International Fuel Tax Agreement and International Registration Plan 

Audit 

The International Registration Plan (IRP) and International Fuel Tax Agreement (IFTA) are collective agreements among member states of the United States and provinces of Canada that allow them to maintain the highway system by providing for payment of motor carrier registration fees and the collection and distribution of motor fuel use tax revenue.

A system that accurately records miles traveled by unit by state protects you from additional assessments at audit and avoids potential license revocation for noncompliance.   The purpose of an IRP audit is to verify the accuracy of the distance data reported on the annual renewal application.   The purpose of an IFTA audit is to verify the distance and fuel data reported on the fuel tax returns.     

• IFTA and IRP Recordkeeping Requirements
• IFTA Audit Frequently Asked Questions
• IFTA/IRP Individual Trip Report Example
• IFTA/IRP Summary Example
• IFTA/IRP Monthly and Quarterly Summaries Excel Spreadsheet Template
• IFTA Equipment List Template
• IFTA Bulk Fuel Disbursement Log Example
• IFTA/IRP Requirements for GPS Mileage Records
• Ohio Virtual Tax Academy Trucking Industry Presentation
• Other Helpful Resources
  • International Registration Plan Annual Renewal Information (www.ohcors.com)
  • Ohio IRP Carrier Manual (https://www.ohcors.com/documents/OHIRPCarrierManual.pdf)
  • International Registration Plan (www.irponline.org)
  • IRP Carrier Training Video (http://www.irponline.org/?page=TrainingVideo)
  • International Fuel Tax Agreement (www.iftach.org)
  • Ohio Business Gateway (www.business.ohio.gov)