49 CFR §369.1

1. (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.
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. Blank copies of the report form are available at the Federal Motor Carrier Safety Administration website https://www.fmcsa.dot.gov/mission/form-m.