Compliance

Nothing here is complicated on its own. The difficulty is that the obligations come from different agencies on different calendars, and missing one is expensive in a way that is entirely avoidable.

Last reviewed: September 9, 2026 Sources: FMCSA, IRS, IFTA

The recurring calendar

A small interstate carrier is generally dealing with the following. Amounts and exact dates are in our federal fee reference.

Recurring obligations for a typical small interstate for-hire carrier. Your situation may add or remove items.
ObligationCadenceAdministered by
Unified Carrier Registration (UCR)AnnualParticipating states, under FMCSA rules
Heavy Vehicle Use Tax, Form 2290Annual, tax period July–JuneIRS
IFTA fuel tax returnQuarterlyYour base jurisdiction
IRP apportioned platesAnnualYour base jurisdiction
MCS-150 biennial updateEvery two yearsFMCSA
Drug & Alcohol Clearinghouse queryAnnual per driver, plus pre-employmentFMCSA
Random drug and alcohol testingOngoing, via a consortiumFMCSA rates
Annual vehicle inspectionAnnual per vehicleQualified inspector

The records that get examined

Compliance is not only about paying things on time. In a new entrant safety audit or a compliance review, what gets checked is whether the paperwork exists and is complete:

  • Driver qualification files — application, MVR, road test or equivalent, medical certificate, previous employer checks.
  • Hours-of-service records — ELD data and supporting documents, retained for the required period.
  • Vehicle maintenance records — systematic inspection, repair and maintenance history, plus annual inspection reports.
  • Drug and alcohol testing program — enrolment, random selection records, Clearinghouse queries.
  • Accident register — maintained whether or not you have had one.

The point worth internalising: these are systems, not documents you produce when asked. A carrier that has been running eight months without driver qualification files cannot create them the week before an audit.

Articles in this section

What is coming

Planned next for this section: hours of service explained with worked examples, the split sleeper berth provision, ELD exemptions, and the Clearinghouse annual query step by step.