The Business Checklist

The driver is qualified. The truck is inspected. The trip is logged. None of it matters if your business filings lapse. Business compliance is the administrative layer — filings, fees, and renewals that keep your authority active and your SAFER status showing “Authorized.”

Most of this bucket was completed when you got your operating authority. Three items remain.

Three setup items remain after your authority is granted

You already completed USDOT registration, MC authority, BOC-3 filing, and insurance. These three are what is left:

1. IFTA license. Apply through your base state’s fuel tax division. $0-$50. You will receive a license and two decals per truck. What you get: IFTA license document and decals — photograph the license.

2. UCR registration. Go to plan.ucr.gov. $76 for 0-2 vehicles. Five minutes. Do not use a third-party service that charges $100-$200 for this — the portal is straightforward. What you get: receipt with confirmation number and USDOT match.

3. HVUT Form 2290. File at irs.gov/form2290. $100-$550 based on vehicle weight. Due August 31 or the month after first use. Many states require the stamped Schedule 1 before processing IRP — file this before applying for plates. What you get: IRS-watermarked Schedule 1 PDF showing VINs, weight category, and payment.

Total remaining setup cost: $176-$680. Total time: about 1 hour.

IFTA has four deadlines per year and zero tolerance for missing them

The International Fuel Tax Agreement is a quarterly filing that redistributes your fuel taxes to every state you drove through. It is the only quarterly compliance obligation.

The deadlines

You must file even with zero miles. A zero-mile return is required. No return filed is a violation.

The penalties

• Late fee: $50 or 10% of net tax owed, whichever is greater
• Interest: 1.5% per month
• Two consecutive missed filings: IFTA license suspended. You cannot legally operate interstate until reinstated.

How it works

Each quarter you report total miles driven per state and total gallons purchased per state. Your ELD provides the mileage. Your fuel receipts provide the gallons. The base state calculates what you owe each jurisdiction and what each owes you. You pay or receive the net amount.

Reconcile monthly. Match ELD mileage reports to fuel receipts by state. Catching a discrepancy in month two is a 10-minute fix. Finding it during a state audit is a multi-day headache.

Four items are already public record — anyone with your USDOT can check

Your authority status, insurance filing, BOC-3, and MCS-150 update date are all publicly visible. Brokers check before offering loads. Auditors check before scheduling visits. This is what they see:

If any of these show lapsed, expired, or missing — brokers will not book you and inspectors at weigh stations will flag you.

The MCS-150 is the quiet killer. Free. Fifteen minutes. Due every two years. Miss it and your status changes to “not authorized.” That is not a fine — it is a shutdown.

Your filing schedule is based on your USDOT number: the next-to-last digit determines the filing year (odd digits file in odd years, even digits in even years), and the last digit determines the filing month (1=January, 2=February, through 0=October). File at safer.fmcsa.dot.gov/MCS150.

The business calendar — every deadline in one place

Monthly

• Reconcile IFTA mileage and fuel records per state per vehicle

Quarterly

Annually

Every 2 Years

As Needed

Set calendar reminders for every item. The FMCSA does not send courtesy notices. They send fines.

Annual business compliance cost excluding insurance: $200-$800 in fees, plus whatever net IFTA fuel tax you owe. Insurance ($12,000-$25,000/year) dominates this bucket. Strip it out, and business compliance is a calendar you check once a month.