Deadlines & penalties
The complete 2027 trucking compliance calendar: every filing deadline, weekend-shifted and in one place
By TruePermitReviewed by the TruePermit compliance teamUpdated
2027 is a year that punishes deadline habits built on "the last day of the month." Three of the four quarterly-return dates land on a weekend, Memorial Day falls on May 31 and swallows a month-end entirely, and the programs that shift to the next business day are not the same programs that stay silent about it. Here is the whole year — every recurring federal and state filing, what moves, what doesn't, and what hasn't been announced yet.
How to read this calendar
Almost every date below comes from a rule, not an announcement — "the last day of the month following the quarter," "the last day of the month after first use." Agencies rarely publish next year's dates in advance, so the specific 2027 dates here are computed from each program's own published rule, weekend shifts included. One caveat runs through the whole year: IFTA, New York, Oregon, and the IRS publish next-business-day rules; Kentucky's KYU, New Mexico's WDT, and Connecticut's HUF publish none. Where a shifted date appears below for those three, treat it as how other filers will read it — the safe practice is to file by the unshifted date, which in practice means the preceding Friday.
The quarterly spine: five returns, four dates
If you run the weight-distance states, your quarter closes with up to five returns on the same base date: IFTA, Kentucky KYU, New Mexico WDT, New York HUT, and Connecticut HUF all follow the last-day-of-the-next-month rule. In 2027 that base date survives the calendar exactly once:
| Quarter | Base date (KYU / NM / CT: file by this) | IFTA & NY HUT due |
|---|---|---|
| Q4 2026 (Oct–Dec) | Sunday, January 31 | Monday, February 1 |
| Q1 2027 (Jan–Mar) | Friday, April 30 | April 30 — no shift |
| Q2 2027 (Apr–Jun) | Saturday, July 31 | Monday, August 2 |
| Q3 2027 (Jul–Sep) | Sunday, October 31 | Monday, November 1 |
Two structural notes. Connecticut's HUF has filed quarterly — not monthly — since October 2023, a change plenty of older guides still miss, and it remains on the books despite recurring repeal talk. And your New York frequency may not be quarterly at all: prior-year liability over $12,000 makes you monthly, under $1,200 annual. Oregon is the odd one out by design — monthly by default, due the last day of the following month, with an elective quarterly schedule due the last day of the second month after the quarter. There is no annual Oregon option, whatever a forum thread says.
The full year, date by date
| 2027 | What's due |
|---|---|
| Jan 1 | UCR 2027 enforcement begins — interstate carriers, brokers, forwarders must be registered. New IFTA license year starts. |
| Jan 31 | MCS-150 biennial update, USDOT numbers ending in 1. Base due date for the Q4-2026 quarterly returns below. |
| Feb 1 | IFTA, KYU, NM WDT, NY HUT, and CT HUF Q4-2026 returns (shifted from Sunday the 31st — but see the weekend-rule caveat). Oregon December weight-mile report. Form 2290 for trucks first used in December. |
| Feb 28 | 2026 IFTA decal display grace ends — 2027 decals only, from March 1. MCS-150 for USDOT numbers ending in 2. |
| Mar 1 | Oregon Q4-2026 report for quarterly-election filers (due the second month after the quarter; Feb 28 is a Sunday). Oregon January report. Form 2290 for January first use. |
| Mar 31 | Oregon February report. Form 2290 for February first use. MCS-150 ending in 3. |
| Apr 30 | IFTA, KYU, NM WDT, NY HUT, and CT HUF Q1 returns — a Friday, nothing shifts. Oregon March report. Form 2290 for March first use. MCS-150 ending in 4. |
| May 31 | MCS-150 ending in 5. Memorial Day falls on the 31st this year — |
| Jun 1 | — so the tax filings slide: Oregon Q1 quarterly-election report, Oregon April report, and Form 2290 for April first use are all due Tuesday, June 1. |
| Jun 30 | Oregon May report. Form 2290 for May first use. MCS-150 ending in 6. |
| Jul 1 | Form 2290 season opens for the July 2027 – June 2028 tax period. |
| Jul 31 | MCS-150 ending in 7. Base due date for the Q2 returns below. |
| Aug 2 | IFTA, KYU, NM WDT, NY HUT, and CT HUF Q2 returns (shifted from Saturday the 31st — same caveat). Oregon June report. Form 2290 for June first use. |
