Trucking Compliance Calendar 2025: MCS-150 Biennial Update, Form 2290 Due Date & IFTA Quarterly Filing Deadlines

Missing a single compliance filing can cost your trucking company thousands in fines, put trucks out of service, or even result in USDOT deactivation. For motor carriers juggling MCS-150 updates, UCR registration, IFTA filings, IRP renewals, and Form 2290 taxes, keeping track of every deadline requires constant vigilance.

This comprehensive trucking compliance calendar covers every filing deadline you need to know for 2025, including exact due dates, fee schedules, penalties for non-compliance, and step-by-step filing instructions.

MCS-150 Biennial Update: Everything You Need to Know

The MCS-150 Biennial Update is a required filing that keeps your motor carrier information current with the FMCSA. Every motor carrier operating commercial vehicles in interstate commerce must file this update every two years.

When Is Your MCS-150 Due?

Your MCS-150 due date is calculated based on your USDOT number:

Step 1: Look at the next-to-last digit of your USDOT number

• Odd number (1, 3, 5, 7, 9) = file in odd years (2025, 2027, 2029)
• Even number (0, 2, 4, 6, 8) = file in even years (2024, 2026, 2028)

Step 2: Look at the last digit of your USDOT number

• 1 = January
• 2 = February
• 3 = March
• 4 = April
• 5 = May
• 6 = June
• 7 = July
• 8 = August
• 9 = September
• 0 = October

How to File Your MCS-150

Online (Recommended): File through the FMCSA Portal - free and instant confirmation.

By Mail: Download Form MCS-150, complete, and mail to FMCSA.

MCS-150 Penalties

Failure to file the MCS-150 update can result in:

• Fines up to $1,000 per day
• USDOT number deactivation
• Loss of operating authority

UCR Registration: Annual Deadline December 31

The Unified Carrier Registration (UCR) is an annual registration and fee program for interstate motor carriers, brokers, freight forwarders, and leasing companies. Unlike other filings, UCR has a single deadline for all carriers.

2025 UCR Due Date

December 31, 2024 for the 2025 registration year.

Enforcement begins January 1, 2025. There is no pro-rating available - you pay the full annual fee regardless of when you register.

2025 UCR Fee Schedule

Fees based on the number of qualifying vehicles in your fleet.

Who Must Register for UCR?

• For-hire motor carriers (property and passengers)
• Private motor carriers
• Brokers
• Freight forwarders
• Leasing companies

How to Register

Register online at ucr.gov - the process takes approximately 15-20 minutes.

IFTA: Annual License + Quarterly Tax Filings

The International Fuel Tax Agreement (IFTA) requires qualified motor vehicles to report and pay fuel taxes to each jurisdiction they travel through. IFTA has two compliance requirements: an annual license renewal and quarterly tax returns.

Who Must Register for IFTA?

Qualified motor vehicles are those that:

• Have two axles and a gross vehicle weight or registered weight exceeding 26,000 lbs, OR
• Have three or more axles regardless of weight, OR
• Are used in combination when the combined weight exceeds 26,000 lbs

AND operate in two or more IFTA member jurisdictions.

IFTA Annual License Renewal

Due Date: December 31st annually

Your IFTA license must be renewed through your base jurisdiction before the end of each calendar year.

2025 IFTA Quarterly Filing Deadlines

What You Report on IFTA Returns

Each quarterly return must include:

• Total miles traveled in each jurisdiction
• Total gallons of fuel purchased in each jurisdiction
• Calculated fuel tax owed or credit due per jurisdiction

IFTA Late Filing Penalties

Late IFTA filings result in:

• Penalty fees (varies by jurisdiction)
• Interest on taxes owed
• Potential license revocation for repeated non-filing

IRP Registration: NO Grace Period

The International Registration Plan (IRP) is the registration reciprocity agreement among US states, the District of Columbia, and Canadian provinces. IRP allows apportioned registration - paying registration fees to each jurisdiction based on the percentage of miles traveled.

The Critical IRP Rule

When Is IRP Due?

Unlike other compliance filings, IRP renewal dates vary by base jurisdiction. Each state assigns renewal months differently:

• Florida: Staggered throughout the year (January-October)
• Pennsylvania: All registrations expire May 31
• California: Varies by registration date
• Texas: Varies by fleet

Action Item: Contact your base jurisdiction or check your cab card for your specific expiration date.

