Keeping your fleet of vehicles and equipment legal and working toward your financial success takes knowledge of tax laws and state-specific rules & processes – plus the time and resources to do it right.
Some of the more complicated commercial motor vehicle (CMV) rules and regulations revolve around trip permits, IFTA fuel tax, fleet taxes and vehicle licensing. Along with federal laws and regulations, carriers must also be aware of the legal requirements each state imposes on CMVs, such as state-specific size/weight limits and intrastate operating authority.
J. J. Keller offers a wide selection of CMV compliance solutions to help you understand and make sense of the requirements for licensing, permitting and reporting.
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Topics — What You Need to Know
DOT Trucking Authority
Managing the trucking authority registration and credentials can be overwhelming, because proper registration depends on whether you're a private or for-hire carrier, what type of transport you perform (hazardous materials, non-hazmat, passenger carrier, etc.), and whether you operate interstate or intrastate, in addition to specific state requirements.
Find out more about the topics below, and see how J. J. Keller can help:
IFTA and IRP
What is IFTA?
IFTA stands for the International Fuel Tax Agreement, of which the lower 48 states and 10 Canadian provinces are members. It is an agreement for the collection and distribution of fuel use tax revenues. IFTA allows carriers, including private carriers, to obtain one license and file quarterly tax returns with one base jurisdiction.
What is IRP?
IRP is an acronym for the International Registration Plan. This agreement provides for the apportioned registration of CMVs, allowing qualifying commercial vehicles to travel through several jurisdictions with one license plate, in all jurisdictions shown on the cab card. The lower 48 states, the District of Columbia, and the 10 Canadian provinces are members.
For information on IRP and IFTA fuel tax, and to see how J. J. Keller can help meet your needs, visit our Vehicle Tax & Licensing Service page.
Need help setting up your IFTA/IRP accounts or preparing for an audit? Let us help.
Temporary Permits
Keeping your fleet outfitted with proper trip permits is essential. In order to obtain the correct permits, you need to understand the different temporary permit types:
- Oversize and overweight permits authorize vehicles to move when they exceed legal size and weight limits
- Trip permits are for traveling to a state or province in which a vehicle is not registered under IRP
- Fuel permits are for traveling to a state or province in which a vehicle does not hold an IFTA license and decals
- Specialty permits in some states, including mileage permits in NY, OR, NM, or KY
Our J. J. Keller Permit Service can help you determine which permits you need — and secure them quickly and easily.
HVUT Form 2290
For carriers with vehicles at 55,000 pounds or more, the IRS requires you to file Heavy Vehicle Use Tax (HVUT) Form 2290. If you have more than 25 vehicles at this weight, e-filing your 2290 form is mandatory.
Your 2290 form must be filed by the end of the month following the month a taxable vehicle is first used on public highways during the tax year, which is July 1 through June 30 of the following year. Annual filings of IRS Form 2290 are typically completed from July 1 through August 31, and also when a new vehicle is put into service during the tax year. The filing rules apply whether you are paying the tax or reporting suspension of the tax.
For more information or to e-file HVUT Form 2290, see our 2290online.com service.
Licensing, Permitting & Reporting Solutions
Our unparalleled range of products and services provide you with the tools you need to comply with the requirements. You'll always get the most accurate and dependable solutions, because they are backed by our team of in-house safety and compliance experts.
J. J. Keller will advise you on the proper trucking authority registration and credentials you need to operate legally, with services to help you obtain your US DOT Number and/or MC number, and assist you with your UCR and Process Agent (BOC-3) filings.
Vehicle Licensing, Tax & Title Services
Keep your company compliant with the motor carrier tax and registration requirements, state IFTA and IRP requirements, and your IFTA fuel tax reporting obligations.
Get the Fuel, Trip and Oversize/Overweight permits you need.
Quickly e-file Heavy Vehicle Use Tax (HVUT) IRS Form 2290 with our online service.
J. J. Keller® Encompass® Service
Stay on top of vehicle management with the industry's most versatile online tool. Featuring regulatory dashboards, exceptions-based reports, and compliance alerts, it gives you a real-time view of the critical fleet information you need and automates compliance tasks.
Vehicle Sizes and Weights Handbook
Handbook features an overview of tractor-trailer sizes and weights compliance requirements for all 50 states and Canada.
IFTA-IRP Recordkeeping Special Report
In-depth special report helps motor carrier personnel gain a better understanding of the International Fuel Tax Agreement (IFTA) and International Registration Plan (IRP), and the necessary recordkeeping that surrounds them.
Transportation Permit & Tax Regulatory Alert
Get the latest info on federal, state, and Canadian permitting and tax reporting requirements.