IFTA vs IRU: What Truckers Need to Know

If you drive across state or provincial lines, you've probably heard of IFTA and IRU. Here's the breakdown.

IFTA — International Fuel Tax Agreement

IFTA applies to commercial vehicles that meet weight or axle requirements:

• 26,000 lbs or more gross vehicle weight, or
• 3 or more axles

You report fuel use by jurisdiction quarterly. Your base jurisdiction collects the tax and distributes it to the states and provinces where you fueled.

Who files: Owner-operators, fleets, and leased operators with qualifying vehicles.

IRU — International Registration Plan

IRU is about vehicle registration, not fuel tax. It lets you register in one jurisdiction and operate in all member jurisdictions with a single cab card and set of plates.

Who needs it: Same weight/axle rules as IFTA. Many carriers have both IFTA and IRU.

The overlap

If you need IFTA, you often need IRU too. They're separate filings but go hand-in-hand for interstate trucking. Check your base jurisdiction for exact requirements.

Bottom line

• IFTA = fuel tax by jurisdiction
• IRU = registration for multi-jurisdiction operation

Track your miles and fuel accurately. When quarter-end comes, you'll have the data you need for both.

This content is for informational purposes only and is not legal or tax advice.