FMCSA/DOT compliance FAQ’s
- Do I need to carry my medical examiner’s certificate even after submitting it to the state?
Yes, drivers must carry the certificate for at least 10 days after submission to allow time for processing. - Do intrastate drivers need a DOT medical certificate? Only if required by their state. Each state has its own rules, though many align with federal standards.
- Assistance with establishing your base jurisdiction
- Guidance on required documentation (e.g., proof of residency, vehicle title, lease agreements)
This is the third item’s accordion body. It is hidden by default, until the collapse plugin adds the appropriate classes that we use to style each element. These classes control the overall appearance, as well as the showing and hiding via CSS transitions. You can modify any of this with custom CSS or overriding our default variables. It’s also worth noting that just about any HTML can go within the .accordion-body, though the transition does limit overflow.
This is the third item’s accordion body. It is hidden by default, until the collapse plugin adds the appropriate classes that we use to style each element. These classes control the overall appearance, as well as the showing and hiding via CSS transitions. You can modify any of this with custom CSS or overriding our default variables. It’s also worth noting that just about any HTML can go within the .accordion-body, though the transition does limit overflow.
This is the third item’s accordion body. It is hidden by default, until the collapse plugin adds the appropriate classes that we use to style each element. These classes control the overall appearance, as well as the showing and hiding via CSS transitions. You can modify any of this with custom CSS or overriding our default variables. It’s also worth noting that just about any HTML can go within the .accordion-body, though the transition does limit overflow.
IFTA (International Fuel Tax Agreement) FAQs
What is IFTA and why do I need it?
IFTA is an agreement among U.S. states and Canadian provinces that simplifies fuel tax reporting for interstate carriers. It allows carriers to file one quarterly fuel tax return with their base jurisdiction
Who needs to register for IFTA?
Carriers operating qualifying vehicles (over 26,000 lbs GVW or with three or more axles) in more than one jurisdiction must register
How often do I need to file IFTA returns?
Quarterly:
- Q1: Jan–Mar → Due April 30
- Q2: Apr–Jun → Due July 31
- Q3: Jul–Sep → Due Oct 31
- Q4: Oct–Dec → Due Jan 31
What records must I keep for IFTA compliance?
- Mileage by jurisdiction
- Fuel purchases with receipts
- Trip sheets or electronic logs
Who needs to register for IFTA?
Penalties and interest may apply. Consistent errors can lead to audits or suspension of IFTA credentials.
IRP (International Registration Plan) FAQs
What is IRP and why do I need it?
IRP is a registration reciprocity agreement among U.S. states and Canadian provinces for commercial vehicles traveling in multiple jurisdictions
Who needs to register for IFTA?
Fees are prorated based on the percentage of miles traveled in each jurisdiction
Do I need both IRP and IFTA?
Yes, if your vehicle meets the criteria and operates interstate.
How long must I keep IRP records?
Typically, 3–4 years of mileage and trip records are required for audit purposes
Fuel & Mileage Tax Filings FAQs
What is the difference between fuel tax and mileage tax?
- Fuel tax is based on fuel purchased and consumed.
- Mileage tax (e.g., Oregon’s Weight-Mile Tax) is based on miles traveled in the state.
Which states require mileage tax filings?
- States like Oregon, New York, Kentucky, and New Mexico have separate mileage-based tax programs.
Can I use electronic logging devices (ELDs) for tax reporting?
- Yes, ELDs can help track mileage and fuel usage, but ensure they meet IFTA/IRP audit standards.
Intrastate vs. Interstate Carrier FAQs
What’s the difference between intrastate and interstate authority?
- Intrastate: Operates within one state only.
- Interstate: Operates across state lines and requires federal DOT authority.
1. Do intrastate carriers need IFTA or IRP?
No, unless they cross state lines. However, they may still be subject to state-specific fuel or mileage taxes.
2. What credentials are needed for interstate operations?
- USDOT number
- MC (Motor Carrier) number
- IFTA license and decals
- IRP apportioned plates
- UCR (Unified Carrier Registration)
IFTA (International Fuel Tax Agreement) Penalties
Late Filing or Non-Filing
Penalty: $50 or 10% of the taxes owed, whichever is greater Interest: Accrues monthly on unpaid taxes, calculated per jurisdiction
Underpayment or Inaccurate Reporting
Underpayment or Inaccurate Reporting
License Revocation
If taxes remain unpaid or returns are not filed within 30 days of notice, your IFTA license can be revoked Operating without a valid IFTA license is illegal in all member jurisdictions.
Jurisdiction-Specific Penalties
For example, California imposes fines of $100 to $500 for operating without valid IFTA credentials
IRP (International Registration Plan) Penalties
Failure to Register or Renew
Operating without IRP apportioned plates can result in fines, vehicle impoundment, or out-of-service orders.
Inaccurate Mileage Reporting
May lead to back charges, audits, and penalties for underreported miles.
Audit Failures
Poor recordkeeping can result in estimated assessments that are often higher than actual liability.
Fuel & Mileage Tax Penalties
Mileage Tax States (e.g., Oregon, NY, KY, NM)
- Late or missing filings can result in daily penalties, interest, and suspension of permits.
- Oregon: May assess penalties per mile for unreported travel.
Failure to Maintain Records
- Can lead to inadequate-records assessments, where tax liability is estimated based on worst-case assumptions
With a proven track record across all 50 U.S. states and 12 Canadian provinces , TRC Solutions is a trusted partner for motor carriers navigating the complex world of transportation compliance.
General Consequences Across All Programs
Audits:
- Triggered by red flags like inconsistent MPG, large refunds, or amended returns.
Operational Disruption:
- Revoked credentials can halt operations across multiple states.
Operational Disruption:
- Non-compliance can affect business relationships and insurance rates.