Form 2290 is the IRS return for the heavy highway vehicle use tax, paid on trucks, tractors and buses with a taxable gross weight of 55,000 pounds or more. As of October 2026, the yearly tax runs from $100 at 55,000 pounds up to $550 for vehicles over 75,000 pounds, and for a vehicle first used in July 2026 the return is due by August 31, 2026.
The current tax period runs from July 1, 2026 to June 30, 2027. The key detail is that the deadline has nothing to do with your state registration date. It's tied to the month you first drive the truck on a public highway in the period.
Form 2290 tax rates for 2026 to 2027
| Taxable gross weight (pounds) | Category | Yearly tax, vehicles except logging | Logging vehicles |
|---|---|---|---|
| 55,000 | A | $100.00 | $75.00 |
| 55,001 to 56,000 | B | $122.00 | $91.50 |
| 60,001 to 61,000 | G | $232.00 | $174.00 |
| 65,001 to 66,000 | L | $342.00 | $256.50 |
| 70,001 to 71,000 | Q | $452.00 | $339.00 |
| 74,001 to 75,000 | U | $540.00 | $405.00 |
| Over 75,000 | V | $550.00 | $412.50 |
Those are rows from the Tax Computation table on the July 2026 revision of the form. Each extra 1,000 pounds between them adds the same step, which is why category B is $122.00 and C is $144.00. Logging vehicles pay a reduced rate.
When Form 2290 is due
You file for the month a taxable vehicle is first used on public highways during the period, by the last day of the following month. If that date falls on a weekend or legal holiday, you file by the next business day. The IRS gives its own examples:
| First used on a public highway in | File Form 2290 by |
|---|---|
| July 2026 | August 31, 2026 |
| August 2026 | September 30, 2026 |
| November 2026 | The last day of December 2026 |
Vehicles first used after July pay a partial-period tax based on the months left. The instructions show the maths: a used truck on the $550 category, first used by its new owner in September, owes 9/12 of $550, which is $412.50. If you first use trucks in more than one month, you file a separate Form 2290 for each month.
Who has to file
- You 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 at the time of first use.
- The vehicle must have a taxable gross weight of 55,000 pounds or more. Trucks, truck tractors and buses count.
- You need an EIN. The instructions say you can't use your social security number. If you don't have one, see how to get an EIN; the IRS online application is free.
- Single-owner disregarded entities and qualified S corporation subsidiaries are treated as separate entities for excise tax, so they file in their own name.
Low mileage trucks: claim suspension
If you expect a vehicle to travel 5,000 miles or less on public highways during the period, or 7,500 miles or less for agricultural vehicles, you can claim suspension from the tax. You still file Form 2290 and list the vehicle in category W, but you don't pay the tax. If the truck later goes over the mileage limit, you file again and pay. You can also claim a credit for tax already paid on a vehicle that was destroyed, stolen, sold, or ended up under the mileage limit.
How to file, step by step
- Gather your EIN, each vehicle identification number (VIN) and each vehicle's taxable gross weight.
- Work out the category for each truck from the Tax Computation table, and the partial-period amount if first use was after July.
- Choose how to file. The IRS says you must e-file if you're reporting 25 or more vehicles, and it encourages everyone else to e-file too. Tax-suspended vehicles don't count toward the 25.
- Pay by EFTPS, card or check with Form 2290-V. Don't send cash.
- Keep the stamped Schedule 1. It's your proof of payment for state registration, and US Customs and Border Protection asks for it for Canadian or Mexican vehicles entering the US. With e-file, the IRS says it can be available within minutes.
If you file late
The IRS can charge penalties and interest for filing or paying late. If you believe you had reasonable cause, send a letter explaining why, or request relief through IRS.gov/PenaltyRelief. Don't attach the explanation to the return itself. If you're running a small fleet, these tips for running a safer trucking business are worth a read alongside your tax calendar.
The verdict
Form 2290 is a short return with an expensive habit of being forgotten, because it doesn't line up with your registration renewal. Put August 31 in the calendar every year for trucks on the road in July, and remember that every new truck starts its own clock. I'd e-file even with one truck: the stamped Schedule 1 comes back in minutes, and that's the document your state will ask for. And if a truck will really stay under 5,000 miles, claim suspension rather than paying tax you don't owe.
Frequently asked questions
What is Form 2290?
It's the IRS return for the heavy highway vehicle use tax on trucks, tractors and buses with a taxable gross weight of 55,000 pounds or more.
Want AI doing the heavy lifting in your marketing?
I build the systems that handle the boring 80 percent, so you get your week back. Done properly, with the human kept in.
How much is the Form 2290 tax?
As of October 2026, it ranges from $100 a year at 55,000 pounds to $550 for vehicles over 75,000 pounds, with lower rates for logging vehicles.
When is Form 2290 due?
By the last day of the month after the month the vehicle is first used on public highways in the period. For first use in July 2026, it's due August 31, 2026.
Do I need an EIN for Form 2290?
Yes. The IRS says you must have an EIN and can't use your social security number.
Is e-filing required for Form 2290?
You must e-file if you're reporting 25 or more taxable vehicles. Everyone else can file on paper, but the IRS encourages e-filing.
What if my truck drives under 5,000 miles?
You can claim suspension from the tax if you expect 5,000 miles or less on public highways, or 7,500 or less for agricultural vehicles. You still file the form.
What is Schedule 1 of Form 2290?
It's your proof of payment. The IRS stamps and returns it, and you use it to register the vehicle with your state.
