Form 2290 Heavy Vehicle Use Tax: Who Owes It, How Much, and When It Is Due (2026-27)

Reviewed by Austin Park, founder of ICR Filings · Updated November 10, 2026

The heavy highway vehicle use tax (HVUT) is a yearly federal tax on trucks with a taxable gross weight of 55,000 lbs or more. You report and pay it to the IRS on Form 2290. The stamped Schedule 1 you get back is your proof of payment, and your state will ask for it before it registers or renews your plates. This guide follows the IRS instructions for the tax period that runs July 1, 2026 through June 30, 2027.

Who has to file

You file if a taxable vehicle is registered, or required to be registered, in your name when it is first used on a public highway during the tax period. That applies whether you are an individual, an LLC, a corporation, or another kind of business. A vehicle is taxable when its taxable gross weight is 55,000 lbs or more.

• Usually taxable: tractors that pull loaded semitrailers, and heavy straight trucks.
• Usually not taxable: vans, pickups, panel trucks, and similar vehicles, because they come in under 55,000 lbs.
• Exempt and not reported: vehicles used by federal, state, or local government, the American Red Cross, nonprofit volunteer fire departments, ambulance associations, and rescue squads, plus a few other listed groups.

A hotshot pickup pulling a gooseneck can still reach 55,000 lbs once the trailer and the load you usually carry are counted, so do the weight math below before you decide it does not apply.

How taxable gross weight is figured

Taxable gross weight is the total of:

1. The empty weight of the truck, fully equipped for service (body, accessories, and a full supply of fuel, oil, and water).
2. The empty weight of the trailers you usually pull with it. If the truck is equipped to tow a trailer, that trailer counts.
3. The heaviest load you usually carry on the truck and those trailers.

Your state registration sets a floor. If you register at a specific declared weight, including apportioned (IRP) plates, your taxable gross weight can be no lower than the highest weight you declared in any state. A truck registered at 80,000 lbs is taxed at 80,000 lbs, even if it often runs lighter. Short temporary permits for extra weight do not count, unless they add up to more than 60 days in the year.

How much the tax is for 2026-27

The tax is $100 at 55,000 lbs, plus $22 for every 1,000 lbs over that, up to a cap of $550 for anything over 75,000 lbs. Most tractor-trailers pay the $550.

The full list of categories (A through V) is on page 2 of Form 2290. Qualifying logging vehicles pay a lower rate, $412.50 at the top category.

When Form 2290 is due

The due date depends on the month the truck is first used on a public highway in the tax period, not on your plate renewal date. File by the last day of the month after that month. For trucks already on the road in July, that makes the main deadline August 31. When a date lands on a weekend or holiday, it moves to the next business day.

If you put trucks on the road in different months, each month gets its own Form 2290. Driving a new truck home from the dealer counts as its first use.

Bought a truck after July? You pay less

The tax is prorated for the months left in the period. An 80,000 lb tractor first used in November 2026 owes $366.67 (8 months of the $550), due December 31, 2026. One first used in January 2027 owes $275.00, due March 1, 2027. The IRS instructions have a partial-period table for every weight and month.

Buying used from a private seller who already paid for the period? When your first use is in the month you buy it, your tax starts the month after the sale. Get a copy of the seller's stamped Schedule 1 to show they paid, and keep a signed statement from the seller about the truck's use or suspension before you bought it.

Low-mileage trucks: suspended, but you still file

If you expect a truck to run 5,000 miles or less on public highways during the period (7,500 for agricultural vehicles), you can claim a suspension and owe no tax on it. You still file Form 2290 by the normal due date and list the truck as category W. The miles count across all owners in the period, not only yours.

If a suspended truck goes over the limit, the tax becomes due. File an amended Form 2290 by the last day of the month after the month it went over, and pay the tax based on the month it was first used.

What you need before you file

• An EIN. You cannot use your Social Security number. If you do not have one, apply at IRS.gov or have it filed for you. The IRS says to allow about four weeks for a new EIN to be set up in its systems before you file. The name on the return has to match the name on your EIN.
• The VIN of each truck, from the title, registration, or the truck itself. Use the truck's VIN, not the trailer's.
• The taxable gross weight of each truck, figured as above.

If you are getting a new authority, apply for the EIN early. A truck you start running in November still has its Form 2290 due December 31, whether or not the EIN is ready.

