Form 2290 Heavy Highway Vehicle Use Tax
Form 2290 is the federal heavy highway vehicle use tax for trucks with a taxable gross weight of 55,000 pounds or more. The tax period runs July 1 to June 30. You file by the last day of the month after you first use the truck on a public road. A truck over 75,000 pounds owes $550 for a full period. The stamped Schedule 1 is your proof of payment.
Facts checked October 17, 2026
Key Points
- The tax applies to a highway motor vehicle with a taxable gross weight of 55,000 pounds or more that is registered, or required to be registered, in your name when you first use it in the period
- The current tax period is July 1, 2026 to June 30, 2027. The next one starts July 1, 2027
- You must file by the last day of the month after the month you first use the vehicle on a public highway. The due date is not tied to your registration date
- The annual tax runs from $100 for a truck at 55,000 pounds to $540 for 74,001 to 75,000 pounds, and $550 for a truck over 75,000 pounds. Logging trucks pay less
- A truck first used after July pays a share of the year, by the months left, such as 9/12 of $550 = $412.50 for first use in October
- Taxable gross weight is the empty weight, plus the trailers you usually pull, plus the heaviest load you usually carry. It can not be less than the highest gross weight declared in any state registration
- You need an EIN, not a Social Security number, and the VIN of each truck. Returns for 25 or more taxable vehicles must be e-filed
- A truck that you expect to use 5,000 miles or less in the period (7,500 for farm trucks) can be reported as tax-suspended. If it goes over, the tax is due
- The stamped Schedule 1 is the proof of payment that states ask for when you register or renew
Form 2290 tax by taxable gross weight, for a truck first used in July 2026
| Taxable gross weight (pounds) | Annual tax | Logging vehicles | |
|---|---|---|---|
| Category A | 55,000 | $100.00 | $75.00 |
| Category B | 55,001 to 56,000 | $122.00 | $91.50 |
| Category C | 56,001 to 57,000 | $144.00 | $108.00 |
| Category D | 57,001 to 58,000 | $166.00 | $124.50 |
| Category E | 58,001 to 59,000 | $188.00 | $141.00 |
| Category F | 59,001 to 60,000 | $210.00 | $157.50 |
| Category G | 60,001 to 61,000 | $232.00 | $174.00 |
| Category H | 61,001 to 62,000 | $254.00 | $190.50 |
| Category I | 62,001 to 63,000 | $276.00 | $207.00 |
| Category J | 63,001 to 64,000 | $298.00 | $223.50 |
| Category K | 64,001 to 65,000 | $320.00 | $240.00 |
| Category L | 65,001 to 66,000 | $342.00 | $256.50 |
| Category M | 66,001 to 67,000 | $364.00 | $273.00 |
| Category N | 67,001 to 68,000 | $386.00 | $289.50 |
| Category O | 68,001 to 69,000 | $408.00 | $306.00 |
| Category P | 69,001 to 70,000 | $430.00 | $322.50 |
| Category Q | 70,001 to 71,000 | $452.00 | $339.00 |
| Category R | 71,001 to 72,000 | $474.00 | $355.50 |
| Category S | 72,001 to 73,000 | $496.00 | $372.00 |
| Category T | 73,001 to 74,000 | $518.00 | $388.50 |
| Category U | 74,001 to 75,000 | $540.00 | $405.00 |
| Category V | Over 75,000 | $550.00 | $412.50 |
Who has to file Form 2290?
You must file if a taxable highway motor vehicle is registered, or required to be registered, in your name under state, District of Columbia, Canadian or Mexican law when it is first used in the period, and its taxable gross weight is 55,000 pounds or more. A highway motor vehicle is a self-propelled vehicle built to carry a load over public roads, such as a truck, a tractor or a bus. You can be a person or any kind of business. If the vehicle is registered in the name of the owner and another person, the owner owes the tax. The IRS says vans, pickups and panel trucks are generally under 55,000 pounds, so they do not owe it. Some users are exempt, such as federal, state and local governments, the American Red Cross, nonprofit volunteer fire departments and ambulance groups, and certain tribal and transit authorities. Mobile machinery that is not built to carry a load over the road is not a highway vehicle.
How much is the Form 2290 tax?
The tax depends on the taxable gross weight category. It starts at $100 a year for a vehicle at 55,000 pounds and rises by $22 for each 1,000 pounds, to $540 for 74,001 to 75,000 pounds. A vehicle over 75,000 pounds, which is Category V, pays $550. That is the figure for a truck first used in July. If the truck is first used in a later month, the tax is a share of the year, based on the months left. For example, a Category V truck first used in October owes 9/12 of $550, which is $412.50. A logging vehicle, which hauls products harvested from a forested site, pays three-fourths of the rate, such as $412.50 for Category V for a full year. Pay the tax in full when you file.
When is Form 2290 due?
You file for the month you first use the truck on a public highway. The due date is the last day of the next month. For the July 2026 to June 2027 period, a truck first used in July is due August 31, 2026. August is due September 30. September is due November 2, 2026, because October 31 is a Saturday. October is due November 30. November is due December 31. December is due February 1, 2027. January is due March 1. February is due March 31. March is due April 30. April is due June 1, 2027. May is due June 30. June 2027 is due August 2, 2027. If a due date lands on a weekend or a holiday, file by the next business day. If you first use trucks in more than one month, file a separate return for each month. A new truck is first used when you drive it home from the dealer.
How do you figure taxable gross weight?
