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International Registration Plan (IRP)
Unified Carrier Registration (UCR)
Commercial Driver’s License (CDL)
Motor Carrier Fuel Tax (MCFT) & International Fuel Tax Agreement (IFTA)
MCS Online Services
With commercial motor vehicles traveling more than 9.5 billion miles in Indiana each year, the Motor Carrier Service (MCS) of the Indiana Department of Revenue seeks to provide guidance and service to motor-carrier companies, commercial drivers, and residents of Indiana through the fair administration of state and federal laws that govern the commercial use of Indiana’s roads. MCS oversees many areas that affect the commercial transportation industry, such as International Fuel Tax Agreement, International Registration Plan, Commercial Driver’s Licenses, Oversize/Overweight Vehicle Permitting, Unified Carrier Registration, and USDOT Numbers.
To contact MCS, please visit our Contact Us page at http://www.in.gov/dor/4192.htm
The best way to file your state taxes is to do it electronically using INfreefile, Indiana's fast, friendly, free online tax filing program (qualifications required). This program will allow you to file your IT-40, IT-40EZ, IT-40PNR, or IT-40RNR online. INfreefile also allows you to make a partial or total payment by using a major credit card. For more information on INfreefile, click here.
Taxpayers wishing to authorize a representative to have Power of Attorney on their behalf for state tax matters need to fill out a POA-1 form. Only when the Department has received the properly completed POA-1 form can a Department employee speak with the representative about specific tax types and periods indicated on the form.
The Indiana Department of Revenue offers the New and Small Business Education Center where you can find a variety of valuable resources anytime and anywhere. This online center allows you to update information, apply for Indiana business taxes, find forms, and much more.
It is also important to visit the Indiana Secretary of State to find out if you are required to register with that agency as well.
An extension of time to file does just that – it extends the time you have to get all your information together so you can file. However, it does not extend the time to pay the tax you owe. The tax is still due by April 15.
Here’s how an extension works:
- Figure how much you expect to owe. I know, I know; if you can do that why get an extension? Why not just go ahead and file? Well, you may have to wait to file until you get all the necessary paperwork (like a W-2 form). Or maybe you need your spouse’s signature, and your spouse is out of town.
- Pay at least 90 percent of the tax you expect to owe by April 15.
- File your tax return by June 15, and pay any additional tax due at that time. While interest will be due with this payment, the penalty will be waived.
Here are two ways to file for an extension with Indiana:
- To figure how much you owe and to pay online by credit card or electronic check, visit www.in.gov/dor/epay/index.html
- Download Form IT-9, figure how much you owe, and mail in your payment.
For more information about extension of time to file, click here.
Any business entity operating a qualifying vehicle should register for an IRP. A “qualifying” vehicle is any vehicle used or intended for use in two or more member jurisdictions, and:
- Is a power unit having two axles and a gross vehicle weight, or registered gross vehicle weight, in excess of 26,000 pounds (11,793 kilograms); or
- Is a power unit having three or more axles, regardless of weight; or
- Is used in combination when the weight of such combination exceeds 26,000 pounds (11,793 kilograms) gross vehicle weight or registered weight.
For more information about IRP, visit here
After processing your transaction online and making the payment, you can print a 45-Day Temporary permit. Without payment, you can request a 45-Day Temporary permit for added vehicles and replacement plates only. All other transactions must be paid before you obtain the 45-Day Temporary permit.
There may be several reasons why the system gave you this message. Keep the following tips in mind:
- The name you entered in the search field should match your IRP cab card registration.
- The account should reflect your Social Security number if you are a sole proprietor, and not your federal identification number (FEIN).
- The system is case sensitive.
If you are still receiving the message, you can call the MCS division at (317) 615-7340.
In your IRP online service account, go to credentials and select your account information. Select transaction, unit, or plate number. You may sort by unit number, VIN number, plate number, or owner name. Click “Pay later/print” to reprint your cab card.
Although the law was passed July 1, 2008, the MCS began implementing the fees Jan. 1, 2010. The fee will be the total of 10 percent of the Indiana apportion fees on the renewal bill. This fee will be charged on any renewal not paid by the 15th day prior to its staggered month. For example: if your renewal month is February, then your bill must be paid by January 15th. For more information about the fees, please visit here
As a service bureau, you cannot register yourself as the account holder. As a service bureau, you must send a valid Indiana Department of Revenue power of attorney form (POA-1) to the IRP unit of MCS. After the POA-1 is received and approved, the IRP unit will e-mail your username and password to you. If the service bureau represents additional accounts, you will need to send a POA-1 for each account and receive approval from the Department to be granted access to those accounts. You will only be issued one username and password.
If you processed a transaction within the last 21 days and did not submit the required documents to the IRP unit, your account will suspend. Any outstanding liabilities past 30 days will also cause your account to suspend.
If you have any questions, please call our office at (317) 615-7340. You may also fax your documents to (317) 615-7310 for faster results.
If you select all “Reported” mileage during the renewal process on the Internet, only Indiana will appear on your cab card. When processing your renewal you needed to select “Actual” or “Estimated” mileage for the correct mileage registration period. If you have already completed and paid for this transaction, please call the IRP unit for assistance at (317) 615-7340.
