What Is Form 2290? The Complete HVUT Guide for Truckers 2026

HVUT is the IRS's annual tax on heavy highway vehicles, filed on Form 2290. If your truck's taxable gross weight is 55,000 pounds or more, you owe it every year. States use the IRS-stamped Schedule 1 as proof of payment when you register for IRP plates, so file early in your startup sequence.

The tax runs $100 to $550 per vehicle per year depending on weight. Most Class 8 tractors land at the $550 max.

Who pays it

You file Form 2290 if a highway motor vehicle with a taxable gross weight of 55,000 pounds or more is registered in your name. That covers just about every Class 8 tractor running interstate.

Taxable gross weight is not just the empty truck. The IRS counts the truck fully equipped, plus any trailers you customarily pull, plus the maximum load you customarily carry. A typical 80,000 pound combination clears the threshold easily.

What it costs: the actual table

This is where most summaries get sloppy. The tax is not a flat $550. It scales with weight:

So a truck at 60,000 pounds pays $210, not $550. Logging vehicles pay a reduced rate. File the wrong weight and you either overpay or underpay, and underpaying draws IRS penalties.

Deadlines that actually matter

The tax year runs July 1 to June 30. The deadline follows the truck, not the calendar: file by the last day of the month after first use.

Buy a truck in November and hit the road? Your Form 2290 is due December 31, prorated for the months remaining in the tax year. If a due date lands on a weekend or holiday, it moves to the next business day.

The mileage exception

Expect to run a truck 5,000 miles or fewer on public highways this year (7,500 for farm vehicles)? You still file Form 2290, but you claim suspension and owe $0. If the truck blows past the limit mid-year, the full tax becomes due and you file an amended return. Keep mileage records. The IRS can ask.

Why this comes before IRP plates

Here is the sequencing that trips up new carriers: when you register for apportioned IRP plates, your state asks for proof you paid HVUT. That proof is the stamped Schedule 1, the receipt the IRS sends back after accepting your Form 2290. E-file and it arrives watermarked within minutes. File by mail and you wait up to six weeks. No Schedule 1, no plates. This is exactly why HVUT sits before IRP in your startup order.

How to file

1. Get your EIN first. The IRS will not take your Social Security number on Form 2290. The name on the return must match your EIN exactly, and a brand new EIN takes about four weeks to land in the IRS's systems, so don't wait until deadline week.
2. Gather VINs and weights for every truck.
3. E-file through an IRS-approved provider. E-filing is required if you report 25 or more vehicles. The IRS does not e-file 2290s directly on its own site.
4. Pay in full with the return. Credit or debit card, direct debit through e-file, EFTPS, or check with Form 2290-V.
5. Save your stamped Schedule 1. You will hand it to your base state when you register for IRP.

Sources

• IRS Trucking Tax Center
• IRS: When Form 2290 taxes are due
• IRS: Instructions for Form 2290 (2026)
• IRS: Apply for an EIN online