International Registration Plan (IRP)

The International Registration Plan, known as IRP, is a registration reciprocity agreement among states of the United States and provinces of Canada providing for payment of license fees on the bases of total distance operated in all jurisdictions. The unique feature of this Plan is that, even though license fees are paid to the various jurisdictions in which fleet vehicles are operated, only one license plate and one cab card is issued for each fleet vehicle when registered under the Plan. Delaware became a member of the IRP effective January 1, 1995.

State of Delaware IRP Manual
(Printer Friendly Version - - 34 pages)

International Registration Plan and Audit Procedures Manual

In November 2005 The State Of Delaware, Motor Fuel Tax Administration signed an agreement with the Internal Revenue Service to Collect Payment for the Heavy Highway Vehicle Use Tax. Below are the links to obtain our pamphlet and the forms associated with 2290.

2290 Brochure

The Heavy Highway Vehicle Use Tax Return, Form 2290, may be found on the IRS website:

www.irs.gov/pub/irs-pdf/f2290.pdf

You may call 1-800-829-3676 to order Form 2290 or instructions. For Help with completing the Form 2290 call 1-866-699-4096.

The return must be filed with an Employer Identification Number (EIN) you can apply online at

www.irs.gov/businesses/small or by calling 1-800-829-4933.

Below are the necessary forms associated with the IRP:

Form	Brief Description
IRP Registration Certification	Certification required to qualify registrant into the Plan.
Carrier Recordkeeping Requirements	Responsibilities Certification
Commercial Motor Vehicle Certification (CMV)	Certification that registrant has been advised of Federal and State motor carrier safety regulations and federal hazardous materials regulations.
IRP-1 Application for IRP Registration	Application Form
IRP-2 Fleet Address	Fleet mailing address if different from IRP Carrier Application (IRP-1)
IRP-3 Fleet Distance	Carrier must fill in estimated or actual mileage intended to travel in the jurisdictions.
IRP-4 Weight Group	The carrier fills in the weight they intend to travel in each jurisdiction. If they are already registered in that jurisdiction and desire to increase or decrease the registered weight, such request is made using this form.
IRP-5 Units	Form for the carrier to supply all the information needed for each vehicle.
Estimated Distance Chart	Chart is used to determine estimated jurisdictional mileage for carrier who does not have actual traveled mileage.