Form 2290 Heavy Vehicle Use Tax: 2026–2027 Filing Due August 31
Who Must File Form 2290
If you own a truck with a taxable gross weight of 55,000 pounds or more that travels on public highways, you must report the Heavy Vehicle Use Tax (HVUT) to the IRS every year using Form 2290.
Key Dates for the New Period
The HVUT tax period runs July 1 through June 30. The 2026–2027 period begins July 1, 2026.
- Vehicles already in use in July: File by August 31, 2026.
- Vehicles first used mid-year: File by the last day of the month following the month of first use. Buy and start running a truck in September, and you file by October 31.
How Much You Owe
Tax is tiered by taxable gross weight:
- $100 at 55,000 lbs
- Plus $22 for each additional 1,000 lbs
- Maxing out at $550 for 75,000 lbs and above
Low-mileage vehicles (under 5,000 miles per year, or 7,500 for agricultural vehicles) can be filed as "suspended" — no tax due, but you still file.
Why Filing on Time Matters
Once you file, the IRS returns a stamped Schedule 1. That document is required to register or renew your plates and to handle IRP — without it, you cannot get tags. That is exactly why so many drivers who put it off end up stuck at renewal.
The Fastest Way to File
- E-file is strongly recommended (and mandatory if you report 25 or more vehicles). E-filing usually returns your stamped Schedule 1 in minutes; paper filing takes weeks.
- You must file with an EIN (Employer Identification Number), not an SSN. If you do not have one yet, apply early — a new EIN takes about two weeks to become active in the system. Do not wait until the last minute.
A Note
Filing late or not at all means penalties plus interest, and it freezes your plates. Put August 31 on your calendar and have your EIN and vehicle VINs ready.
FAQ
Who has to file Form 2290?
Anyone who owns a truck with a taxable gross weight of 55,000 pounds or more that travels on public highways must file Form 2290 with the IRS every year to report the Heavy Vehicle Use Tax (HVUT).
When is the 2026–2027 filing due?
The tax period runs from July 1, 2026 through June 30, 2027. Vehicles already in use in July must be filed by August 31, 2026. Vehicles first used mid-year are due by the last day of the month following the month of first use — for example, a truck put into service in September is due by October 31.
How much HVUT do I owe?
The tax is tiered by taxable gross weight: $100 at 55,000 lbs, plus $22 for each additional 1,000 lbs, maxing out at $550 for 75,000 lbs and above. Vehicles driven under 5,000 miles a year (7,500 for agricultural vehicles) can be filed as "suspended" — no tax due, but you still have to file.
What is Schedule 1 and why does it matter?
After you file Form 2290, the IRS sends back a stamped Schedule 1. You need that document to register or renew plates and to handle IRP — without it, you can't get tags.
What's the difference between e-filing and paper filing?
E-filing usually gets you a stamped Schedule 1 within minutes, while paper filing can take weeks. E-filing is mandatory if you report 25 or more vehicles. You must file using an EIN, not an SSN, and a newly issued EIN takes about two weeks to become active in the system.
This article is general tax information and does not constitute personal tax, legal, or accounting advice. Please rely on the latest IRS guidance or consult a qualified professional such as Mingtu for your situation.