49 CFR 369.1 – Annual reports of for-hire, non-exempt motor carriers of property, motor carriers of household goods, and dual property carriers
(a) Annual Report Form M. All class I and class II for-hire, non-exempt motor carriers of property, including household goods and dual property motor carriers, must file Motor Carrier Annual Report Form M (Form M). Carriers must file the annual report on or before March 31 of the year following the year to which it relates. For classification criteria, see § 369.2.
(b) Where to file report. Carriers must file the annual report with the Federal Motor Carrier Safety Administration at the address in § 369.6. You can obtain blank copies of the report form from the Federal Motor Carrier Safety Administration website https://www.fmcsa.dot.gov/forms/reporting/mcs_info.htm#fos.