Early Renewal Recommended

You can begin IRP renewal up to 90 days before expiration if your account is in good standing. Given the zero grace period, we recommend:

• 60 days before: Begin renewal process
• 30 days before: Ensure all paperwork submitted
• 7 days before: Verify new credentials received

IRP Requirements

To renew IRP, you'll need:

• Accurate mileage records for the reporting period
• Payment for apportioned fees
• Current vehicle information
• Proof of base jurisdiction

Form 2290 Heavy Vehicle Use Tax: Due August 31

Form 2290 is the federal excise tax return for heavy highway vehicles. The Heavy Vehicle Use Tax (HVUT) applies to trucks with a taxable gross weight of 55,000 pounds or more.

2290 Tax Year and Due Date

• Tax Year: July 1 through June 30
• Annual Due Date: August 31

For the 2025-2026 tax year (July 1, 2025 - June 30, 2026), Form 2290 is due August 31, 2025.

2290 Tax Amounts by Weight

Pro-Rated Tax for Newly Acquired Vehicles

Vehicles first used after July are taxed at a pro-rated amount based on the month of first use. The 2290 must be filed by the last day of the month following the month of first use.

Why Schedule 1 Matters

When you file Form 2290, the IRS returns a stamped Schedule 1. This document proves your HVUT is paid and is required to register or renew your vehicle registration with the state DMV.

2290 Penalties for Late Filing

Your Complete 2025 Compliance Calendar

5 Costly Compliance Mistakes to Avoid

1. Missing the UCR Deadline

Problem: Waiting until late December to register.

Consequence: Roadside enforcement begins January 1st. Officers can issue citations and fines immediately.

Solution: Register by October 1st to avoid last-minute issues.

2. Forgetting IFTA Quarterly Filings

Problem: Quarterly deadlines are easy to forget amid daily operations.

Consequence: Penalties and interest compound each month. Repeated non-filing can result in IFTA license revocation.

Solution: Set calendar reminders for the 15th of April, July, October, and January.

3. The IRP "Grace Period" Myth

Problem: Assuming there's a grace period like other registrations.

Consequence: Trucks are illegal to operate at 12:01 AM after expiration. Fines and impoundment possible.

Solution: Start renewal 60 days early. Verify new credentials arrive before expiration.

4. Calculating Wrong MCS-150 Due Date

Problem: Misunderstanding the DOT number calculation method.

Consequence: Missing the deadline results in fines up to $1,000/day and potential USDOT deactivation.

Solution: Use the next-to-last digit (odd/even year) and last digit (month) calculation.

5. No Schedule 1 for Vehicle Registration

Problem: Filing 2290 late and not having stamped Schedule 1 when needed.

Consequence: Cannot register or renew vehicle plates without proof of HVUT payment.

Solution: File Form 2290 on July 1st when the tax year opens.

Frequently Asked Questions

What happens if I miss a DOT filing deadline?

Penalties vary by filing type:

• MCS-150: Up to $1,000/day fine; USDOT deactivation
• UCR: Roadside fines; potential impoundment
• IFTA: Penalties + interest; license revocation risk
• IRP: Immediate enforcement; truck cannot operate
• 2290: 4.5%/month penalty + 0.5%/month late payment + interest

Can I file these compliance documents online?

Yes, all five filings can be completed online:

• MCS-150: FMCSA Portal
• UCR: ucr.gov
• IFTA: Through your base jurisdiction
• IRP: Through your base jurisdiction
• 2290: IRS.gov or approved e-file providers

How do I know when my MCS-150 is due?

Use your USDOT number:

1. Next-to-last digit determines odd or even years
2. Last digit determines the month (1=Jan through 0=Oct)

Do I need all 5 filings?

It depends on your operation:

• All interstate carriers: MCS-150 (required)
• Interstate for-hire carriers: UCR (required)
• Interstate vehicles 26,000+ lbs: IFTA (likely required)
• Interstate vehicles: IRP (required for apportioned registration)
• Vehicles 55,000+ lbs: Form 2290 (required)

How can I track all these different deadlines?

Options include:

• Manual calendar with reminders (free but error-prone)
• Spreadsheet with calculated due dates (requires maintenance)
• Compliance tracking software (automated reminders and calculations)

Never Miss a Compliance Deadline Again

Tracking five different compliance filings with different deadlines, calculation methods, and penalties is challenging. One missed filing can result in fines, out-of-service orders, or even loss of operating authority.

FleetCollect's Company Compliance Dashboard tracks all five filings in one place:

• Automated due date calculations based on your DOT number
• Reminder alerts at 90, 60, 30, and 7 days before each deadline
• Priority indicators showing which items need attention
• One-click filing links to each agency portal
• Complete audit trail of your compliance history