How to file Form 2290 (heavy vehicle use tax)

Who must file

You must file Form 2290 and Schedule 1 if a taxable highway motor vehicle is registered, or required to be registered, in your name when it's first used in the tax period, and it has a taxable gross weight of 55,000 lb or more.

Taxable gross weight is not just what the truck weighs. It's the total of:

• the empty weight of the truck, fully equipped for service,
• the empty weight of any trailers it customarily pulls, and
• the heaviest load it customarily carries.

A loaded semi at 80,000 lb is well over the line. A heavy hotshot setup can be too, so do the math. You need an EIN to file; the IRS does not accept a Social Security number on Form 2290.

Tax period and due dates

The tax period runs from July 1 to June 30. The current period is July 1, 2026 to June 30, 2027.

• For trucks first used in July, file by August 31 (August 31, 2026 for this period).
• For a truck first used later, file by the last day of the month after the month of first use. First used in September 2026? File by October 31, 2026. That day is a Saturday, so the IRS gives you until the next business day, November 2, 2026.
• The deadline doesn't depend on your state registration date.
• If a due date falls on a Saturday, Sunday or legal holiday, file by the next business day.

A truck first used after July pays a smaller, partial-period tax from the tables in the IRS instructions.

How much is the tax (2026-2027)

From the July 2026 revision of Form 2290, for trucks first used in July:

Most loaded semis fall in the top bracket: $550 a year. Logging trucks get the lower rate only if they're registered for hauling harvested forest products only.

Suspended vehicles (low mileage)

• If you expect a truck to run 5,000 miles or less on public highways in the period (7,500 miles or less for agricultural vehicles), you can claim a suspension. You still file Form 2290 and list it as category W, but you pay no tax.
• Farm miles don't count toward the 7,500-mile limit, so keep separate records of them.
• The limit counts all miles in the period, even under a previous owner.
• If the truck goes over the limit, the tax becomes due. File an amended return by the last day of the month after the month it went over.

How to file and pay

1. Get your EIN, each truck's VIN and its taxable gross weight category.
2. File electronically through an IRS-approved e-file provider. E-filing is required if you report and pay tax on 25 or more vehicles; it's recommended for everyone. Suspended vehicles don't count toward the 25.
3. Pay the full tax with the return. The IRS takes:
   • electronic funds withdrawal (direct debit) when you e-file,
   • EFTPS (enroll first; submit by 8:00 p.m. Eastern the day before the due date),
   • credit or debit card (the card processor charges a fee),
   • check or money order with the Form 2290-V voucher.
4. Get your stamped Schedule 1. After e-filing, it can be ready within minutes of acceptance.

Keep your Form 2290 records for at least 3 years after the tax is due or paid, whichever is later.

Schedule 1: proof for registration

States generally won't register a heavy truck without proof the HVUT is paid. Use the stamped Schedule 1 the IRS returns to you. If you don't have it, a copy of the filed Form 2290 with Schedule 1 and both sides of the canceled check also works.

If your state receives your registration application in July, August or September, you can show last period's stamped Schedule 1. You still have to file for the new period on time. Our Form 2290 checklist lists what to have ready.

Credits, refunds and penalties

• Sold, destroyed or stolen before June 1: claim a credit on your next Form 2290 or a refund on Form 8849 (Schedule 6).
• Paid tax but ran 5,000 miles or less (7,500 for agricultural): claim a credit on your first Form 2290 for the next period, or a refund on Form 8849 after the period ends.
• Bought a used truck the seller already paid on: your tax is prorated from the month after the sale.
• Penalties: the IRS can charge penalties and interest for filing or paying late. If you had reasonable cause, you can ask for penalty relief.

Our IFTA and Form 2290 service can e-file it for you.

Questions carriers ask