You will need to select “Estimated” mileage to continue processing the renewal. Zero mileage is not acceptable.
Yes, you may transfer your plate to the same vehicle type and the same vehicle weight. To transfer a plate, go to your IRP’s online service account and select the “Plate Transfer” transaction; otherwise, you will inadvertently select the wrong transaction type and purchase a new plate.
An “Estimator” can be found in your IRP’s online service account. This tool will prompt you to provide the information needed to give you an estimated cost.
Farm vehicles that travel on any Indiana interstate road system need an OSW permit. Farm vehicles running only on a secondary road system are exempt from OSW permits.
Go to Indiana Motor Carrier Applications and select “Apply for an OSW Account.” Be sure to have your federal identification number (FEIN), or your Social Security number if you are a sole proprietor and have no FEIN. You must also know your USDOT number (if applicable).
If you intend to apply for permits electronically through the Internet, you must have a user ID and password. After you have established an Indiana account, you can register as a user. Go to Indiana Motor Carrier Applications and select “User Registration.” When you are registered and logged into your OSW account, you can order your permits online.
The MCS Web site offers a variety of information including a detour bulletin that shows all the restrictions and closures on Indiana roads as well as a posted bridge map that shows the bridge heights for every bridge in Indiana. You can get this information and more here
Mail or Walk In - Complete Form M-233 and mail or bring to:
Motor Carrier Services
Oversize/Overweight Vehicle Permitting
7811 Milhouse Rd., Suite M
Indianapolis, IN 46241
A "Superload" is any load that exceeds 15 feet high, 16 feet wide, 110 feet long, and/or 120,000 pounds, or fails the overload analysis. Any load that fails the overload analysis must be reviewed by an Indiana Department of Transportation (INDOT) engineer. Loads that are reviewed by INDOT engineers require additional processing time. The new permitting system allows you to have the INDOT engineering analysis done ahead of time, before you need the permit, and receive a superload preapproval number. Once you have this preapproval number, you can get additional permits using the same vehicle configuration and route for the next 30 days without any additional INDOT analysis or delays.
There are two ways to know when your permit is available. The first is to log into the OSW online service account and click “My Recent Applications.” Here you will see your application number and its status. When the status is “Approved,” your permit is ready for payment and printing. The second way is to have an e-mail address on file with MCS. Each time one of your permits is approved, MCS will send you an e-mail notification. After you have received the e-mail message, you can log into the system and pay for and print your permit.
Log into your OSW online service account and click on “My Recent Applications.” You will then see all your recent permit applications and the status of each one, including any review needed by the Indiana State Police for escorting needs or review needed by an INDOT engineer.
If the status is “Rejected,” click on OSW Home from the menu on the left. You will then see in the middle of your screen a section called “Our Rejected Applications.” Here you will see your application number; if you click on the number and scroll to the bottom of the permit summary, you will see the rejection reason.
Log into your OSW online service account and click on “Special Weight Vehicle Registration.” Select the year you are registering for and add your vehicle information, including the full VIN. After you have added all your vehicles, you must pay the $25 registration fee before any Special Weight Permits can be ordered. Once you have entered and registered all your vehicles, you need to renew your Special Weight Registration annually. You can also add, edit or delete trucks at any time at no additional cost. To order a Special Weight Permit, your vehicle must be registered.
Log into your OSW online service account and click “Apply for Permit.” Select “Annual permit” for type of permit to be ordered. Then select “Toll Road Gate-Annual” from the list. You will complete the vehicle information section and select the gate numbers you need. You can then pay for and print your Toll Road Gate Permits. You will need to obtain only one permit for each truck (each permit can have multiple gates listed).
If you have a commercial motor vehicle that applies to the below definitions then you will need a USDOT number.
A commercial motor vehicle means any self-propelled or towed motor vehicle used on a highway in interstate or intrastate commerce to transport passengers or property when the vehicle:
- Has a gross vehicle weight rating or gross combination weight rating, or gross vehicle weight or gross combination weight, of 4,526 kg (10,001 pounds) or more, whichever is greater; or
- Is used in transporting material found by the Secretary of Transportation to be hazardous (under 49 U.S.C. 5103) and transported in a quantity requiring placarding under regulations prescribed by the Secretary of Transportation (under 49 CFR, subtitle B, chapter I, subchapter C).
- Is designed or used to transport more than eight passengers (including the driver) for compensation; or
- Is designed or used to transport more than 15 passengers (including the driver) and is not used to transport passengers for compensation.
If you are an interstate carrier you may apply online to obtain your USDOT number by clicking here.
If you are an intrastate carrier, you cannot register online but you may obtain the Form BAS-1 online at http://www.in.gov/dor/4215.htm
Yes, some carriers are exempt if any of the following are true:
- You are farm plated (both truck and trailer) and you do not cross the state line.
- You stay in Indiana only, haul your own private property that is non-hazardous and your combined gross vehicle weight rating or gross vehicle weight rating is less than 26,000 lbs.
