Form 2290 Heavy Vehicle Use Tax: Who Owes It, Rates and Deadlines
The heavy vehicle use tax is due once a year, by the end of the month after a truck first hits the road in the tax period. The stamped Schedule 1 is what the DMV wants to see.
The federal heavy vehicle use tax (HVUT) is owed on highway vehicles with a taxable gross weight of 55,000 pounds or more and is reported on IRS Form 2290. As of November 2026, the tax runs from $100 a year at 55,000 pounds to a maximum of $550 for vehicles over 75,000 pounds. The current tax period is July 1, 2026, to June 30, 2027.
Who has to file Form 2290?
Anyone in whose name a highway motor vehicle with a taxable gross weight of 55,000 pounds or more is registered, or required to be registered, must file Form 2290 for each tax period the vehicle is used on public highways. Taxable gross weight is the truck’s empty weight, plus the empty weight of the trailers it customarily pulls, plus the heaviest load it customarily carries.
Owner-operators file in their own name when the truck is registered to them, even if they are leased to a carrier. The tax follows the registrant, not the carrier whose authority the truck runs under.
How much is the heavy vehicle use tax?
The tax starts at $100 for a vehicle at exactly 55,000 pounds and adds $22 for each additional 1,000 pounds, up to $550 for vehicles over 75,000 pounds. These are full-year amounts for a vehicle first used in July, as shown in the Form 2290 instructions (Rev. July 2026).
| Category | Taxable gross weight | Annual tax (non-logging) | Annual tax (logging) |
|---|---|---|---|
| A | 55,000 lb | $100 | $75 |
| B | 55,001 to 56,000 lb | $122 | $91.50 |
| C | 56,001 to 57,000 lb | $144 | $108 |
| D to T | Each further 1,000 lb | Add $22 per step | Add $16.50 per step |
| U | 74,001 to 75,000 lb | $540 | $405 |
| V | Over 75,000 lb | $550 | $412.50 |
| W | Tax-suspended (5,000 miles or less; 7,500 for agricultural) | $0, but must file | $0, but must file |
Logging vehicles pay 75 percent of the regular rate. Most tractor-trailers running at 80,000 pounds fall in category V and owe $550 for a full year.
When is Form 2290 due?
Form 2290 is due by the last day of the month after the month the vehicle is first used on a public highway during the tax period. For trucks on the road in July 2026, the return was due August 31, 2026. The due date is not tied to the vehicle’s registration date. If it falls on a weekend or legal holiday, the deadline moves to the next business day.
A truck first used later in the period owes a prorated tax. For example, a category V truck first used in November 2026 owes $366.67 for the eight months from November through June, and the return is due December 31, 2026. The partial-period tables are in the instructions.
What is the 5,000-mile suspended vehicle rule?
A vehicle expected to travel 5,000 miles or less on public highways during the tax period, or 7,500 miles or less for an agricultural vehicle, is tax-suspended. The owner still files Form 2290 and lists the vehicle as category W, but pays no tax. If the vehicle goes over the mileage limit, the full tax becomes due by the end of the month after the month the limit was exceeded.
A truck that paid the tax and then stayed under the limit for the period can get a credit or refund. The same applies to a vehicle sold, destroyed or stolen before June 1.
How do I file Form 2290 and get Schedule 1?
- Have your Employer Identification Number (EIN). The IRS does not accept a Social Security number on Form 2290.
- List each vehicle’s VIN and taxable gross weight category.
- File electronically through an IRS-authorized e-file provider, or on paper. E-filing is required when the return reports 25 or more vehicles; suspended vehicles do not count toward that number.
- Pay by Electronic Federal Tax Payment System (EFTPS), electronic funds withdrawal when e-filing, credit or debit card, or check or money order.
- Keep the stamped Schedule 1. E-filers receive it within minutes; paper filers wait about six weeks.
The full form, instructions and the e-file provider list are on the IRS About Form 2290 page, and the IRS repeats the current-period deadlines each August in a tax tip on Form 2290 filing deadlines.
Why do I need Schedule 1 for registration?
States will not register or renew a vehicle of 55,000 pounds or more without proof that the HVUT was paid or suspended, and the IRS-stamped Schedule 1 is that proof. That is why Form 2290 comes before plates in a new carrier’s paperwork. It is required for IRP apportioned registration as well as for in-state plates. A VIN typed wrong on Schedule 1 can hold up registration; file an amended return with the VIN Correction box checked to fix it.
Bottom line
The HVUT clock starts with first use on a public road in the tax period, so a truck bought in the spring needs its own return by the end of the following month, separate from the August filing. Fleet owners who add trucks during the year should calendar each first-use month. Fuel taxes are handled separately through IFTA, and the annual UCR fee is a third, unrelated bill.
FAQ
Do I need to file Form 2290 if my truck weighs less than 55,000 pounds?
No. Vehicles with a taxable gross weight under 55,000 pounds owe no HVUT and do not file. Check that the taxable gross weight includes your usual trailer and load, not just the tractor.
Can I pay the HVUT in installments?
No. The tax for the period is paid with the return. Partial-period tax applies only when the vehicle is first used after July.
What if I sell my truck mid-year?
The seller can claim a credit for the unused months if the truck was sold before June 1, and the buyer files and pays for the rest of the period from the month they first use it.
How long does it take to get Schedule 1?
Electronic filers usually receive the stamped Schedule 1 within minutes. Paper filers can expect it within about six weeks after the IRS receives the return.
