Why is the Federal Heavy Vehicle Use Tax Form 2290 required?
The form 2290 is the Federal Heavy Vehicle Use form used by US motor carriers to calculate and pay the tax due on highway motor vehicles used during a reporting period with a taxable gross weight of 55,000 pounds or more. The US states are required by federal law to verify payment of HVUT prior to registering a vehicle. All US jurisdictions have signed an agreement with the IRS to verify the payment of this tax before registration is allowed. See the IRS website for more information.
Reciprocity means the mutual granting 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. These agreements allow base-plated vehicles to travel a limited distance into those bordering jurisdictions without IRP registration or IFTA licensing.
What do I need to do if I lose a plate?
Jurisdictions have procedures to replace a lost, stolen or damaged plate. This is accomplished through the submission of the appropriate supplemental applications to your base jurisdiction.
How do I add a vehicle to my fleet?
Changes to an apportioned fleet are accomplished through the submission of appropriate supplemental applications to your base jurisdiction.
What is the difference between IRP and IFTA?
IRP is a registration program based on a cooperative agreement among its member jurisdictions to register commercial vehicles that travel in two or more participating jurisdictions. Fees are assessed to registered vehicles based on the percentage of distance traveled in the various member jurisdictions by their base jurisdiction that provides apportioned license plates and cab cards allowing reciprocity in all member jurisdictions. IFTA is a fuel use tax collection agreement among its member jurisdictions to uniformly collect and distribute fuel tax revenues to participating jurisdictions. Fuel taxes are calculated based on the distance traveled and fuel purchased in member jurisdictions and distributed accordingly. Taxable fuel is calculated based fuel efficiency (total distance traveled and total fuel used).
What are the insurance requirements to operate in IRP?
Commercial vehicles traveling to the US and/or Canada are required to have a minimum limit of third party liability insurance based on the commodity hauled. Currently, the only jurisdiction that requires every motor carrier regardless of base jurisdiction to have an insurance certificate to be filed is British Columbia. Read more about cross border requirements.
What is UCR and why do I need it?
The UCR Act, established in 2005, requires motor carriers involved in interstate commerce, and other businesses subject to The Act, to submit annual fees based on fleet size to supplement funding for state highway motor carrier registration and safety programs.
A “commercial motor vehicle” for the purposes of UCR is defined as:
1. Has a gross vehicle weight rating or gross vehicle weight of at least 10,001 pounds or more, whichever is greater.
2. Is designed to transport more than 10 or more passengers including the driver; or
3. Is used in transporting material found by the Secretary of Transportation to be hazardous under 49 U.S.C. Section 5103 and transported in a quantity requiring placarding under regulations prescribed by the Secretary.
It should be emphasized that interstate carriers and other transportation businesses will typically still be subject to UCR fees even though they are based in a nonparticipating state, a U.S. territory, or a foreign country.
Access UCR Registration.
Read more about the UCR Plan.
What is the Electronic Logging Device (ELD) Rule?
What permits are required to operate in IRP?
A motor carrier's qualified vehicle, when registered under the IRP Plan, may be operated in all member jurisdictions without purchasing additional registration trip permits. The need to meet all other requirements for operation in jurisdictions, such as fuel or specific operating authority, will still apply.
Do I need a Canadian National Safety Code (NSC) number to travel into Canada from the US?
The Canadian National Safety Code Number is similar to the US DOT number, where safety issues are monitored. For most Canadian provinces, you do not need one if you have a valid USDOT. Check with the appropriate Canadian jurisdiction for more information. Read more about cross border requirements.
Can a service provider handle my paperwork for me?
Yes, a service provider can handle all of a motor carrier's paperwork. There may be some specific requirements of service providers in some jurisdictions, such as they must be licensed and/or have a power of attorney. Some jurisdictions require a physical presence in the jurisdiction for the service provider. Check with your base jurisdiction for any requirements restricting the service provider you want to use.
When am I required to file my MCS-150?
Motor carriers, hazardous material safety permit applicants/holders, and intermodal equipment providers regulated by the Federal Motor Carrier Safety Administration (FMCSA) must update their registration information every two years. Failure to comply with the biennial update requirements will result in penalties and USDOT number deactivation. Read more, download the form, or file online.
What is the dealine to update my MCS-150?
The following filing schedule has been instituted by the Federal Motor Carrier Safety Administration (FMCSA):
If your USDOT number end in:
You must file by last day of:
If the next-to-last digit of your USDOT number is odd, file your update every odd-numbered calendar year. If the next-to-last digit of your USDOT number is even, file your update every even-number calendar year.
Read more, download the form, or file online.
What resources exist for questions about cross-border requirements?
Disclaimer: The answers are general in nature and more specific information
should be sought from your base jurisdiction.
Return to IRP FAQs Page.