Guides

Short, sourced answers to the questions behind the numbers.

Form 2290 Due Dates and Proration by First-Use MonthWhen the Heavy Vehicle Use Tax return is due, how the tax is prorated for a vehicle first used after July, and the IRS used-vehicle example worked through. Which Vehicles Count Toward Your UCR BracketThe UCR Plan's three tests for a commercial motor vehicle, why trailers never count, why last year's fleet is what matters, and where each count lands. IFTA Surcharge States: Kentucky and Virginia ExplainedKentucky and Virginia add a diesel surcharge that is owed on the return but never paid at the pump. The 4Q2026 figures and what they do to your net tax. UCR Fees for 2027: What Changed and WhyFMCSA raised every UCR bracket about 20 percent for the 2027 registration year. The new table, the old one, who set it and when it took effect. What Operating Authority Really CostsThe federal fees for trucking authority are fixed by 49 CFR 360.3T and small. Here they are separated from insurance, state items and service charges.