International Registration Plan (IRP)

The International Registration Plan (IRP) is a program for licensing commercial vehicles in interstate operations among member jurisdictions (states or provinces). The member jurisdictions of IRP are all states (except Alaska and Hawaii), the District of Columbia, and the Canadian provinces (except Yukon and Northwest Territory).

Under this program, an interstate carrier files an apportioned registration application in the state or province where the carrier is based (the base jurisdiction). The fleet vehicles and the distance traveled in each jurisdiction are listed on the application. The base jurisdiction collects the full license registration fee and distributes a portion of it to the other jurisdictions based on the percentage of distance the carrier has traveled in each jurisdiction. Registration fees for new fleets with no prior distance to report are based on an Average Per Vehicle Distance chart available at the IRP office. The base jurisdiction also issues a license plate showing the word "apportioned" and a cab card showing the weights for which the carrier has paid fees in all IRP member jurisdictions.

The apportioned plate and the cab card are the only registration credentials needed to operate in member jurisdictions. The registration credentials allow the carrier to operate both intrastate and interstate in all IRP jurisdictions.

You must obtain apportioned registrations for each power unit or bus if you operate in Michigan and any other IRP member jurisdiction, AND the vehicle:

• Is a power unit having two axles and a gross vehicle weight or registered gross vehicle weight in excess of 26,000 pounds; or
• Is a power unit having three or more axles, regardless of weight; or
• Is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle weight
  
  Vehicles, or combinations thereof, having a gross vehicle weight of 26,000 pounds or less and two-axle vehicles may be proportionally registered at the option of the registrant.

These vehicles do not need an apportioned registration:

• Government-owned vehicles
• City pick-up and delivery vehicles
• Recreational vehicles
• Vehicles displaying a restricted plate that is recognized under other reciprocity agreements. For example, Dealer, Manufacturer, Farm, and Log plates

The fees you pay for your base apportioned plate and cab card are only for the jurisdictions that you reported distance traveled in. All IRP member jurisdictions are automatically printed on your cab card to simplify the registration process and provide flexibility for registrants.

Fees paid to the IRP do not include the following:

• Motor fuel taxes or fuel permit fees
• Permits to exceed the maximum length, width, height, or axle limitations
• Any operating authority required by any state or province
• Registration or license fees due in states or provinces that are not IRP members
• Any special permits that are required by individual states
  
  Addresses and telephone numbers of IRP jurisdictions for permits or operating authority can be found at IRPOnline.org.

Following is an example of how apportioned fees by state are calculated. An operator drives 25,000 miles in each jurisdiction for Michigan, Indiana, Illinois, and Wisconsin, for a total annual distance of 100,000 miles. The operator chose the Gross Vehicle Weight (GVW) of 80,000 pounds for each state. Under the International Registration Plan, the license fee would be computed as follows (percent of mileage due x the state fee for 1 year):

State	Mileage in state	Percent of state mileage due	State fee for 1 year	State apportioned fees due (percent state mileage x state fee for 1 year)
Michigan	25,000	25%	$1,992	$498.00
Indiana	25,000	25%	$1,692	$423.00
Illinois	25,000	25%	$3,191	$797.75
Wisconsin	25,000	25%	$2,578	$644.50
Total license fee		100%		$2,363.25

The IRS Heavy Vehicle Use Tax period runs from July 1 to June 30 each year. Although the new tax period begins July 1, owners required to pay the Heavy Vehicle Use Tax have until October 1 before the 2290 schedules for the new tax period must be submitted.

The tax year for the 2290 schedule can vary, depending on which day and month the form is submitted:

• October 1 - June 30: Proof must be from the current tax year.
• July 1 - September 30: Proof can be from either the last tax year or the current tax year

Heavy Vehicle Use Tax must be submitted. This proof may be:

• The validated IRS Form 2290 Schedule 1. A photocopy is acceptable, but the validation stamp including the full month, day, and year of payment date must be legible, or
• The electronically filed IRS Form 2290 Schedule 1. Valid copies must show the full electronic watermark and full month, day, and year of payment received date, or

If a validated IRS Form 2290 Schedule 1 has not been received by the time of registration, you may present the following:

• A photocopy of the front page of Form 2290
• A photocopy of Schedule 1 of Form 2290
• A photocopy of both sides of your check validated by the IRS, or an IRS cash receipt (Form 809) identifying that heavy vehicle use taxes were paid, or an Electronic Federal Tax Payment System (EFTPS) payment confirmation receipt showing payment was submitted electronically using the EFTPS website.

If you just purchased a new or used vehicle, contact the IRS for information on any Heavy Vehicle Use Tax that may be due. If you register your vehicle within 60 days of purchase, you are not required to show proof of payment to the IRP Office.

If selected for an audit by IRP, the registrant should submit the following information:

• A completed copy of the Pre-Audit and Internal Control Questionnaire.
• The trip records for the selected audit period.
• Quarterly vehicle distance summaries for the vehicles being audited.

The Michigan IRP Audit Unit will trace the trip records provided from the registrant and compare the results to the quarterly vehicle distance summaries and to the distances reported on the IRP renewal application. If you have questions about the audit process, please contact the Michigan IRP Audit Unit at MDOS-IRPAudit@Michigan.gov or call 517-335-6119.

 

The IRP Audit is the process for examining the registrant’s distance records to ensure compliance with IRP record keeping requirements. Michigan IRP is required to audit 3% of our renewed accounts per year to ensure that all participating jurisdictions receive proper registration fees and that drivers maintain IRP compliant records. Most Michigan IRP accounts will eventually be audited as long as drivers are participating in the program.

Helpful IRP resources and forms: 

• IRP Manual
• Record Keeping Agreement
• Individual Vehicle Distance and Fuel Record (IVDR)
• Electronic Logging Device (ELD) records' requirements
• International Registration Plan Official Carrier Training Video 

Contact Information

Michigan Department of State
IRP Audit
7064 Crowner Drive
Lansing, Michigan 48918

IRP Audit email: MDOS-IRPAudit@Michigan.gov
Phone: 517-335-6119
Fax: 517-335-6116