What Is HVUT Form 2290? Rates, Deadlines, and Schedule 1

Form 2290 is the IRS return used to report and pay the Heavy Vehicle Use Tax (HVUT), a federal excise tax on highway vehicles with a taxable gross weight of 55,000 pounds or more.¹ The tax runs on a July 1 to June 30 fiscal year, so the current period covers July 1, 2025 through June 30, 2026, and returns for vehicles already in use during July are due by August 31.² Annual tax ranges from $100 to $550 depending on weight.

Which Vehicles Owe the Tax

Any highway motor vehicle with a taxable gross weight of at least 55,000 pounds owes HVUT if it operates on U.S. public roads. This commonly includes large commercial trucks, truck tractors, and heavy buses. Taxable gross weight is more than the truck alone: it includes the unloaded weight of the vehicle, the unloaded weight of any semitrailers or trailers you customarily use with it, and the maximum load you would normally carry.³

The tax falls on the person in whose name the vehicle is registered under state law, not necessarily the driver or the employer.⁴ If a vehicle changes hands mid-period, the new owner may owe a prorated share for the remaining months.

How Much You Owe

For a vehicle used the full 12-month period starting in July, the tax begins at $100 at exactly 55,000 pounds and increases by $22 for each additional 1,000 pounds up to 75,000 pounds. Anything over 75,000 pounds pays a flat $550.¹ Sample rates:

55,000 lbs: $100
58,001–59,000 lbs: $188
62,001–63,000 lbs: $276
66,001–67,000 lbs: $364
70,001–71,000 lbs: $452
74,001–75,000 lbs: $540
Over 75,000 lbs: $550

The full table lists 22 weight categories in 1,000-pound increments and appears on page 2 of Form 2290.⁵

Logging Vehicles

Trucks used exclusively to haul harvested forest products to and from forested sites qualify for a 25 percent reduction.⁶ A 55,000-pound vehicle owes $75 instead of $100, and one over 75,000 pounds owes $412.50 instead of $550. The vehicle must be registered under state law as one used exclusively for transporting harvested forest products.⁷

Vehicles First Used After July

If you first put a vehicle on public highways after July, the tax is prorated from the first day of that month through June 30.⁴ The Form 2290 instructions include partial-period tables that give the exact amount for each weight class and month of first use.⁸

Mileage Suspensions and Exempt Vehicles

Even at 55,000 pounds or more, you can claim a suspension if you reasonably expect the vehicle to travel 5,000 miles or fewer on public highways during the tax period. Agricultural vehicles get a 7,500-mile threshold, and only public highway miles count toward that limit; miles driven on a farm do not.⁸

You still file Form 2290 to claim the suspension, even though no tax is due.⁹ If the vehicle later exceeds the mileage limit, the suspension ends and you owe the full tax for the remaining months; file an updated Form 2290 and pay what is due.¹⁰

Some vehicles are fully exempt regardless of weight or mileage. State and local government vehicles are exempt under federal law, and the federal government can authorize exemptions for vehicles it operates.¹⁰ Certain transit-type buses meeting a passenger-fare revenue test are also exempt. Form 2290 additionally lists vehicles operated by the American Red Cross, Indian tribal governments, and nonprofit volunteer fire departments or ambulance associations as exempt categories.

What You Need Before Filing

You need an Employer Identification Number. The IRS does not accept Social Security numbers on Form 2290, so every filer, from a single owner-operator to a large fleet, must use an EIN.⁸ Apply at IRS.gov/EIN if you do not have one. The business name and address on your return must match what the IRS has on file for that EIN; mismatches can delay processing or cause rejection.

You also need the Vehicle Identification Number for every vehicle you report. Check each VIN carefully, because an error can keep you from getting the stamped Schedule 1 you need to register the vehicle. Finally, know the taxable gross weight category for each vehicle so you can pull the correct amount from the rate table.

How to File and Pay

If you are filing for 25 or more taxed vehicles, you must e-file through a commercial software provider approved by the IRS; Form 2290 cannot be e-filed directly on IRS.gov.¹¹ E-filing produces a faster turnaround and an electronically watermarked Schedule 1. With fewer than 25 vehicles, e-filing is optional but faster. Paper returns are mailed to the IRS, and the mailing address depends on whether payment accompanies the form.

For payment, the Electronic Federal Tax Payment System (EFTPS) allows secure digital transfers. New EFTPS users should plan ahead: after enrolling, you receive a PIN by mail in five to seven business days before you can schedule a payment.¹² You can also pay by credit card, debit card, check, or money order. Card payments go through authorized third-party processors that may charge a convenience fee.

