Michigan owner-operators: IRP, IFTA and leasing on

Michigan owner-operators deal with two state offices: the Michigan Department of State (MDOS) for IRP apportioned plates, and Michigan Treasury for IFTA fuel tax. Who does what depends on whether you run under your own authority or lease onto a carrier.

Your own authority or leased on

• Your own authority. You hold the USDOT number and MC authority, register the truck for IRP, hold the IFTA license and file the returns.
• Leased onto a carrier. The Michigan IRP manual gives two options. You can be the registrant, with the truck in your name and fees based on your records, and the plate and cab card are yours. Or, at your option, the carrier registers the truck in your name and its name as lessee, with fees based on its records, and the plate and cab card belong to the carrier.
• Leases MDOS asks to see. A Motor Carrier Responsible for Safety (MCRS) lease when you lease the truck to an interstate carrier that is responsible for its safe operation, and an ownership lease when the registrant and the titled owner are not the same. Send every page. Expired leases are not accepted.
• Changing carriers. Update the MCRS on your IRP account within 10 days, online or by email to the IRP office.
• Put it in the lease. Federal lease rules in 49 CFR Part 376 apply. Make sure the lease says who holds the plates, who files IFTA and what happens to both when the lease ends.

IRP with the Department of State

1. Check the truck qualifies. MDOS requires apportioned plates if you run in Michigan and another IRP jurisdiction and the truck has two axles over 26,000 pounds, three or more axles at any weight, or is in a combination over 26,000 pounds. MDOS IRP
2. Apply online. New accounts apply through Secretary of State online services with a MiLogin for Business account. Plates and cab cards come only from the Lansing IRP office. Branch offices cannot help with IRP.
3. Prove Michigan is your base. For an account in your own name, MDOS lists your Michigan driver's license or state ID, your Social Security number, your three most recent federal and Michigan income tax returns filed from the Michigan address, and utility bills from the last 90 days, among others. Accounts in a business name have their own list, including a photo of business signage and posted business hours. A PO box or virtual office is not accepted. MDOS IRP FAQ
4. Show Michigan no-fault insurance. For your first plate and every renewal, MDOS asks for proof of a Michigan no-fault policy for public liability and property damage. The IRP office will not accept cargo, bobtail or non-trucking insurance for IRP. If the insured is not the registrant, the VIN must be on the insurance document, or you add a lease.
5. Do not run on a pending application. The manual says the truck is not legal to operate without a trip permit or temporary authorization in place of the cab card and plate. After you pay online, you can print 30-day temporary permits.

Only leave Michigan now and then? Michigan's 72-hour trip permit costs $20, but the manual says Michigan-based carriers cannot use it in place of Michigan IRP or GVW registration.

IFTA with Treasury

1. Who needs it. Treasury says if you do not travel outside Michigan, or do not have vehicles over 26,000 pounds, you do not need IFTA. Treasury: apply for IFTA
2. Before you apply. The USDOT number you run under must be active for interstate travel, a business must be registered and in good standing with LARA, and you cannot license while delinquent on any Michigan tax or while an IFTA license from another jurisdiction is active, suspended or revoked.
3. Apply online through the IFTA Processing Consortium (IPC). There is no fee for the license or decals.
4. File every quarter by April 30, July 31, October 31 and January 31, even with no activity. Treasury says poor records can mean disallowed credits and a fleet MPG set at 4.0. Treasury: quarterly returns
5. Renew and cancel on time. If you miss renewal by March 15, you file a new application. Cancel within 15 days of the cancellation date.

Records to keep

• IRP: daily distance records by jurisdiction, kept five years to support three prior registration years (Michigan IRP manual).
• IFTA: four years from the return's due date or filing date, whichever is later (Michigan Treasury).

Federal items

• Form 2290 for trucks of 55,000 pounds or more. IRS Form 2290
• UCR every year if you run under your own interstate authority. ucr.gov
• Leased on? Read non-trucking liability vs bobtail. Same topic in other states: Ohio IRP and IFTA and Indiana IRP and IFTA.

FAQ

This guide is general information, not legal advice or an offer of insurance. Rules and programs change, so check the sources below. Helm Partners is a trucking-only insurance agency being formed in Michigan. Our Michigan license is pending. We do not quote or sell insurance until licensed.

Sources

• Michigan Department of State: International Registration Plan (IRP)
• Michigan Department of State: IRP FAQ
• Michigan IRP Registration Manual, rev. 09/2025 (PDF)
• Michigan Treasury: International Fuel Tax Agreement (IFTA)
• Michigan Treasury: Apply for an IFTA license
• Michigan Treasury: Do I have to file the quarterly IFTA returns?
• 49 CFR Part 376: Lease and interchange of vehicles
• IRS: Form 2290
• Unified Carrier Registration