Form 2290 heavy vehicle use tax: calculator and due dates

Checked against official sources · Last reviewed October 6, 2026

If a truck with a taxable gross weight of 55,000 pounds or more is registered, or required to be registered, in your name when it is first used in the tax period, you must file IRS Form 2290 for the federal heavy vehicle use tax. The current tax period runs from July 1, 2026 to June 30, 2027. [2]

How much the heavy vehicle use tax (HVUT) is

The yearly tax is $100 plus $22 for each 1,000 pounds (or fraction) over 55,000 pounds. Above 75,000 pounds it's a flat $550. Logging vehicles pay reduced rates.

Sources: [1][2][3]

First used after July? You pay part of the year

If a vehicle is first used after July, the tax is prorated by the months left in the period, counting the month of first use. The IRS example: a vehicle over 75,000 pounds first used in October owes 9/12 of $550, which is $412.50. The calculator above uses the IRS's own partial-period tables. [2]

Form 2290 due date

File and pay by the last day of the month after the month the vehicle is first used on public highways in the period. If that day falls on a weekend or holiday, it moves to the next business day. The deadline isn't tied to your state registration date.

For a truck used in July 2026, Form 2290 is due August 31, 2026. For a truck first put on the road in September 2026, it's due November 2, 2026. [2]

Low-mileage vehicles

If you expect to drive a vehicle 5,000 miles or less in the period (7,500 or less for agricultural vehicles), you can suspend the tax for it. You still file Form 2290 to report it: the filing rules apply whether you're paying the tax or reporting a suspension. [2]

Schedule 1 and registering your truck

States generally want the IRS-stamped Schedule 1 as proof of payment before they register a taxable vehicle. Texas's DMV, for example, says proof of payment is required when licensing vehicles with a gross weight of 55,000 pounds or more.

If you bought the vehicle in the last 60 days, you can register it with the bill of sale instead, but you still must file a return and pay any tax due. [2][4]

Filing Form 2290 online

If you file Form 2290 online (e-file), your IRS-stamped Schedule 1 can be available within minutes after the IRS accepts the return. That stamped Schedule 1 is the proof of payment states generally want before they register a taxable truck.

E-filing is required for any return reporting and paying tax on 25 or more vehicles. Tax-suspended vehicles don't count toward the 25, since you aren't paying tax on them. [2]

Filing rules for new carriers

You need an Employer Identification Number (EIN) to file Form 2290; you can't use a Social Security number. If a vehicle is registered in the names of both the owner and someone else, including dual registration of a leased vehicle, the owner is liable for the tax. Keep records for each taxable vehicle for at least 3 years after the tax is due or paid, whichever is later. [2]

Common questions