Form 2290 Heavy Vehicle Use Tax: How Much You Owe and When

Form 2290 is how you pay the federal heavy highway vehicle use tax (HVUT). If your truck weighs 55,000 lb or more on the road, you owe it every tax year. The stamped Schedule 1 you get back is your proof of payment when you register the truck with your state. Here's how the tax is figured for the period that runs July 1, 2026 through June 30, 2027.

Who has to file

You file for any highway motor vehicle with a taxable gross weight of 55,000 lb or more that's registered in your name. Taxable gross weight is not what the scale said on one load. It's the total of:

• the empty weight of the truck, fully equipped for service,
• the empty weight of the trailers you customarily pull with it, and
• the heaviest load you customarily carry.

You need an EIN to file. The IRS won't accept a Social Security number on Form 2290.

Step 1: find your category

The IRS splits trucks into 22 weight categories, A through V. Category A is 55,000 lb. Each category after that covers 1,000 lb, up to category U (74,001–75,000 lb). Category V is everything over 75,000 lb. For a truck used in July, the full-year tax runs from $100.00 for category A up to $550.00 for category V. Logging vehicles pay a lower rate, from $75.00 to $412.50.

A tractor that usually pulls a loaded 53-foot trailer often lands in category V, which is $550.00 for a full year.

Step 2: which month did the truck first hit the road?

The tax year starts July 1. If the truck was on a public highway in July, you pay the full-year amount. If you bought it or put it into service later, you pay a partial-period amount from the IRS tables at the end of the Form 2290 instructions. Use the table amounts. Don't try to prorate by hand, because the IRS table is what you actually owe.

Step 3: file by the deadline

Form 2290 is due by the last day of the month after the month the truck was first used in the period. If that falls on a weekend or legal holiday, you file by the next business day. For trucks on the road in July 2026, the deadline is August 31, 2026. The deadline is not tied to your plate renewal date.

A few due dates from the IRS table for this period:

• First used July 2026: file by August 31, 2026
• First used September 2026: file by November 2, 2026
• First used November 2026: file by December 31, 2026
• First used December 2026: file by February 1, 2027
• First used June 2027: file by August 2, 2027

If you're paying tax on 25 or more vehicles on a return, you must e-file. Everyone else can file on paper, but once an e-filed return is accepted, the stamped Schedule 1 can be available within minutes.

Worked example: a full year

You run one tractor. Empty, the tractor weighs about 19,000 lb and your dry van about 15,000 lb. The heaviest load you usually haul is about 44,000 lb. That's a taxable gross weight of 19,000 + 15,000 + 44,000 = 78,000 lb, which is over 75,000 lb, so it's category V.

The truck has been running all along, so it was on the road in July 2026. You use the annual column: $550.00. With one truck, the total is $550.00 × 1 = $550.00, due by August 31, 2026.

Worked example: a truck bought mid-year

You buy a second tractor and drive it home from the dealer on November 3, 2026. That drive is its first use. Same weight, so it's also category V.

Now you go to Partial-Period Table I, row V, November column: $366.67. You file a separate Form 2290 for that truck by December 31, 2026. If it were a logging truck, Table II, row V, November would be $275.00 instead.

Two more examples straight from the table: a category A truck (55,000 lb) first used in August owes $91.67, and a category K truck (64,001–65,000 lb) first used in March owes $106.67.

Low-mileage trucks: suspended, not exempt

If you expect a truck to run 5,000 miles or less on public highways during the period (7,500 miles or less for an agricultural vehicle), the tax is suspended. You still file Form 2290, but you list the truck as category W and pay $0.

Keep your mileage records. If the truck goes over the limit, the tax becomes due. You file an amended 2290 by the last day of the month after the month you went over, and pay the tax for the truck's category, figured from the month it was first used in the period. For an agricultural vehicle, miles driven on the farm don't count toward the 7,500.

Common mistakes

• Figuring weight from one unusual load. Base it on the trailer you usually pull and the heaviest load you usually carry.
• Waiting for your plate renewal. The deadline follows first use, not registration.
• Skipping the return on a low-mileage truck. Suspended trucks still get reported as category W.
• Putting the trailer VIN on Schedule 1. Use the truck's VIN.

Run your numbers

The Form 2290 calculator finds your category, looks up the exact table amount for your first-use month, and gives you the due date. Starting from scratch? The startup cost calculator adds the 2290 to your authority, UCR, and first-month costs. And don't forget your UCR fee, which is due before January 1.