What compliance does a trucking company have to keep up with?
Federal registration, taxes and fees, drug and alcohol testing, and the new entrant audit, each tied to the agency that sets it.
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Short answer
A carrier running for hire across state lines usually keeps up with: its USDOT number and operating authority, a biennial update with FMCSA, insurance and process agent filings, Unified Carrier Registration (UCR), fuel tax (IFTA) and apportioned plates (IRP) if its trucks qualify, the heavy vehicle use tax (Form 2290) for trucks of 55,000 pounds or more, drug and alcohol program requirements, and the new entrant safety audit. Each has its own agency, form, and date, so check the source for your state and vehicles.
What do I need to register before I haul?
USDOT number. FMCSA says companies that operate commercial vehicles transporting passengers or hauling cargo in interstate commerce must be registered and have a USDOT number. A vehicle with a gross vehicle weight rating or gross combination weight rating of 10,001 pounds or more used in interstate commerce is the usual trigger. Some states also require a USDOT number for in-state hauling, so check your state agency.
Operating authority (MC number). If you haul regulated freight for others, for a fee, across state lines, you need operating authority too. FMCSA's filing fee is $300 for each type of authority, as of its page updated April 20, 2026. Our guide covers the steps: how to get your own trucking authority.
Insurance on file. FMCSA will not grant operating authority until your minimum financial responsibility is on file, and federal rules say you cannot operate until it is in effect (49 CFR 387.7). See how trucking insurance gets filed with FMCSA.
Process agent (BOC-3). FMCSA says for-hire carriers designate a process agent, and that every motor carrier must designate one for each state it operates in once all of its unified registration provisions take effect.
FMCSA moved registration to a new system, Motus, in May 2026. Check its registration pages for the current steps before you file.
What do I keep updating with FMCSA?
Biennial update. FMCSA's forms guide lists the MCS-150 series as the way to complete the two-year biennial update, and says filing it carries no processing fee. In June 2026, as FMCSA moved to Motus, it temporarily suspended enforcement of biennial updates and the inactivation of USDOT numbers for registrants whose update was due on or after June 1, 2026. That is a temporary pause, so do not plan around it. Check FMCSA's biennial update page for current status.
Insurance and agent filings. FMCSA says entities must keep proof of insurance and designation of agents on file to avoid revocation proceedings, and that monitoring those filings is the entity's responsibility. Federal rules call for continuous coverage until terminated, with 35 days of written notice to cancel (49 CFR 387.7(b)(1)).
Changes to your company. Name, address, or operations that change should be reflected in your FMCSA record. FMCSA lists a $14 fee for a notice of name change and $80 to reinstate authority (April 2026 page).
What fees and taxes come with running a truck?
| Item | What it is | Who it fits | Source and date |
|---|---|---|---|
| UCR | Annual registration fee set by fleet-size bracket | Carriers in the UCR program; use the "Do I need to register?" wizard | plan.ucr.gov, checked Oct 12, 2026 |
| IFTA | Fuel tax license and quarterly returns through your base jurisdiction | Carriers with qualified motor vehicles | iftach.org |
| IRP | Apportioned registration (plates) | Interstate trucks over 26,000 pounds, among others | irponline.org and state agencies |
| Form 2290 | Federal heavy highway vehicle use tax | Vehicles with taxable gross weight of 55,000 pounds or more | irs.gov, checked Oct 12, 2026 |
UCR. The UCR Plan says its 2026 registration is open, and the 2027 registration portal opens October 1, 2026. Fees are per entity and set by the number of commercial motor vehicles. The 2027 fees published on the UCR site are $46.00 for 0 to 2 vehicles, $138.00 for 3 to 5, and $276.00 for 6 to 20, with higher brackets above that. The UCR site offers a "Do I Need to Register?" wizard, and an auto-renew program that uses the number of power units on your current MCS-150. Keep your MCS-150 accurate.
IFTA. The International Fuel Tax Agreement lets member jurisdictions cooperate on motor fuel use taxes. A qualified motor vehicle, per IFTA, is one used for transporting persons or property that has two axles and a gross or registered gross weight over 26,000 pounds, or three or more axles regardless of weight, or is used in a combination over 26,000 pounds. Your base jurisdiction (where your qualified vehicles are registered and your records are kept) issues your license and two decals for each qualified vehicle, and processes quarterly returns. Ask your base jurisdiction for due dates and rates.
IRP. The International Registration Plan registers fleets that travel in two or more member jurisdictions. IRP's site says vehicles of more than 26,000 pounds that travel in two or more jurisdictions are likely registered under it, and state agencies add vehicles with three or more axles. Smaller vehicles may be required to register as apportioned or get a trip permit in some cases, so check with your base state.
Form 2290. The IRS says anyone who has registered, or is required to register, a heavy highway vehicle with a taxable gross weight of 55,000 pounds or more in their name at first use on public highways during the period must file. The current tax period runs July 1, 2026, to June 30, 2027. For a vehicle first used in July, the filing is due by August 31. For later months, it is due by the last day of the month after the month of first use. E-filing is required if you report 25 or more vehicles. You need an EIN, and the IRS describes a watermarked or stamped Schedule 1 as your proof of payment. The tax amount depends on weight, so use the table on the form.
If your truck is under 55,000 pounds, Form 2290 does not reach it. If your truck is heavier, it can be a fixed annual cost to put in your cost-per-mile calculation.
What do drug and alcohol program rules require?
Commercial driver's license (CDL) holders are covered by FMCSA's drug and alcohol testing program, and the Drug & Alcohol Clearinghouse is the database of violations. Under 49 CFR 382.701:
- An employer may not use a driver for a safety-sensitive function without first running a pre-employment query of the Clearinghouse.
