Motor carriers deal with recurring filings from several agencies. None is hard on its own; the trouble is remembering all of them.
IFTA quarterly returns
Carriers with IFTA licenses file a fuel tax return every quarter, due on the last day of the month after the quarter ends: April 30, July 31, October 31 and January 31.
Heavy vehicle use tax (Form 2290)
For heavy vehicles in use in July, Form 2290 is generally due by August 31 for the period that runs from July through June. Vehicles first used in other months have their own due dates. The stamped Schedule 1 is often needed for registration.
Unified Carrier Registration (UCR)
UCR is an annual registration for interstate carriers and some others. Registration for the next year usually opens in the fall, and it should be paid before the year begins.
MCS-150 biennial update
Every carrier with a USDOT number updates its MCS-150 every two years, even if nothing has changed. The month is set by the last digit of the USDOT number (1 is January, through 9 for September and 0 for October), and the year by the next-to-last digit: odd digits file in odd years, even digits in even years.
Also on the calendar
IRP registration renewals, insurance renewals, annual vehicle inspections, driver medical certificates and annual Clearinghouse queries.
Our carrier compliance calendar builds the list from your USDOT number and lets you add it to your calendar.
General information. Confirm current dates and requirements with FMCSA, the IRS, your base state and the UCR program.
This article is general information, not legal, tax or regulatory advice. Rules change; confirm current requirements with the responsible agency or a licensed professional.