For a truck that is not a bus, it is the sum of three things. One is the actual empty weight of the truck, fully equipped for service, with a full supply of fuel, oil and water. The second is the empty weight of the trailers or semitrailers you customarily use with it. A trailer counts as customarily used if the truck is equipped to tow it. The third is the weight of the maximum load you customarily carry on the truck and those trailers. If you register the truck in any state that asks you to declare a specific gross weight, the taxable gross weight must be no less than the highest weight you declared in any state. For a tractor-trailer, it must be no less than the highest combined weight declared. Weights you declare only to get a short-term travel permit do not count.
How do you file and pay?
You need your EIN, the VIN of each truck, and the taxable gross weight to find each category. You cannot use a Social Security number. The IRS encourages e-filing through an IRS e-file provider for excise taxes. E-filing is required for any return that reports and pays tax on 25 or more vehicles. A stamped Schedule 1 can be ready within minutes after the IRS accepts the return. To file on paper, mail Form 2290 and Schedule 1 to the address in the instructions, with Form 2290-V and a check or money order if you are not paying another way. You can pay by direct debit when you e-file, by EFTPS, by credit or debit card, or by check or money order with the voucher. If you ask for an extension of time to file, it does not extend the time to pay.
What proof of payment do you need to register your truck?
Most states ask for proof that the tax was paid before they register a taxable truck. The proof is the stamped copy of Schedule 1 that the IRS returns to you. If you do not have it, a copy of Form 2290 with Schedule 1 and a copy of both sides of your canceled check also works. If the state gets your registration application in July, August or September, you may show the stamped Schedule 1 from the period before, but you still must file for the current period by its due date. If you bought the vehicle in the last 60 days, a copy of the bill of sale works as proof, but you still must file and pay. A few states have a program where the DMV sends your return to the IRS. In that case the return is not filed until the IRS gets it, and you are responsible for late penalties if it is lost or late. Put the full VIN on Schedule 1, because a missing digit can block your registration.
Can you suspend the tax or get a credit?
If you expect to use a truck 5,000 miles or less on public highways in the period (7,500 miles or less for an agricultural vehicle), you can report it as tax-suspended instead of paying. You list it on Schedule 1 and file by the usual due date. The mileage limit counts all use in the period, even if the truck has more than one owner. Once a suspended truck goes over the limit, the tax is due. You file an amended return by the last day of the month after the month you went over. You can also claim a credit for tax paid on a vehicle that was destroyed, stolen or sold before June 1. You make the claim on the next Form 2290 or with a refund claim on Form 8849. A truck that was used within the mileage limit after you paid the tax qualifies for a credit, but you cannot claim it until after the tax period ends. No credit is allowed for a light load or for a change in how you use the truck.
What happens when you buy or sell a used truck?
The tax does not move with the truck. A buyer who registers a used taxable truck in their own name must keep proof of whether the truck was used or tax-suspended before the sale, such as a signed statement from the seller. If you buy from a private seller who paid the tax for the period, you pay a share for the months after the month of sale. In the IRS example, a seller paid $550 on July 2, 2026 and sold the truck on September 9. The seller can claim a credit or refund for the 9 months after the sale. The buyer pays 9/12 of $550, which is $412.50, and enters the month after the sale on the return. The due date does not change. If you sell a truck that was under suspension, you must give the buyer a statement with your name, address and EIN, the VIN, the date of sale, and the odometer readings at the start of the period and at the sale.
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Frequently Asked Questions
When is Form 2290 due?+
By the last day of the month after the month you first use the truck on a public highway in the tax period. For the period July 1, 2026 to June 30, 2027, a truck first used in July is due August 31, 2026, and one first used in October is due November 30, 2026. If a due date falls on a weekend or holiday, file by the next business day. The date is not tied to your registration renewal.
How much is Form 2290 for a semi truck?+
It depends on the taxable gross weight. A truck over 75,000 pounds, such as an 80,000-pound combination, pays $550 for a full period if it is first used in July. A truck at 55,000 pounds pays $100, and the amount rises $22 for each 1,000 pounds up to $540 at 74,001 to 75,000 pounds. If the truck is first used after July, you pay a share by the months left.
Do I need to file Form 2290?+
You do if a highway motor vehicle 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. Governments and certain other users are exempt, and vans, pickups and panel trucks are generally below the weight line. You also file to report a tax-suspended truck.
Is Form 2290 filed every year?+
Yes. Each tax period runs July 1 to June 30, and you file for it by the last day of the month after you first use the truck in that period. A truck you already own is reported for the new period too, usually by August 31 if it is used in July.
What is the stamped Schedule 1 for Form 2290?+
It is the copy of Schedule 1 that the IRS stamps and returns to you after it accepts your return. States use it as proof that you paid the heavy vehicle use tax when you register the truck. With e-file, it can be available within minutes. Keep a copy, because most states ask for it.
Can I file Form 2290 online?+
Yes. You can file through an IRS e-file provider for excise taxes, and the IRS encourages it. E-filing is required for any return that reports and pays tax on 25 or more vehicles. You need an EIN, the VIN of each truck and its taxable gross weight.
What is a suspended vehicle on Form 2290?+
A truck you expect to use 5,000 miles or less on public highways in the period (7,500 miles or less for an agricultural vehicle) can be reported as tax-suspended, as category W, with no tax. If it goes over the limit, the tax becomes due and you file an amended return by the last day of the month after the month you went over.
Is the Form 2290 tax deductible?+
For a business truck, yes. The Schedule C instructions list the federal highway use tax among the taxes you deduct on line 23. Our trucker tax deduction finder lists where each cost goes on your return.
Does the 2290 tax transfer when I buy a used truck?+
No. A buyer who registers the truck in their own name files their own Form 2290. If a private seller paid the tax for the period, the buyer pays a share for the months after the month of sale, and the seller can claim a credit or refund for those months. The due date does not change.
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This is a plain-language summary for reference, not legal advice. Check the official rule text before you rely on any detail. Ask a compliance professional about your own operation.