Any carrier that is for-hire (hauling someone else’s property) intrastate (in Indiana only) and has a gross vehicle weight rating that is less than 10,000 lbs.
If you are a for-hire carrier of property or passengers, and you leave the state, you need to apply for a Motor Carrier (MC) number from the Federal Motor Carrier Safety Administration (FMCSA). To apply for your MC number online, click here. If you do not want to apply online, you may reach FMCSA to request forms at 800-832-5660.
To view all of the Federal Motor Carrier Safety Regulations (FMCSR) on the FMCSA Web site, click here.
If you plan to transport passengers or household goods between points in Indiana, you need to apply for a Certificate of Public Convenience & Necessity. You may get step-by-step instructions and download the application forms here
If you are an intrastate for-hire carrier, or if you haul hazardous materials, you are required to have a Form E Indiana on file with the Department’s MCS division. You may request the Form E Indiana from your insurance company and they will file it with our Department. If you have an MC number, your insurance company will file form BMC-90 or 91X with the FMCSA.
Unified Carrier Registration (UCR) is an annual registration for interstate carriers, leasing companies, brokers, and freight forwarders. You can register online, or download the application at http://www.ucr.in.gov/ You may also call (317) 615-7350 to have a form faxed, mailed or e-mailed to you.
Yes. If you are crossing the state line and you are farm plated, you must register for UCR.
No. All UCR registrations are available for viewing online; therefore, nothing needs to be carried in the vehicle.
No. You will not have to pay for additional vehicles added throughout the year. You will add those vehicles on the next UCR registration year.
When you are stopped by a law enforcement agency in any state, you could be ticketed for not registering.
CDL Moves to BMV -- The State of Indiana is consolidating driver licensing responsibilities, including Commercial Driver’s Licenses (CDL), to the Bureau of Motor Vehicles (BMV). Hoosier drivers will now have one source for all licensing-related information. For more information, visit http://www.in.gov/dor/4234.htm.
MCFT is the Indiana Motor Carrier Fuel Tax for Intrastate Carriers. IFTA is International Fuel Tax Agreement for Interstate Carriers.
Yes. If you travel outside of your base state you are required to have an IFTA license.
I purchased fuel from the “TRUCKS ONLY” (tax exempt) metered pump at the Gas Station. Can I claim the gallons purchased as “Tax Paid Gallons” on my IFTA -101, Schedule A, column E or on my MCFT-101, credit line 7?
Yes, fuel purchased at a metered pump marked “TRUCKS ONLY” (tax exempt) qualify for “Tax Paid Gallons” for the IFTA and MCFT.
For more information about “TRUCKS ONLY” metered pumps or general sales tax exemptions as it pertains to fuel purchases, click here. To obtain a General Sales Tax Exemption Certificate (Form ST-105), click here.
Yes. A quarterly tax return is required to be filed by the due date for all quarters that you have a fuel tax license and issued compliance decals. Complete the pre-printed form sent to you indicating zero miles and zero gallons used on the IFTA-101, page 1, line 6, column B and C and list the tax due as zero on page 2, line 18. MCFT filers would indicate zero miles and zero gallons used on the MCFT-101 on line 1 and line 2 and list the tax due as zero on page 8.
Your fuel-tax account must first be current with MCS before you can close it.
After filing all returns and making any payments due, you must make your request to close your account in writing by using Form OSS-1, Closure Letter, and selecting IFTA or MCFT account.
You will return you annual fuel tax license cab cards and all compliance decals to MCS with the signed Form OSS-1, Closure Letter.
Failure to return decals and fuel tax license cab cards with the written request will require the account holder to file their respective quarterly tax returns to the end of the calendar license year, including the fourth quarter return due by Jan. 31of the following year.
If your IFTA-101 Schedule A is missing jurisdictions that you must report, you can get the appropriate tax rates at http://www.iftach.org/ Then you will select the “Tax Rates” link and choose the quarter from the drop down box for the period you are filing.
Once you have the rate, you can write in the information on your Schedule A. You will add the jurisdiction abbreviation, fuel type code, and tax rate in column G, and then complete the computation for the jurisdiction as usual.
The system requirements to use the online applications can be found by clicking here.
The security settings on your computer must be updated before you can use the MCS online applications. Please note the security settings have been put in place to better protect you. The Department apologizes for any inconvenience this may cause. You may access directions on how to change computer security settings.
The great thing about the MCS online service application is that you can process your renewal and transactions 24 hours a day, 7 days a week. This includes processing, paying and printing your cab cards without ever leaving your home or office. In addition, you can renew your plates and process most transaction types such as add vehicles, transfers, add states, replacement plates and more. For more information, click here.
The OSW online service application allows carriers to electronically request, pay for, and print oversize and/or overweight permits. You may also amend permits and register for special weight permits. The electronic permit system is the fastest way to request and obtain your permits. For more information, click here.
Interstate carriers may register and pay online for their annual UCR. Users enter the system by clicking on “Start UCR Registration”. Once in you will need to enter your USDOT number and then the system will guide you through the process. You may pay for your UCR with a credit card (Visa or MasterCard only) or a checking account. If you need assistance or have any questions, you call 317-615-7350. For more information, click here.