The federal trucking deadlines at a glance
| Filing | Who | Due | Rule |
|---|---|---|---|
| Biennial USDOT registration update (MCS-150 / MCSA-1) | Every carrier with a USDOT number | Every 24 months, by the last day of the month set by the USDOT number’s last digit (1 = January … 9 = September, 0 = October); odd years if the next-to-last digit is odd, even years if even | 49 CFR 390.201(d) |
| IFTA fuel tax return, 1st quarter | IFTA licensees | April 30 | IFTA Articles of Agreement |
| IFTA fuel tax return, 2nd quarter | IFTA licensees | July 31 | IFTA Articles of Agreement |
| IFTA fuel tax return, 3rd quarter | IFTA licensees | October 31 | IFTA Articles of Agreement |
| IFTA fuel tax return, 4th quarter | IFTA licensees | January 31 | IFTA Articles of Agreement |
| Form 2290 heavy vehicle use tax | Trucks with a taxable gross weight of 55,000 lbs or more | Last day of the month after the truck’s first use in the July–June period; August 31 for trucks on the road in July | IRS Form 2290 instructions |
| UCR registration | Interstate carriers, brokers and freight forwarders | Before January 1 of the registration year; registration opens in the fall | UCR Plan |
IFTA dates that fall on a weekend or legal holiday move to the next business day.
The biennial USDOT update
Every carrier with a USDOT number has to update its registration every 24 months, even if nothing has changed. The month comes from the last digit of the USDOT number: 1 is January, 2 is February and so on through 9 for September, with 0 for October, and the update is due by the last day of that month. The year comes from the next-to-last digit: odd means odd-numbered years, even means even-numbered years. A carrier that misses its update can have its USDOT number deactivated.
IFTA fuel tax returns
IFTA returns are quarterly, due the last day of the month after each quarter: April 30, July 31, October 31 and January 31, moving to the next business day when that date falls on a weekend or legal holiday. A return is due even for a quarter with no miles. IFTA and IRP explained.
Form 2290
The heavy vehicle use tax covers trucks with a taxable gross weight of 55,000 lbs or more used on public highways during the July-to-June tax period. The return is due by the last day of the month after the truck’s first use in the period, so August 31 for a truck on the road in July. The stamped Schedule 1 is what states want to see at registration. More on Form 2290.
UCR
Interstate carriers, brokers and freight forwarders register for Unified Carrier Registration once a year. Registration for the coming year opens in the fall and has to be paid before January 1 to keep operating legally. Who has to pay UCR.
And your insurance
Your liability filing has to stay in force for your authority to stay active, and the renewal is the best time to shop it. Use the reminder below to get an email before it renews, or send your details for a quote now. What a trucking company needs to carry.
Sources
- 49 CFR 390.201: USDOT registration and biennial updates
- IRS: Instructions for Form 2290
- IFTA, Inc.: Articles of Agreement
- UCR Plan: frequently asked questions
General information as of October 2026, not legal or tax advice. Federal deadlines only; states may add their own. Confirm dates with the agency.