IRP, IFTA, NY HUT and Form 2290: what is the difference?
They are four different things that happen to overlap in weight. IRP is a registration — the apportioned plate and cab card that make one truck legal across every member jurisdiction. IFTA is a fuel-tax license, reconciled and filed every quarter. New York HUT is a New York State road-use tax that follows the miles you run in New York, no matter which state plated the truck. Form 2290 is a federal tax filed with the IRS on vehicles rated 55,000 lbs and up — filed even when the vehicle runs too few miles to owe anything. A typical interstate carrier over 26,000 lbs owes both IRP and IFTA, adds Form 2290 once the vehicle reaches 55,000 lbs, and adds NY HUT the first time it runs in New York.
The four side by side
The fastest way to tell them apart is to stop comparing them as "truck taxes" and look at what each one actually is, and what sets it off.
| Aspect | IRP | IFTA | New York HUT | Form 2290 |
|---|---|---|---|---|
| What it is | A registration — apportioned plates | A fuel-tax license | A state road-use tax | A federal tax (HVUT) |
| Who charges it | 48 US states, Washington DC and 10 Canadian provinces, through your base jurisdiction | The 48 contiguous US states and 10 Canadian provinces, through your base jurisdiction | New York State | The IRS |
| What triggers it | Crossing state lines, and over 26,000 lbs — truck or combination — or 3 or more axles | Running a qualified vehicle in 2 or more IFTA jurisdictions | Over 18,000 lbs gross on New York highways — or, by the unloaded-weight method, a truck over 8,000 lbs or a tractor over 4,000 lbs unloaded | A vehicle rated 55,000 lbs or more — filed even when the mileage suspension leaves no tax to pay |
| Calculated from | Your share of fleet miles in each jurisdiction | Miles driven and fuel bought in each jurisdiction | Miles run in New York | The weight of the vehicle |
| How often | Once a year, at renewal | Every quarter — April 30, July 31, October 31, January 31 | Every quarter | Once a year |
| What you get | An apportioned plate and a cab card, carried in the vehicle | A license copy in the cab and two decals per qualified vehicle | A HUT certificate and decal | A stamped Schedule 1 |
How to work out which ones apply to you
Start with the weight, because three different numbers matter
Over 26,000 lbs — truck alone or truck plus trailer — or 3 or more axles puts you in scope for both IRP and IFTA. Over 18,000 lbs gross is the New York HUT line — or, if you file HUT by the unloaded-weight method, a truck over 8,000 lbs or a tractor over 4,000 lbs unloaded — which catches vehicles the other two do not. 55,000 lbs and up is Form 2290, though a vehicle expected to run 5,000 miles or less (7,500 for agricultural vehicles) is still filed and simply owes no tax. A single truck can sit above all three thresholds at once, which is exactly why these get confused.
Ask whether you cross a state line at all
IRP and IFTA both exist for interstate operation. If every mile you run stays inside your base state, neither applies — you register with your own state and report fuel tax to it. Crossing the line is what turns one state registration into an apportioned one and one fuel-tax account into an IFTA license.
List the states you actually run in, not the ones you are plated in
New York HUT follows the miles you run in New York regardless of where the truck is plated — a Florida-plated truck delivering to Buffalo owes it. The same logic applies to New Mexico, Kentucky, Oregon and Connecticut, each of which has its own weight-distance tax on its own schedule. Your route list, not your plate, decides these.
Separate the registration from the taxes
IRP is the only one of the four that is a registration. It buys you the plate and the cab card. The other three are taxes on top of being registered, which is why paying one never satisfies another. Form 2290 has one wrinkle worth knowing: the stamped Schedule 1 it produces is what lets you register your plates, so 2290 and IRP touch each other even though they are different things.
Put every deadline in one place
IRP renews annually. IFTA is quarterly, on April 30, July 31, October 31 and January 31. New York HUT is quarterly on its own schedule. Form 2290 is annual. Four cadences from four authorities is how carriers who owe all four end up missing one — and a lapse in any of them can hold your registration or stop you at a scale.
Common mix-ups
I already have IRP plates. Do I still need IFTA?
Yes — almost certainly. IRP registers the vehicle; IFTA licenses you for fuel tax. They cover different things, and the thresholds are close enough that a carrier who qualifies for one usually qualifies for the other. They can be set up together in one coordinated filing, which is how most interstate carriers do it.
Does New York HUT replace IFTA for my New York miles?
No. They are charged by different authorities for different reasons and are filed separately. IFTA is fuel tax reconciled across every jurisdiction you ran in; HUT is New York State charging separately for the use of its own highways. Running in New York means you report those miles on your IFTA return and file a HUT return.
My truck is plated in Florida and I deliver to New York a few times a year. Do I owe HUT?
If the vehicle is over 18,000 lbs gross and it runs on New York highways, yes — and it can catch you below that too: file by the unloaded-weight method instead and the line is a truck over 8,000 lbs or a tractor over 4,000 lbs unloaded. You pick the method on your first return of the calendar year and keep it for the rest of the year. HUT follows the miles run in the state, not the state that issued your plate. This is the single most common surprise for carriers based outside New York.
Is Form 2290 just the federal part of my registration fees?
No. Form 2290 is a tax paid to the IRS, not a registration fee, and it is owed on the weight of the vehicle rather than on where you run it. The connection is one-directional: you need the stamped Schedule 1 that 2290 produces before you can register your plates.
My truck is over 26,000 lbs but I never leave my state. What do I actually owe?
Not IRP and not IFTA — both are for interstate operation. You register and report fuel tax with your own state. Form 2290 still applies if the vehicle is rated 55,000 lbs or more, because that is federal and does not care about state lines. And if your state is New York, HUT applies above 18,000 lbs gross on its own highways — or above the unloaded-weight thresholds if you file that way.