500-Series Data Reporting Guidebook

March 5, 2026

Contents

• Introduction
• Disclosure of Estimation of Burden
• 1  500-Series Program Overview
  • 1.1 Overview of the 500-Series Program
  • 1.2 Office of Highway Policy Information
  • 1.3 Program Areas
  • 1.4 Due Dates
  • 1.5 Overview of Relationships between Forms
  • 1.6 500-Series Data Process Overview
• 2   Highway Finance
  • 2.1 What Does the Highway Finance Program Area Cover?
  • 2.2 Quality Control
  • 2.3 Adjustments to Data
  • 2.4 Receipts and Expenditures of State Highway Agencies
  • 2.5 State Transportation Debt
  • 2.6 Toll Facility Income and Expenditure
  • 2.7 Local Government Finance Reports
  • 2.8 State Capital Outlay and Maintenance Expenditures
• 3    Motor Fuels and Taxation
  • 3.1 Background
  • 3.2 Use and Dissemination of the Data
  • 3.3 State Responsibilities for Data Collection and Interagency Coordination
  • 3.4 Special Considerations
  • 3.5 FHWA Form 551M Reporting Requirements
  • 3.6 FHWA Form 556 Reporting Requirements
  • 3.7 Summary of Relationships Between FHWA Form 556 and Other Forms
  • 3.8 Quality Control
  • 3.9 FAQs
• 4    Motor Vehicle Registration and Taxation
  • 4.1 Background
  • 4.2 Use and Dissemination of the Data
  • 4.3 State Responsibilities for Data Collection and Interagency Coordination
  • 4.4 Upcoming and Recent Changes in Requirements
  • 4.5 Special Considerations
  • 4.6 FHWA Form 561 Reporting Requirements
  • 4.7 Relationship Between FHWA Form 561 and Other 500-Series Forms
  • 4.8 Quality Control
  • 4.9 Adjustments to Data
  • 4.10 Frequently Asked Questions
• 5    Driver Licensing and Fees
  • 5.1 Background
  • 5.2 Dissemination and Use of the Data
  • 5.3 State Responsibilities for Data Collection and Interagency Coordination
  • 5.4 Recent Changes in Requirements
  • 5.5 Special Considerations
  • 5.6 FHWA Form 562 Reporting Requirements
  • 5.7 Relationships with Other Forms
  • 5.8 Quality Control
  • 5.9 FHWA Adjustments to State Data
  • 5.10 FAQs
• 6    Initial Distribution of Highway-Related Receipts
  • 6.1 Background
  • 6.2 Use and Dissemination of the Data
  • 6.3 State Responsibilities for Data Collection and Interagency Coordination
  • 6.4 Recent Changes in Requirements
  • 6.5 Special Considerations
  • 6.6 FHWA Form 566 Reporting Requirements
  • 6.7 Supplemental Information
  • 6.8 Relationships Between FHWA Form 566 and Other Forms
  • 6.9 Quality Control
• 7    State Taxation of Motor Carriers
  • 7.1 Background
  • 7.2 Use and Dissemination of the Data
  • 7.3 State Responsibilities for Data Collection and Interagency Coordination
  • 7.4 Changes in Requirements
  • 7.5 Special Considerations
  • 7.6 FHWA Form 571 Reporting Requirements
  • 7.7 Relationships Between FHWA Form 571 and Other Forms
  • 7.8 Quality Control
• Appendix A. Glossary
• Appendix B. Abbreviations
• Appendix C. Forms

ILLUSTRATIONS

Figures

• Figure 1‑1.   500-Series Program Areas
• Figure 1‑2.   Connections and Dependencies Between Forms
• Figure 1‑3.   500-Series Program Data Flow
• Figure 3‑1.   Fuel Types to Report
• Figure 4‑1.   Vehicle Categories and Subcategories
• Figure 4‑2.   Examples of Publicly and Privately Registered Motor Vehicle Registration Plates
• Figure 4‑3.   Motor Vehicles Classified as Motorcycles
• Figure 4‑4.   Motor Vehicles Classified as Mopeds or Motor Bicycles
• Figure 4‑5.   Example of Vehicle Registration Plate for a Publicly Registered School Bus
• Figure 4‑6.   Examples of Vehicle Registration Plates of Federal Government Agencies
• Figure 4‑7.   Example of a Diplomatic Vehicle Registration Plate
• Figure 4‑8.   Examples of Vehicles Included in Automobiles
• Figure 4‑9.   Single Unit Trucks
• Figure 4‑10. Truck Tractors
• Figure 6‑1.   Information Shared with FHWA Form 566
• Figure 7‑1.   Examples of Passenger Cars for Hire

