Form 2290 is the IRS return for the heavy highway vehicle use tax (HVUT) on trucks with a taxable gross weight of 55,000 lbs or more. The tax year runs July 1 to June 30, and the return is due by August 31 for trucks on the road in July. The tax is $100 at 55,000 lbs, plus $22 per extra 1,000 lbs, up to $550 above 75,000 lbs.
Who must file
You must file Form 2290 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. "Taxable gross weight" is the empty weight of the truck plus any trailers it customarily pulls, plus the heaviest load customarily carried. Owner-operators file for their own trucks. Vehicles under 55,000 lbs don't owe this tax.
Tax rates
| Taxable gross weight | Tax for a full year |
|---|---|
| Under 55,000 lbs | No tax |
| 55,000 lbs | $100 |
| 55,001–75,000 lbs | $100 plus $22 for each 1,000 lbs (or part) over 55,000 |
| Over 75,000 lbs | $550 |
Trucks first used after July pay a reduced, prorated amount from the partial-period tables in the Form 2290 instructions. Logging vehicles have lower rates.
Deadlines
- Trucks used in July: file and pay by August 31.
- Trucks first used later in the year: by the last day of the month after the month of first use. A truck first used in October is due by November 30.
- If the due date falls on a weekend or legal holiday, file by the next business day.
Suspended vehicles (low mileage)
If a truck is expected to travel 5,000 miles or less on public highways during the tax year (7,500 miles for agricultural vehicles), you still file Form 2290 but claim it as suspended and owe no tax. If it goes over the limit, the tax becomes due by the end of the month after the month the limit was exceeded.
Filing and proof of payment
- E-filing is required for returns reporting 25 or more vehicles and recommended for everyone, because the stamped Schedule 1 comes back within minutes. The IRS lists authorized e-file providers.
- Schedule 1, stamped by the IRS, is your proof of payment. You need it to register or renew registration for the truck, including IRP apportioned plates through TxDMV.
- You'll need an EIN. The IRS doesn't accept Form 2290 filed under a Social Security number.
Official instructions and rate tables: IRS: About Form 2290.