| Aug 31 | Form 2290 annual filing for vehicles first used in July — a Tuesday, no shift. Oregon Q2 quarterly-election report. Oregon July report. MCS-150 ending in 8. |
| Sep 30 | Oregon August report. Form 2290 for August first use. MCS-150 ending in 9. |
| Oct 1 | UCR 2028 registration expected to open (enforcement January 1, 2028). NY HUT series renewal expected to open — watch tax.ny.gov. |
| Oct 31 | MCS-150 ending in 0. Base due date for the Q3 returns below. |
| Nov 1 | IFTA, KYU, NM WDT, NY HUT, and CT HUF Q3 returns (shifted from Sunday the 31st — same caveat). Oregon September report. Form 2290 for September first use. |
| Nov 30 | Oregon Q3 quarterly-election report. Oregon October report. Form 2290 for October first use. |
| Dec 31 | IFTA license renewal for 2028 — file by year-end to keep the decal grace period into February. Oregon November report. Form 2290 for November first use. |
The May–June seam deserves its own sentence: May 31, 2027 is both the last day of the month and Memorial Day, so everything with a next-business-day rule slides to Tuesday, June 1 — while the MCS-150, whose regulation has no shift provision, stays put. It's the clearest single example of why "end of the month" is a rule of thumb, not a filing date.
The MCS-150 decoder
The biennial update runs on your USDOT number, not the calendar. The last digit picks the month — 1 means January, 2 February, through 9 September, with 0 taking October — and the next-to-last digitpicks the year: odd digits update in odd-numbered years, even digits in even years. So 2027 belongs to USDOT numbers whose next-to-last digit is odd; a number ending in "…74" files by the last day of April 2027, and a number ending in "…40" waits for October 2028. The update is required even if nothing changed, and letting it lapse deactivates the USDOT number — the same number every other credential in this calendar hangs off. The regulation publishes no weekend extension; treat your month's last day as hard.
The obligations with no calendar date
- Drug & Alcohol Clearinghouse queries— at least one query per CDL driver per year, on a rolling 12-month cycle you choose, not a calendar-year one. Most fleets anchor it to January anyway so it can't drift.
- Random testing rates— the regulatory baseline is 50% of driver positions for drugs and 10% for alcohol annually; FMCSA confirms each year's rate in December, effective January 1. No change has been required since 2020.
- IRP renewal — staggered by base state and account, so your cab card carries its own expiration month. Check the plate, not this post — details in the IRP guide.
- BOC-3 and insurance filings— neither renews. The BOC-3 process-agent designation is one-time, and BMC-91 insurance filings are continuous until the insurer files a cancellation notice. Their deadline is "never lapse," which is a different kind of deadline.
- KYU — no renewal either; the license lives exactly as long as the quarterly returns keep arriving, zero-mile quarters included. Miss them and the $500 revocation path begins.
Not announced yet (and what to watch)
Three items in this calendar are expectations, not publications, as of mid-August 2026. The UCR 2027 fee schedule is still a proposal — roughly 20% higher across every bracket — so register when the portal opens but treat exact amounts as unset; the UCR 2027 post tracks the details. The NY HUT series renewal— industry sources expect the current certificate series to expire at the end of 2027 with renewal opening in the fall, but the Tax Department has published no notice; watch tax.ny.gov rather than trusting a permit service's countdown timer. And the 2027 random-testing rates arrive in December. This post gets refreshed as each one lands.
Related reading
This calendar, computed for your fleet
TruePermit's deadline engine already knows every rule on this page — it builds your calendar from the programs that actually apply to your trucks, shifts the dates the way each agency does, and alerts you before each one. That's why this post can promise a refresh: the engine is the source. Free for one truck.
Start freeThis post is general information for compliance planning, not legal or tax advice. Rates and rules change; verify against each agency's official page before filing before filing.