How to file and pay

You cannot e-file Form 2290 on IRS.gov. E-filing goes through a commercial provider in the IRS e-file program, and the IRS keeps a list of them. E-filing is required if you report and pay tax on 25 or more trucks, and the IRS encourages it for everyone because the stamped Schedule 1 can come back within minutes. A paper return can take about six weeks.

You must pay the full tax with the return, by one of four methods:

• Direct debit from your bank account, set up as part of e-filing.
• EFTPS, the Treasury payment system. You have to enroll first, and new enrollment takes 5 to 7 business days.
• Credit or debit card, through the card processors listed on IRS.gov. They charge a convenience fee.
• Check or money order to "United States Treasury," mailed with the Form 2290-V voucher.

The provider charges only its own fee. The tax itself goes to the IRS through one of the methods above.

Your stamped Schedule 1

States generally require the stamped Schedule 1 before they will register a taxable truck, including for IRP apportioned plates. U.S. Customs and Border Protection also asks for it when a Canadian or Mexican truck enters the United States. When you print the e-filed copy, make sure the watermark is readable. The IRS warns that a faint watermark can cause problems at the DMV.

Lost it? If you do not have the stamped copy, the IRS accepts a photocopy of the filed Form 2290 with Schedule 1 attached plus both sides of the canceled check. You can also fax a request for a copy to the IRS at 855-386-5124, with a copy of the Form 2290 and Schedule 1 you filed and a signed cover sheet marked "Expedite Schedule 1 Request."

Sold, wrecked, or stolen trucks

If a truck you paid for is sold, destroyed, or stolen before June 1 and not used again that period, you can get back the tax for the remaining months. Claim it as a credit on your next Form 2290, or as a refund on Form 8849 with Schedule 6. Include the VIN, the weight category, the date of the sale, loss, or theft, the IRS worksheet, and, for a sale, the buyer's name and address. A truck that ended up running 5,000 miles or less can get a credit too, but only after the period ends on June 30, 2027.

A lighter load now and then, or a change in how you use the truck, does not lower the tax.

Mistakes that get returns rejected or cost money

• Using the trailer's VIN. Schedule 1 needs the truck's 17-character VIN, not the trailer's.
• A name that does not match the EIN. The IRS matches your name and EIN, and e-files that do not match are rejected.
• Filing too soon after getting an EIN. Give a new EIN about four weeks to set up in IRS systems.
• Putting two months on one return. Trucks first used in different months go on separate returns.
• Waiting for your plate renewal. The deadline follows the month of first use, not your registration date.
• Reporting a lower weight than your plates. If you register at a declared weight, including IRP, your taxable gross weight cannot be lower than the highest weight you declared in any state.
• A faint watermark. Check that the printed Schedule 1 is legible before you take it to the DMV.

Fixing mistakes

• Wrong VIN: file a Form 2290 for that same tax period with the VIN Correction box checked, list the corrected VIN on Schedule 1, and attach a short explanation.
• Weight went up: if a truck moves into a higher category during the period, file an amended return and pay the difference.
• Late filing or payment: the IRS charges penalties and interest. If you had a good reason, you can ask for penalty relief in a letter to the IRS or at IRS.gov/PenaltyRelief.

If you e-file, you can only change the weight and mileage of trucks already on the return you filed. Other changes need a paper form.

Getting help from the IRS

The IRS Form 2290 call site answers questions Monday to Friday, 8 a.m. to 6 p.m. Eastern, at 866-699-4096 (toll free). From Canada or Mexico, call 859-320-3581.

Form 2290 is one piece of the setup

The stamped Schedule 1 feeds into your plates, so it usually comes up alongside IRP apportioned plates and IFTA fuel tax. None of those replace your federal FMCSA filings. To see everything that applies to your truck, use the trucking filings checklist or ask us.

Official sources

• IRS: Instructions for Form 2290 (Rev. July 2026)
• IRS: About Form 2290, Heavy Highway Vehicle Use Tax Return
• IRS: Trucking tax center
• IRS: E-file Form 2290

This guide is general information, not legal advice. Rules and fees change, so confirm with the official source before you file.

Related guides

• Oregon Weight-Mile Tax: Who Pays, Current Rates, and the July 2027 Changes
• New York Highway Use Tax (HUT): Registration, Decals, Rates, and Filing
• Just Got Your MC Authority? What to Do in the First 30 Days