US trucking compliance calendar

The federal year at a glance

The table shows the fixed dates. IRP renewal and the MCS-150 depend on your own registration, which is why the calculator above asks for them.

IFTA fuel tax returns: four a year

The International Fuel Tax Agreement lets a carrier report fuel tax for every member state and province through one base jurisdiction. Under Article R960 of the IFTA Articles of Agreement, the return and full payment are due on the last day of the month following the close of the quarter: January 31, April 30, July 31 and October 31. When that day falls on a Saturday, Sunday or legal holiday, the next business day is the due date, and the calculator moves weekend dates for you. A return is required even for a quarter in which you ran no miles or bought no fuel (R930).

Your IFTA license runs for the calendar year and expires December 31; new decals are issued every year (R610). Renewal is issued only if every return is filed and every tax paid (R345). You may keep displaying the prior year's license and decals through January and February while the new ones arrive (R655). A late or missing return brings penalties and interest from your base jurisdiction and can lead to the license being revoked.

IFTA applies to qualified motor vehicles that travel in two or more member jurisdictions: a power unit with two axles and a gross or registered weight over 26,000 lb, a power unit with three or more axles at any weight, or a combination over 26,000 lb (R245). Not sure your trucks qualify? The registration checker walks through it.

UCR: before January 1, every year

The Unified Carrier Registration Plan requires interstate motor carriers, private and for-hire, and brokers, freight forwarders and leasing companies, to register and pay a fee every year with their base state. The UCR Plan states that registration and payment must be completed before January 1 of the registration year; after that the fee is still owed and a non-registrant may face state enforcement action. The portal for the next year opens on October 1. The fee depends on how many commercial motor vehicles you own or operate; the current brackets are on the UCR Plan's own site, and this page does not repeat them.

Form 2290: the heavy vehicle use tax

Trucks with a taxable gross weight of 55,000 lb or more that use public highways owe the federal heavy vehicle use tax, reported on IRS Form 2290. The tax period runs from July 1 to June 30. According to the IRS instructions, the return is due by the last day of the month following the month the truck is first used in the period. For a truck in use in July, that is August 31. A truck first used in October is due by November 30. When the due date falls on a Saturday, Sunday or legal holiday, file by the next business day.

You still file when a truck is expected to run 5,000 miles or less in the period (7,500 for agricultural vehicles); it claims a suspension rather than paying. The IRS stamps and returns Schedule 1, and states ask for it as proof of payment when you register a heavy truck, so the August date matters before your plate renewal as well. Rates are set by the IRS by weight category; see the IRS page linked below.

IRP apportioned registration

The International Registration Plan lets a fleet register its power units once with a base jurisdiction and pay registration fees apportioned to the distance it runs in each member jurisdiction. The registration year and renewal window are set by your base jurisdiction, so the date is the month on your cab card. Renewal needs your distance by jurisdiction for the reporting period and, for trucks of 55,000 lb or more, proof that Form 2290 was filed. Pick your expiry month above to add it.

The MCS-150 biennial update

Every company with a USDOT number updates its registration every 24 months, even if nothing changed (49 CFR 390.19T). The last digit of the USDOT number sets the month and the next-to-last digit sets odd or even years. A missed update can lead to civil penalties and deactivation of the USDOT number. The MCS-150 due date calculator explains the schedule in detail.

Rolling driver items

Some obligations run from each driver's own dates rather than the calendar, so they are listed under your results rather than in the table:

• Annual driving record inquiry and review. At least once every 12 months, obtain each driver's motor vehicle record from every state that licensed them and review it (49 CFR 391.25), and keep the review in the driver qualification file.
• Annual Clearinghouse query. Employers must query the Drug and Alcohol Clearinghouse at least once a year for every driver subject to testing. A limited query with the driver's consent satisfies the annual requirement (49 CFR 382.701(b)).
• Medical certificates and licenses. Each driver's medical examiner's certificate and CDL expire on their own dates, and a driver with an expired certificate cannot drive.

What this calendar leaves out

States add their own filings: weight-distance and highway use taxes in states such as Kentucky, New Mexico, New York, Oregon and Connecticut, intrastate authority, and fuel or registration rules of their own. Insurance renewals, permits and your own lease agreements have dates too. Use the downloaded calendar as the federal base layer and add your state items to it.