The IRS Form 2290 for Heavy Vehicle Use Taxes (HVUT) must be filed every year by August 31st.

The current tax period for heavy highway vehicles begin on July 1, 2021, and ends on June 30, 2022

Yes. The penalty for failing to file IRS Form 2290 by August 31st is equal to 4.5 percent of total tax due, assessed on a monthly basis for up to five months. Late filers not making an HVUT payment also face an additional monthly penalty equal to 0.5 percent of the total tax due.

IFTA stands for The International Fuel Tax Agreement. IFTA is an agreement between the lower 48 states and 10 Canadian provinces to help simplify fuel tax collection and reporting for interstate commercial carriers.

If you have a straight truck pulling a trailer and the combined weights when loaded are 26,001-lbs or more and you cross state lines, you will need to register for IFTA fuel tax.

When it comes to IRP (International Registration Plan), your IRP mileage must equal your IFTA mileage. 

Total Miles include IFTA Miles, Non-IFTA miles, and exemption miles. Total IFTA miles do not include Non-IFTA miles. Total Taxable miles do not include applicable exemption miles. The miles left after removing the Non-IFTA miles and non-taxable miles are the miles you need for calculating your IFTA report. IFTA distance equals to IRP distance.

UCR stands for Unified Carrier Registration program. It is a federally-mandated system for registering operators of commercial vehicles who are involved in interstate and international travel. This annual UCR filing must be renewed by December 31 each year.

Enforcement begins January 1, 2021. The federally mandated Unified Carrier Registration (UCR) Plan requires individuals and companies that operate private or for-hire commercial motor vehicles in Interstate or International Commerce to register their business with the Georgia Department of Public Safety (DPS).

The Federal Motor Carrier Act of 1980 established the need for trucking companies and carriers transporting hazardous materials to show they are fiscally responsible. Additionally, these companies and carriers need to have the insurance or bonds necessary to cover the public in the case of an accident, or another event that causes loss of life or product. The MCS-90 is an endorsement serving as proof of this coverage that companies must have in order to stay compliant.

Sometimes, people mistake the MCS-90 endorsement form as insurance itself. The MCS-90 is not an actual insurance policy. It merely confirms [is proof that] you have the insurance you need in the case of an accident in which you’re at fault.

The MCS-90 form shows the FMCSA you have at least one of the following:

• A surety bond
• Insurance through the general market
• Self-insurance

What is a Medical Certificate?

Medical certificates are issued by a certified medical examiner that will evaluate a driver to detect; physical, mental, or organic conditions that will affect the ability of the driver to operate safely. 

Who Needs a Medical Certificate?

Drivers that are either for hire or hauling private property in a CMV are required to obtain a medical certificate if they operate a CMV over 10,001 lbs GVWR or haul 7+ Passengers. 

Why are Medical Certificates Required?

A large part of a commercial motor vehicle operator’s responsibility lies in their own health and well-being.

Blind spots, maneuverability, and stopping times/ distances are much greater challenges that require a CMV driver to be in good health and physical condition to remain operating safely, alert to sudden changes and make good decisions.

The FMCSA describes the periodic qualification of the medical examination to be a “medical fitness for duty” evaluation. Therefore, it is required to be renewed every 2 years or less for persons with certain restrictions. 

How to Obtain a Medical Certificate?

You can call ahead to your local physician, urgent care, or pharmacy; one of these places may be able to provide the medical examination to satisfy the FMCSA’s regulations.

A certified medical examiner should provide you with a copy of your certificate and provide one to your employer.

You may also visit this guide from the FMCSA:

https://www.fmcsa.dot.gov/national-registry-certified-medical-examiners-search

If you need help understanding this regulation as part of the driver qualification regulations, please call Kim’s Trucking and Business Solutions at 706-288-5755.