2290s explained: when Form 2290 is due and who files it

A 2290 is the IRS return for the heavy highway vehicle use tax (HVUT), a federal excise tax on heavy trucks, truck tractors, and buses that use public highways. The tax period runs July 1 to June 30, and the current one ends June 30, 2027.

The same form also suspends the tax on low-mileage trucks, reports weight increases, and claims credits for trucks that were sold, destroyed, or stolen. The tax goes to the federal Highway Trust Fund.

Who must file Form 2290?

You file 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 period. That covers individuals, LLCs, corporations, and partnerships alike.

Pickups, vans, and panel trucks generally fall under 55,000 pounds and owe nothing. Vehicles used and operated by federal, state, or local governments, the American Red Cross, and nonprofit volunteer fire, ambulance, or rescue squads are among those exempt.

How is taxable gross weight figured?

Taxable gross weight is not the tractor alone. Under the Form 2290 instructions, it adds up three things:

• The truck's unloaded weight, fully equipped with fuel, oil, and water
• The unloaded weight of the trailers it customarily pulls
• The heaviest load it customarily carries

It can't be lower than the highest gross weight you declared to register the truck in any state, including apportioned IRP registration. Weights declared only for short-term special permits don't count.

The annual tax is $100 at 55,000 pounds, plus $22 for each additional 1,000 pounds, up to $550 for anything over 75,000 pounds. A typical 80,000-pound tractor-trailer pays the $550 maximum.

Trucks first used after July pay only for the months left in the period, from the IRS partial-period table. Logging vehicles pay reduced rates, from $75 up to $412.50 a year.

Buying a used truck mid-year

If you buy a used truck from a private seller who already paid for the period, and you first drive it in the month of sale, your tax runs from the next month. The IRS example: a truck bought September 9, 2026, owes 9/12 of $550, or $412.50, due November 2, 2026.

Ask for a copy of the seller's stamped Schedule 1 to confirm the tax was paid. The seller can then claim a credit for the months after the sale.

How to pay

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

• Electronic funds withdrawal, when you e-file
• EFTPS, which needs enrollment in advance (allow 5 to 7 business days)
• Credit or debit card, through an IRS payment processor that charges a fee
• Check or money order with the Form 2290-V payment voucher

Form 2290 handles most mid-year changes, but each one has its own filing and deadline.

• Low mileage: expect 5,000 miles or less on public highways (7,500 for agricultural vehicles)? List the truck as suspended, category W, and pay no tax. Keep a record of actual highway miles.
• Suspended truck goes over: the tax comes due. File an amended return by the last day of the month after the month it exceeded the limit.
• Heavier truck: if the taxable gross weight moves into a higher category, file an amended return and pay the difference by the last day of the month after the increase.
• Sold, destroyed, or stolen before June 1: claim a credit on your next Form 2290, or a refund on Form 8849 with Schedule 6.
• Paid, but drove 5,000 miles or less: claim a credit on your first return for the next period, or a refund on Form 8849 once the period ends.
• Wrong VIN: check the VIN Correction box, list the corrected VIN on Schedule 1, and attach an explanation.

Selling a suspended truck? Give the buyer a signed statement with both parties' names, addresses, and EINs, the VIN, the sale date, and the odometer readings. Without it, you can stay liable if the buyer goes over the mileage limit.