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UCR 2027 is open · pay by December 31, 202656 days left

Guides / Counting vehicles

How to Count Vehicles for UCR: Power Units, Option A vs Option B, Exclusions

Only self-propelled vehicles count, trailers never do. The MCS-150 count versus the actual 12-month count, the intrastate-only exclusion, and the records to keep for three years.

Updated November 4, 2026 · 8 min read · sources cited inline

This is the part that decides your fee, and a wrong count is the main reason carriers get audited. The rules come from 49 U.S.C. 14504a(f) and the UCR Handbook.

What counts

  • Only power units: self-propelled vehicles — straight trucks, tractors, buses.
  • Trailers and semi-trailers never count.
  • Vehicles registered to you or held by you under a long-term lease.
  • A vehicle must meet the commercial motor vehicle definition: 10,001 lbs alone or in combination, placarded hazmat, or 11+ seats.

Two ways to count (§14504a(f)(3))

OptionHow it works
Option AThe power-unit count from your last MCS-150 (item 26). This is the default, and what auto-renewal at ucr.gov uses.
Option BThe number of vehicles you actually operated in the 12 months ending June 30 of the previous year. For 2027 that is July 1, 2025 – June 30, 2026.

If Option B lands you in a cheaper bracket than your MCS-150 would, keep a list of the vehicles (form UCR-2). A state can ask for it at audit.

Tip: update your MCS-150 at FMCSA before registering if the fleet changed. A gap between your UCR bracket, your MCS-150 and your IRP plates is exactly what the FARs audit process looks for. See audits.

The intrastate-only exclusion

You may leave out a vehicle that operates only within one state if all three hold:

  1. it has not and will not operate outside the state;
  2. it has not and will not carry freight, waste or recyclables that came from or are going to another state;
  3. it is not registered under IRP (no apportioned plate).
  • Only freight vehicles can be excluded. Passenger vehicles (buses, vans, limousines) cannot.
  • Keep a list of excluded vehicles on form UCR-1.
  • A primarily intrastate school transportation company may leave out its school buses.

Other rules

  • The count is fixed for the year. A fleet that grows in March owes nothing extra; it shows up next year. A fleet that shrinks gets no refund.
  • The statute lets you voluntarily include lighter vehicles (§14504a(a)(1)(B)) — few do.
  • Carrier and broker in one company: count the whole fleet and pay once as a carrier. Indiana's example: a broker with 4 tractors and 9 trucks has 13 units → bracket 6–20 → $333 in 2027.
  • Owner-operators leased on to a carrier: the vehicle counts under the company operating it on the long-term lease — normally the carrier.

Records to keep

Keep your vehicle list and any UCR-1 / UCR-2 forms for three years. You do not file them; a state requests them only if you are selected for audit. Forms are on plan.ucr.gov/forms.

When you order through UCRAssist we compare the count you enter with the FMCSA record and tell you before filing if they differ. Start here.

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