Deadlines, filings and definitions.
IFTA quarters, the credentials that renew on their own cycles and what the acronyms actually mean.
IFTA quarterly deadlines
One return per quarter, due to your base jurisdiction on the last day of the following month. A return is required even for a quarter with no activity.
| Quarter | Period | Return due |
|---|---|---|
| Q1 | January 1 – March 31 | April 30 |
| Q2 | April 1 – June 30 | July 31 |
| Q3 | July 1 – September 30 | October 31 |
| Q4 | October 1 – December 31 | January 31 |
When a due date falls on a weekend or holiday, it moves to the next business day.
Late or missing returns carry penalties and interest, and repeated non-filing can lead to license revocation across all member jurisdictions. Distance and fuel records supporting each return must be kept for four years.
Other recurring filings
The credentials that renew on their own cycles, through their own portals.
- UCR
- Annual. Fee tiered by fleet size.
- MCS-150 biennial update
- Every two years and whenever your fleet, address or operation changes.
- Form 2290 (heavy vehicle use tax)
- Annual, for vehicles 55,000 lbs and up.
- IRP
- Annual renewal; the month depends on your base jurisdiction.
- SCAC code
- Annual renewal.
- Hazardous Materials Safety Permit
- Valid two years, renewed via MCS-150B.
- Insurance filings
- Must stay continuously on file with FMCSA; a lapse can suspend authority.
Glossary
The acronyms, in plain English.
- ABC permit
- Alcoholic Beverage Control transportation permit. A state-issued credential for hauling beer, wine or spirits. Requirements and bonding vary by state.
- Base jurisdiction
- The state or province where a carrier is registered for IFTA and IRP. It collects your return and distributes tax to the other jurisdictions.
- BOC-3
- Designation of process agents. A filing naming someone in each state who can accept legal papers on the carrier's behalf. Required before operating authority activates.
- Form 2290 / HVUT
- Heavy Vehicle Use Tax. An annual federal tax on vehicles with a gross weight of 55,000 lbs or more, filed with the IRS.
- HMSP
- Hazardous Materials Safety Permit. An FMCSA permit required for carriers hauling specific high-risk hazmat categories in quantity. Applied for via Form MCS-150B.
- IFTA
- International Fuel Tax Agreement. Lets a carrier file one quarterly fuel tax return with its base jurisdiction covering all 58 member states and provinces. Applies to vehicles over 26,000 lbs, or with three or more axles, operating in two or more member jurisdictions.
- IRP
- International Registration Plan. Apportioned registration: one set of plates, with fees divided among jurisdictions according to miles traveled in each.
- MC number / operating authority
- FMCSA authorization to operate as a for-hire carrier, broker or freight forwarder. Separate from the USDOT number; a carrier hauling only its own goods doesn't need it.
- MCS-150
- Motor Carrier Identification Report. The form behind a USDOT number. Must be updated every two years and on any change to fleet, address or operation.
- SCAC
- Standard Carrier Alpha Code. A two-to-four letter code identifying a carrier on bills of lading and in intermodal and shipper systems. Assigned by NMFTA, renewed annually.
- Trip permit
- A temporary permit allowing a vehicle to operate in a jurisdiction where it isn't registered.
- UCR
- Unified Carrier Registration. Annual federal registration for interstate carriers, brokers and freight forwarders.
- USDOT number
- The identifier FMCSA assigns to companies operating commercial vehicles in interstate commerce. Used for safety monitoring and audits.
- Weight-distance tax
- A state tax on miles driven by heavy trucks, charged in addition to IFTA. Kentucky (KYU), New Mexico, New York (HUT) and Oregon each run one, each with its own registration.