan New Account Application Schedule G
(Iowa DOT Form 442068)
A printable form is available on the Iowa DOT’s website:
https://forms.iowadot.gov/FormsMgt/External/442068.pdf
.
International Registration Plan Distance Schedule
(Iowa DOT Form 442044)
A fillable and printable form is available on the Iowa DOT’s website:
www.iadotforms.dot.state.ia.us/iowadotforms/GetTemplate.aspx?did=341
.
IRP Carrier Manual February 23, 2024 Page 50
International Registration Plan Vehicle Schedule (Iowa DOT Form 442015)
A printable form is available on the Iowa DOT’s website:
https://forms.iowadot.gov/FormsMgt/External/442015.pdf
.
International Registration Plan/International Fuel Tax Agreement Record Retention
Statement (Iowa DOT Form 442069)
A printable form is available from the Iowa DOT’s website at:
https://forms.iowadot.gov/FormsMgt/External/442069.pdf
.
IRP Carrier Manual February 23, 2024 Page 52
Registration Application Process using the MCSA-1 online application for New
Applicants
All new applicants filing with the FMCSA must file online using the MCSA-1 online application. The USDOT
number will be the sole identifier.
To get started, and for more information, training opportunities and to file online, please visit
https://www.fmcsa.dot.gov/registration
.
IRP Carrier Manual February 23, 2024 Page 54
Motor Carrier Identification Report for Hazardous Materials Carriers (MCS-150B
Form) (For existing entities ONLY)
This application must be completed on the FMCSA website. The web address is:
http://www.fmcsa.dot.gov/documents/forms/r-l/MCS-150A-Instructions-and-Form.pdf.
IRP Carrier Manual February 23, 2024 Page 56
Other Licensing Information – What else do I need to know?
What is the International Fuel Tax Agreement (IFTA)?
The IFTA is a base state agreement among states and Canadian provinces to simplify the reporting of fuel
use taxes by interstate motor carriers. For more information go to: https://iowadot.gov/mvd/motorcarriers
.
Do I need IFTA?
If you are based in an IFTA jurisdiction and operate a qualified vehicle in two or more IFTA jurisdictions, you
must comply with IFTA laws. Carriers from any IFTA jurisdiction operating in another IFTA jurisdiction must
obtain an IFTA license from their base state or purchase a temporary fuel permit for the jurisdiction in which
they are operating.
A vehicle is qualified for IFTA if one of the following applies.
1. The vehicle or combination weighs more than 26,000 pounds.
2. The vehicle or combination is registered for more than 26,000 pounds.
3. The power unit has three or more axles.
Vehicles from IFTA jurisdictions that do not meet any of the three criteria are granted full reciprocity when
traveling through another IFTA jurisdiction.
What is Unified Carrier Registration (UCR)?
The UCR requires all for-hire motor carriers transporting property or passengers and motor private carriers
transporting property to register with the USDOT as well as brokers, freight forwarders, and leasing
companies to pay UCR fees. For more information on UCR please visit www.ucr.gov
.
Do I need to register for UCR?
A motor carrier must register with UCR if they operate a self-propelled or towed vehicle on the highways
in commerce, if the vehicle meets one of the following conditions.
•
Has a gross vehicle weight rating or gross vehicle weight of at least 10,001 pounds,
whichever is greater.
•
Is designed to transport more than 10 passengers including the driver.
•
Is transporting U.S. DOT-regulated hazardous material in a quantity requiring placarding.
Other business entities also required to register with UCR are:
•
A freight forwarder.
•
A freight broker.
•
A commercial vehicle leasing company.
Applicants must file online by visiting the national UCR registration website at: www.ucr.gov. There is an
administrative fee charged for registration through this website, which can be paid by electronic check, debit
or credit card.
The UCR Mobile Version is available! Motor carriers can register and pay for their UCR using their
smartphone 24/7, 365 days a year. This mobile version also allows enforcement officers to verify the
registration on the road anytime, anywhere.
IRP Carrier Manual February 23, 2024 Page 57
What is Travel Authority and do I need it?
Any person or business that provides transportation for-hire in Iowa must obtain proper travel authority
permits from Iowa and/or the FMCSA.
Separate travel authority permits are required for interstate and intrastate for-hire transportation. Trucks
transporting both interstate and intrastate cargo for-hire will need both permits.
A for-hire motor carrier is a person or business that provides transportation of persons or property in
exchange for any form of compensation or payment. A private motor carrier is a person or business that
provides transportation of persons or property that is either used or produced by the carrier or business that
operates the vehicle.
Interstate commerce is transporting persons or property across a state line, including international
boundaries, or wholly within one state as part of a through movement that originates or terminates in another
state or country.
Intrastate commerce exists when the vehicle or cargo has not and will not travel across state lines into or
through another state.
For more information about Travel Authority visit: https://iowadot.gov/mvd/motorcarriers/manuals
and select
Intrastate For-Hire Authority Information Manual.
What is Interstate Authority?
Interstate for-hire transportation is divided into two categories: interstate regulated and interstate exempt.
Interstate regulated: Authority to transport interstate regulated products for hire, such as manufactured and
processed goods, is granted by the FMCSA. For more information go to www.fmcsa.dot.gov
.
Interstate Exempt: Motor carriers transporting nonregulated products for-hire, such as raw grain, hay and
livestock, are not required to obtain interstate travel authority from FMCSA. Other types of interstate exempt
operations include certain terminal areas, emergency towing, and farm cooperative transportation.