Exhibits

• Exhibit 2‑1.  Include in or Exclude from Maintenance of State System
• Exhibit 2‑2.  Include in or Exclude from General Administration and Engineering
• Exhibit 2‑3.  Include in or Exclude from Grants-in-Aid to Local Governments
• Exhibit 2‑4.  Include in or Exclude from Transfers of Funds Between Governments
• Exhibit 2‑5.  Include in or Exclude from Traffic Control Operations
• Exhibit 2‑6.  Area Type Designations and Codes
• Exhibit 3‑1.  Include in or Exclude from Gross Gasoline Volume
• Exhibit 3‑2.  Typical Categories of Exemption
• Exhibit 3‑3.  Calculating Total Fuel Adjustment from IFTA
• Exhibit 3‑4.  Fuel Type Data for FHWA Form 556 Reporting
• Exhibit 4‑1.  Include in or Exclude from Vehicles to Report
• Exhibit 4‑2.  Include in or Exclude from Taxes Reported
• Exhibit 4‑3.  Include in or Exclude from Other Receipts
• Exhibit 5‑1.  Include in or Exclude from Licenses in Under-16 Age Group
• Exhibit 5‑2.  Sample Calculation for Using U.S. Census Bureau Data to Estimate Age Groups
• Exhibit 5‑3.  Averaging Data for CDL Classes
• Exhibit 6‑1.  Sample Reconciliation of Receipts
• Exhibit 7‑1.  Include in or Exclude from State Taxes to Report
• Exhibit 7‑2.  Include in or Exclude from State Motor Carrier Taxes to Report

Tables

• Table 1.        Estimated Public Reporting Burden per Form
• Table 1‑1.     Program Areas, Forms, and Guidebook Chapter
• Table 2‑1.     How to Report Exceptions to Income and Expenditure
• Table 2‑2.     Structure of FHWA Form 531, with Columns for Agency, Function, and Activity
• Table 2‑3.     Summary of Relationships Between FHWA Form 531 and Other 500-Series Forms
• Table 2‑4.     Summary of Relationships Between FHWA Form 532 and Other 500-Series Forms
• Table 2‑5.     Summary of Relationships Between FHWA Form 541 and Other 500-Series Forms
• Table 2‑6.     Summary of Relationships Between FHWA Form 542 and Other 500-Series Forms
• Table 2‑7.     Summary of Relationships Between FHWA Form 536 and Other 500-Series Forms
• Table 2‑8.     Summary of Relationships Between FHWA Form 534 and Other 500-Series Forms
• Table 4‑1.     Changes in FHWA Form 561 Reporting Requirements
• Table 5‑1.     Changes in FHWA Form 562 Reporting Requirements
• Table 6‑1.     Changes in FHWA Form 566 Reporting Requirements
• Table 6‑2.     Summary of Relationships Between FHWA Form 566 and Other 500-Series Forms
• Table 7‑1.     Changes in FHWA Form 571 Reporting Requirements

Introduction

The 500-Series Data Reporting Guidebook serves as a reference for State Departments of Transportation (State DOTs) to report the data required for the 500-Series program. The 500-Series program allows State DOTs to collect data on State and local highway system funding, motor fuel distribution, licensed drivers, and registered motor vehicles and submit the collected data to the Federal Highway Administration (FHWA) as required under 23 CFR 420.105(b).

The guidebook is a principal part of FHWA’s comprehensive highway information collection effort. First issued in 1979, and formerly titled A Guide to Reporting Highway Statistics (i.e., “The Guide”),  The Guide was updated numerous times since it was first issued with the latest reissuance in 1997Itprovided instructions for reporting forms and other related FHWA data needs.  The 500-Series Data Reporting Guidebook will be replacing The Guide that was reissued in 1997.

In consultation with the States, FHWA has designed a series of reporting forms to account for motor fuel consumption; motor vehicle registrations; driver licensing; motor carrier taxation; and the source, distribution, and expenditures of funds for highways. These forms are referred to as the 500-Series forms.

The 500-Series Data Reporting Guidebook is intended to improve data quality through comprehensive reporting instruction and guidance. This update of the guidebook uses visual elements and intuitive navigation features to accommodate the different levels of skill and experience of stakeholders and partners.

This guidebook presents detailed procedures for the preparation and submission of 500-Series forms.

The primary objectives of the guide are to:

• Serve as a reference for States reporting data for the 500-Series forms.
• Foster a working understanding of the unified concept behind the national reporting system for highway statistics and of the relationships among program areas.

Generally, many planners and analysts who complete 500-Series forms are responsible for several program areas and should understand how different reports interrelate, why certain forms require reconciliation, and how to accomplish reconciliation. Planners and analysts should understand the national reporting system so they can coordinate their work with the other State and local agencies involved in compiling highway statistics, as well as with FHWA.

A consistent, comprehensive overview of the source and application of funds for highway purposes for each State helps FHWA to build a comparable overview for the Nation. This objective is the main reason why different program areas—fuel, vehicles, licensing, and finance—have been covered in a single volume. 

Disclosure of Estimation of Burden

Public reporting burden for this collection of information is approved under OMB Control No. 2125-0694) and is estimated to vary from 4 hours to 380 hours per form, with an average of 22.4 hours per form, including time for reviewing instructions, searching existing data sources, gathering, and maintaining the data needed, and completing and reviewing the collection of information.  

Please direct all questions and comments to PolicyInfoFeedback@dot.gov.