Schedule 1: Your Proof of Payment

The most useful document you receive after filing is the stamped Schedule 1. States require it as proof of HVUT payment before they will register your vehicle, and U.S. Customs and Border Protection requires it for Canadian and Mexican vehicles entering the country.⁷ E-filers receive an electronically watermarked copy. Paper filers submit two copies, and the IRS stamps and returns one.

If your state registration comes up for renewal in July, August, or September before you have filed the new return, you can use the stamped Schedule 1 from the immediately previous tax period as temporary proof.⁷

Filing Deadlines

For vehicles already in use during July, Form 2290 is due by August 31.¹³ The tax is a prepayment for the upcoming July 1 through June 30 cycle.

For a new or additional heavy vehicle placed on public highways after July, the filing deadline is the last day of the month following the month of first use.¹³ So a truck first driven on public roads in October has a Form 2290 due by November 30. When a deadline falls on a weekend or federal holiday, it moves to the next business day.

Penalties and Interest for Late Filing

Two separate penalties can apply. The failure-to-file penalty is 5 percent of the unpaid tax for each month or partial month the return is late, up to 25 percent.¹⁴ The failure-to-pay penalty is 0.5 percent per month on tax shown on the return but not paid by the due date, also capped at 25 percent. When both run at once, the filing penalty is reduced by the payment penalty, keeping the combined monthly rate at 5 percent.

Interest also accrues on any unpaid balance. The rate is set quarterly at the federal short-term rate plus three points; for the first quarter of 2026, that rate is 7 percent per year, compounded daily.¹⁵ Interest applies to both unpaid tax and accumulated penalties until paid in full.

Many states also suspend the registration of vehicles whose owners cannot show proof of HVUT payment.¹⁶ That can take the truck off the road entirely, and the practical cost of late filing often outweighs the IRS penalty itself.

Refunds and Credits

You may be entitled to a credit or refund in a few situations. If your vehicle is sold, destroyed in an accident, or stolen before June 1 of the tax period and is not used again during the period, you can claim a prorated credit on your next Form 2290 or request a cash refund on Form 8849, Schedule 6.⁷ You can also claim a credit if you paid the tax but the vehicle ended up traveling 5,000 miles or fewer on public highways (7,500 or fewer for agricultural vehicles) during the period.

For a sold or destroyed vehicle, you must provide the VIN, the taxable gross weight category, the date of sale, destruction, or theft, and (for vehicles sold on or after July 1, 2015) the buyer’s name and address.¹⁷ Mileage-based claims cannot be filed until after June 30, because you need to confirm the vehicle stayed under the limit for the full period. A refund claim generally must be filed within three years of when the return was filed or two years from when the tax was paid, whichever is later.

One limit: you cannot claim a credit or refund just because you carried lighter loads than usual or changed how you used the vehicle during the period.⁷

Recordkeeping

Keep copies of every filed Form 2290 and stamped Schedule 1 for at least three years after the date the tax was due or paid, whichever is later.⁸ If you claimed a mileage suspension, keep records of actual highway mileage for at least three years after the end of the suspension period. For agricultural vehicles, keep separate records showing farm miles versus public highway miles, since only the highway miles count against the 7,500-mile threshold.

1
Office of the Law Revision Counsel. 26 USC 4481 – Imposition of Tax
2
Internal Revenue Service. Key Filing Deadlines for the Heavy Highway Vehicle Use Tax
3
GovInfo. 26 USC 4482 – Definitions
4
Office of the Law Revision Counsel. 26 USC 4481 – Imposition of Tax
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Internal Revenue Service. Form 2290 (Rev. July 2025) – Heavy Highway Vehicle Use Tax Return
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eCFR. 26 CFR Part 41 – Excise Tax on Use of Certain Highway Motor Vehicles
7
Internal Revenue Service. Instructions for Form 2290
8
Internal Revenue Service. Instructions for Form 2290 (Rev. July 2025)
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Internal Revenue Service. About Form 2290 – Heavy Highway Vehicle Use Tax Return
10
Office of the Law Revision Counsel. 26 USC 4483 – Exemptions
11
Internal Revenue Service. E-file Form 2290
12
Electronic Federal Tax Payment System. Welcome to EFTPS Online
13
Internal Revenue Service. When Form 2290 Taxes Are Due
14
Office of the Law Revision Counsel. 26 USC 6651 – Failure to File Tax Return or to Pay Tax
15
Internal Revenue Service. Quarterly Interest Rates
16
Federal Highway Administration. HVUT Penalties
17
Internal Revenue Service. Instructions for Schedule 6 (Form 8849)