- The employer must run a query at least once a year for each employee covered by testing. A limited query, which tells only whether information exists, can serve that purpose with the driver's consent. If it finds information, the employer must run a full query within 24 hours.
The regulation's definition of "employer" includes an individual who is self-employed (49 CFR 382.107). That means an owner-operator who drives under their own authority should expect these rules to reach them. FMCSA's Clearinghouse site describes registration by user role, and says identity verification is required for certain accounts starting April 27, 2026. Check which role fits you.
This guide does not cover how to set up a testing program. Your state and a consortium or third-party administrator can explain the testing side.
What is the new entrant safety audit?
A new carrier enters FMCSA's New Entrant Safety Assurance Program. Under 49 CFR 385.307, after meeting the pre-operational requirements the new entrant is subject to safety monitoring for 18 months. FMCSA's program page says the safety audit happens within 12 months after the carrier begins operations.
The audit is a review of your safety management systems and a sample of required records. The areas under 49 CFR 385.311 include:
- Driver qualification
- Driver duty status
- Vehicle maintenance
- Accident register
- Controlled substances and alcohol use and testing
FMCSA gives written notice of the result no later than 45 days after the audit (385.319). If the controls are found inadequate, you get notice that your new entrant registration will be revoked and your operations placed out of service unless you remedy the problems, generally within 60 days (385.319(c)).
Separately, 385.308 lists actions that can bring an expedited audit or compliance review, such as using a driver without a valid CDL, operating a vehicle placed out of service, operating without the required financial responsibility, using a driver who tested positive or refused a test, or having an out-of-service rate of 50 percent or more across at least three inspections in 90 days. Online guides sometimes list many "automatic failures." Go by the regulation text.
What does a first-year calendar look like?
- Before your first load: USDOT number, operating authority, insurance filed, process agent filed. See what insurance a new trucking company needs.
- At registration: UCR for the registration year, IFTA license and IRP plates if your trucks qualify, and your state's requirements.
- When the truck is first used: Form 2290, if the truck is 55,000 pounds or more, by the last day of the month after first use.
- Before you drive or hire a CDL driver: Clearinghouse pre-employment query and a drug and alcohol program.
- During your first 12 months: keep driver, hours, maintenance, and accident records ready for the safety audit.
- Every quarter and every two years: IFTA returns, and the FMCSA biennial update.
For where each of these fits for a new authority, see our new-authority page.
Frequently asked questions
Do I need all of these?
No. What you need depends on your vehicles, your cargo, where you run, and whether you are for hire. UCR, IFTA, IRP, and Form 2290 each have their own thresholds, and the agency's wizard or the form instructions are the place to check.
What is the difference between UCR and IRP?
UCR is a registration fee program for interstate carriers based on fleet size. IRP is the program for apportioned plates for trucks that travel across jurisdictions. They are separate filings with separate agencies.
Does a truck under 26,000 pounds need IFTA?
IFTA covers qualified motor vehicles, which are defined by weight and axles, so a two-axle truck at or under 26,000 pounds that is not in a heavier combination is generally outside the definition. A vehicle with three or more axles is covered regardless of weight. Confirm with your base jurisdiction.
When is the biennial update due?
FMCSA's rules call for it every two years, and FMCSA has temporarily suspended enforcement for updates due on or after June 1, 2026 while it works through Motus. Check your record and FMCSA's page for the current date and status.
Where can I get help with filings?
From the agency that sets each requirement: FMCSA, the UCR Plan, your IFTA and IRP base jurisdiction, and the IRS. Some people pay filing services. Read what any service files before it files it.
Bottom line
Compliance is a handful of separate filings, each with its own agency and date. Start with registration and insurance, then put UCR, fuel tax, plates, the heavy vehicle use tax, and the drug and alcohol program on a calendar. Go to the agency's own page for your numbers, because thresholds, fees, and systems change.
Related guides
Sources
- Do I Need a USDOT Number?, Federal Motor Carrier Safety Administration, 2025
- Get Operating Authority (Docket Number), Federal Motor Carrier Safety Administration, 2026
- Registration Forms, MCS-150 biennial update, Federal Motor Carrier Safety Administration, 2026
- Temporary Suspension of the Biennial Update Requirement, Federal Motor Carrier Safety Administration, 2026
- Insurance Filing Requirements, Federal Motor Carrier Safety Administration, 2026
- Designation of Agents for Service of Process, Federal Motor Carrier Safety Administration, 2026
- 49 CFR 387.7, Financial responsibility required, Electronic Code of Federal Regulations, 2026
- Unified Carrier Registration Plan, UCR Plan, 2026
- International Fuel Tax Agreement, carrier information, IFTA, Inc., 2026
- International Registration Plan, Inc., International Registration Plan, Inc., 2026
- International Registration Plan, Florida Department of Highway Safety and Motor Vehicles, 2026
- Trucking tax center, Internal Revenue Service, 2026
- Heavy highway vehicle owners: Know the Form 2290 filing deadlines (Tax Tip 2026-62), Internal Revenue Service, 2026
- 49 CFR 382.701, Pre-employment query and annual query of the Clearinghouse, Legal Information Institute, Cornell Law School (CFR copy), 2026
- 49 CFR 382.107, Definitions, Legal Information Institute, Cornell Law School (CFR copy), 2026
- Drug & Alcohol Clearinghouse, Federal Motor Carrier Safety Administration, 2026
- 49 CFR Part 385, Subpart D, New Entrant Safety Assurance Program, Electronic Code of Federal Regulations, 2026
- New Entrant Safety Assurance Program, Federal Motor Carrier Safety Administration, 2026
Last reviewed:

Blake TawneyContributor
Blake Tawney is a contributor with a background in commercial equipment financing and commercial insurance for transportation businesses, and a licensed property and casualty agent with an excess and surplus lines license.
