Form 2290: The Heavy Vehicle Use Tax

Who files

Form 2290 applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. If you run a tractor-trailer, you are in scope. Most straight trucks, hotshot rigs and vans are not.

The tax is on the person in whose name the vehicle is registered, or required to be registered, at the time of its first use on public highways in the period.

What “taxable gross weight” means

It is not the number on the door and not necessarily your registered weight. The IRS defines it as the total of three things:

• the actual unloaded weight of the truck or tractor, fully equipped for service;
• the actual unloaded weight of the trailers or semitrailers customarily used with it; and
• the weight of the maximum load customarily carried on the truck and those trailers.

A tractor that normally pulls a loaded van to 80,000 pounds is in the top category, even if it sometimes runs light. See also GVWR and weight classes.

The tax period and the deadline

The 2290 tax year runs from 1 July to 30 June — not the calendar year, and not your business year. The current period is 1 July 2026 to 30 June 2027.

The deadline depends on when the vehicle was first used on public highways in that period. For a vehicle first used in July, the return is due by 31 August. A vehicle first used later in the period is due by the last day of the month following the month of first use. Where a due date falls on a Saturday, Sunday or legal holiday, it moves to the next business day.

How much

The tax is based on taxable gross weight, in categories that step up by 1,000 pounds. These are the full-year figures from Form 2290 (Rev. July 2026) for vehicles first used in July:

Logging vehicles are taxed at reduced rates — $75.00 in category A and $412.50 in category V, for example. Everyone else pays the figures above.

Worked example: a truck first used mid-period

You buy a tractor in November 2026, plate it, and first run it on public highways that month. It customarily grosses 80,000 pounds, so it is category V.

1. Find the month of first use. November 2026.
2. Find the tax. You do not pay the full $550. Table I at the end of the IRS instructions gives the partial-period amount for category V first used in November: $366.67. That is the annual tax for the eight months November to June: $550 × 8 ÷ 12 = $366.67.
3. Find the due date. The last day of the month following first use: 31 December 2026.
4. File again in the next cycle. From 1 July 2027 the truck is on the normal calendar, and the full-year return for 2027–28 is due by 31 August 2027.

The same table gives $504.17 for category V first used in August and $45.83 for first use in June. Take the figure from Table I itself rather than working it out.

The mileage suspension

If you reasonably expect to use the vehicle for 5,000 miles or fewer during the period — 7,500 for agricultural vehicles — the tax is suspended and nothing is due.

Two things to be clear about. You still file the return; suspension is claimed on it as category W, not by staying silent. And if you exceed the mileage during the period, the full tax becomes due, so the suspension is a genuine expectation rather than a wait-and-see position.

If you do go over, file an amended Form 2290 and Schedule 1 by the last day of the month following the month the limit was exceeded, and pay the tax then. The miles count for the whole period, including any you ran before you owned the truck if you bought it from someone who was claiming the suspension.

Schedule 1: the part you actually need

When the return is processed, you receive a stamped Schedule 1. That document is the proof of payment your state will require before it registers or renews the vehicle.

This is why a late 2290 is not simply a tax problem. Without the stamped Schedule 1 you cannot get plates, and without plates the truck does not move. Keep a copy in the truck and a copy with your records.

E-filers can receive a watermarked Schedule 1 within minutes. The IRS says paper filers should expect the stamped copy within six weeks of the IRS receiving the return — long enough to hold up a registration renewal.

Filing, step by step

1. Get an EIN well ahead. A Social Security number cannot be used for Form 2290. The IRS says a new EIN takes about four weeks to become established in its systems, so apply long before the due date. A single-member LLC that is disregarded for income tax still files its excise returns under its own EIN, not the owner’s.
2. Gather each vehicle’s VIN and taxable gross weight category, and the month of first use if it was not July.
3. File. E-filing is required for 25 or more taxable vehicles (suspended ones do not count) and is faster for everyone.
4. Pay. The IRS accepts four methods: electronic funds withdrawal on an e-filed return, EFTPS, credit or debit card, or a check or money order with the payment voucher.
5. Check the Schedule 1 before taking it to the state: the VIN must be right and the watermark legible.
6. Keep the records for at least three years from the date the tax is due or paid, whichever is later.

Common mistakes

• Waiting for July on a mid-year truck. The deadline runs from first use, as in the example above.
• Using the empty weight. Taxable gross weight includes the trailer and the maximum load customarily carried.
• Not reporting a weight increase. If a vehicle moves into a higher category during the period, file an amended return by the last day of the month following the month of the increase and pay the difference.
• A wrong VIN. The state matches the VIN on the Schedule 1 to the truck. Corrections are made on an amended return with a written explanation.
• Assuming the seller paid. When buying a used truck, the IRS tells buyers to determine whether the seller paid the tax for the current period; a copy of the seller’s stamped Schedule 1 is one way.

Credits and refunds

You can claim a credit for tax already paid on a vehicle that was sold, destroyed or stolen before 1 June and not used for the rest of the period, or that ended up being used 5,000 miles or fewer (7,500 agricultural) in the prior period. The credit goes on line 5 of your next Form 2290; any excess is claimed as a refund on Form 8849 with Schedule 6, and a refund cannot be claimed on Form 8849 until the end of the tax period.

What late filing costs

The IRS’s general failure-to-file penalty is 5 percent of the unpaid tax per month or part month, up to 25 percent, plus 0.5 percent a month for late payment; where both apply, the filing penalty is reduced by the payment penalty. On a $550 return filed and paid two months late, that is $49.50 plus $5.50, before interest. The bigger cost is the truck sitting without plates.

How it fits with your other filings

Form 2290 is IRS. IFTA is your base jurisdiction. UCR is the participating states. IRP plates are your state, and they are the filing that asks for the Schedule 1. Four separate obligations on four calendars — the full list is in the federal fee reference.

Frequently asked questions

Who has to file Form 2290?

Owners of highway motor vehicles with a taxable gross weight of 55,000 pounds or more.

When is Form 2290 due?

For a vehicle first used in July, by 31 August. Otherwise by the last day of the month following the month of first use. The tax period runs 1 July to 30 June.

How much is the tax on an 80,000-pound truck?

$550 for a full period (category V). A truck first used later in the period pays a prorated amount from Table I of the instructions, such as $366.67 for first use in November.

What if I drive fewer than 5,000 miles?

The tax is suspended, but you must still file the return and claim the suspension. Exceeding the mileage during the period makes the full tax due.

Related

• What it actually costs to start.
• LLC or sole proprietor — and why either needs an EIN for this form.

Watch

Truckers: Mark Your Calendars To File Form 2290 — IRSvideos. The video loads from YouTube only when you press play.