The compliance dates a small carrier cannot miss
MCS-150, Form 2290, UCR, IFTA, IRP and BOC-3: when each one is due, the rule that sets the date, a lookup for your MCS-150 month and a checklist to print.
Four filings come due on a fixed schedule: the MCS-150 update every two years in a month set by your USDOT number, Form 2290 each tax year from July 1, UCR each registration year, and IFTA returns every quarter. IRP plates renew on your base jurisdiction's schedule and the BOC-3 has no renewal date, so put all six on one list with a reminder well ahead of each date.
The dates at a glance
| Filing | When | Set by |
|---|---|---|
| MCS-150 update | Every 24 months, by the last day of the month set by the last digit of your USDOT number, in odd or even years by the next-to-last digit | 49 CFR 390.19(b) |
| Form 2290 | By the last day of the month after the month the truck is first used on public highways in the tax period (July 1 to June 30) | IRS Form 2290 instructions |
| UCR | Once for each registration year, on the dates the UCR Plan posts | 49 U.S.C. 14504a and the UCR Plan |
| IFTA return | Every quarter, by April 30, July 31, October 31 and January 31, or the next business day | IFTA Articles of Agreement, R960 |
| IFTA license and decals | The license runs to December 31; decals are issued each year | IFTA Articles of Agreement, R610 |
| IRP plates | On your base jurisdiction's renewal schedule | Your base jurisdiction |
| BOC-3 | No renewal date; a change is a new filing | 49 CFR part 366 |
MCS-150: find your month from your USDOT number
The MCS-150 is the report that keeps your USDOT record current. Under 49 CFR 390.19(b), a carrier files it before it begins operations and then every 24 months, by the last day of a month set by its USDOT number.
- Last digit 1 to 9: January to September, in order. Last digit 0: October.
- Next-to-last digit odd: you file in odd-numbered years. Even, 0 included: even-numbered years.
- Example: a USDOT number ending in 47 files by July 31 in even-numbered years: 2026, 2028, 2030.
The same rule says a carrier that misses its biennial update is subject to federal penalties and to deactivation of its USDOT number. The record matters beyond FMCSA too: the vehicle count behind your UCR fee can come from your most recently filed MCS-150 (49 U.S.C. 14504a).
Form 2290 heavy vehicle use tax
Form 2290 is the IRS return for the heavy highway vehicle use tax, on vehicles with a taxable gross weight of 55,000 pounds or more. The tax period runs from July 1 to June 30, and the return is due by the last day of the month after the month the truck is first used on public highways in that period.
- A truck first used in July 2026 is due by August 31, 2026, for the period July 1, 2026 to June 30, 2027.
- A truck first used later in the period has its own date: first used in August 2026, due by September 30, 2026. The IRS instructions carry the full chart.
- Keep the stamped Schedule 1. States generally ask for it as proof of payment before they register the truck.
UCR annual registration
Unified Carrier Registration is a registration with a fee for each registration year, paid by motor carriers, brokers and others in interstate business under 49 U.S.C. 14504a. The fee depends on how many commercial motor vehicles you own or operate, in the brackets set in 49 CFR part 367.
The UCR Plan posts the dates for each registration year. Look them up when the coming year's registration opens, put the due date on your list, and keep the receipt with your other proof.
IFTA quarterly returns
Under IFTA, a carrier reports fuel use tax for every member jurisdiction on one return to its base jurisdiction, which shares the tax out. It covers qualified motor vehicles: two axles and over 26,000 pounds gross or registered weight, three or more axles at any weight, or a combination over 26,000 pounds.
- First quarter, January to March: due April 30
- Second quarter, April to June: due July 31
- Third quarter, July to September: due October 31
- Fourth quarter, October to December: due January 31
When the last day falls on a Saturday, Sunday or legal holiday, the next business day is the due date. The license runs for the calendar year to December 31 and decals are issued each year, so ask your base jurisdiction how and when to renew.
IRP plates and BOC-3
Under the International Registration Plan, you register your fleet in your base jurisdiction and each truck gets one apportioned plate and one cab card, with the fees shared among the jurisdictions by the distance driven in each. Your base jurisdiction sets the renewal date, so ask it for yours and put it on the list.
The BOC-3 names a process agent in each state where you operate: someone who can accept court papers for you (49 CFR part 366). Only one current form can be on file, you keep a copy at your principal place of business, and it has no renewal date. It stays until a new designation replaces it, so look at it again when your company's details change.
A simple reminder system
- 01One list. Every filing on this page, plus your insurance policies and permits, each with its date and where it is filed.
- 02Two reminders per date. One far enough ahead to gather the paperwork, one a week before, in the calendar on your phone.
- 03Proof in one folder. Stamped Schedule 1, UCR receipt, IFTA returns, cab cards and the BOC-3 copy, ready when a broker or an inspector asks.
- 04Check once a year. Forms and fees change, so confirm each date with the agency that runs the filing.
- MCS-150: my month ________, odd or even years ________, next due ________
- Form 2290: first-use month ________, due ________, stamped Schedule 1 saved
- UCR: registration year ________, due date from the UCR Plan ________, paid on ________
- IFTA returns: April 30, July 31, October 31 and January 31 in my calendar
- IFTA license and decals for next year: renewal asked of my base jurisdiction
- IRP plates: renewal date from my base jurisdiction ________
- BOC-3: copy kept at my office and still current
- Insurance policies and certificates: renewal dates ________
Words to know
The filings on this page, each explained in a sentence or three in our trucking and dispatch glossary, and the step of our learning path that covers the rules.
- USDOT numberThe number that identifies a carrier's safety record and filings.
- MCS-150The report that keeps the USDOT record current.
- Form 2290The IRS return for the heavy vehicle use tax.
- UCRThe registration paid for each registration year.
- IFTAFuel tax reported to one base jurisdiction.
- IRPRegistration for a truck that runs in more than one state.
- BOC-3The filing that names process agents.
- Learn dispatching, step 3: the rulesWhere the compliance rules fit in learning the work.
Where we can help
Keeping track of renewal dates is part of the help we give the carriers we work with: insurance, permits, registrations and driver files on one list, a reminder ahead of each date, and guidance on what each renewal needs. We do not file anything for you, and none of this is tax or legal advice. Staying compliant remains your responsibility.
