Federal taxes
Form 2290 and the Heavy Vehicle Use Tax (HVUT)
Form 2290 reports the federal heavy vehicle use tax for trucks with a taxable gross weight of 55,000 pounds or more. The tax runs from $100 to $550 per year, and the stamped Schedule 1 the IRS sends back is your proof of payment when you register the truck.
By Evan Reid, Founder of Haul Handbook · Updated Jul 18, 2026
What the tax is
The federal Heavy Vehicle Use Tax (HVUT) is reported on IRS Form 2290 for highway motor vehicles with a taxable gross weight of 55,000 pounds or more.
The trigger is taxable gross weight, a defined figure on the form, not the empty weight of the truck alone. Check the current Form 2290 instructions for how the IRS has you compute it before you decide a vehicle is under the line.
How much it costs
Category A (55,000 lb) owes $100 per year. The tax rises $22 for each 1,000 pounds of taxable gross weight over 55,000, reaching $540 at category U (74,001-75,000 lb) and capping at $550 for category V (over 75,000 lb).
Reduced rates for logging vehicles run from $75 (55,000 lb) to $412.50 (over 75,000 lb).
Tax year and deadline
July 1 through June 30. The Form 2290 in effect at verification covers July 1, 2026 through June 30, 2027.
File by the last day of the month following the month of first use on a public highway. For vehicles first used in July, file between July 1 and August 31.
New carriers trip on this one: the deadline follows the month you first put the truck on the road, not the calendar year. Put a truck to work in March and the filing is due by the last day of April under the same rule.
Schedule 1: your proof of payment
One copy of Schedule 1 (Form 2290) is stamped (or IRS-watermarked when e-filing) and returned to the filer as proof of payment when registering vehicles with a state. E-filers can receive the watermarked Schedule 1 within minutes. Cross-link to IRP: the base state requires it to issue or renew apportioned plates.
This is the piece that blocks people. Your base state wants the stamped Schedule 1 before it issues or renews apportioned plates, so a missed 2290 filing turns into a truck that cannot be registered. How apportioned registration works state by state is covered in IRP registration by state.
Low-mileage vehicles
Vehicles expected to travel 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the tax period are reported as suspended (category W) and owe no tax, but Form 2290 must still be filed.
E-filing
E-filing is required when reporting 25 or more taxed vehicles and encouraged for all filers.
For a one-truck operation the practical reason to e-file is speed: the watermarked Schedule 1 can come back within minutes, and the plates follow that much sooner.
Where HVUT fits
HVUT is the annual federal piece of a carrier’s tax stack. Fuel taxes settle quarterly across states through the IFTA system, with the current rates in IFTA rates by state. A few states also charge their own mileage-based taxes, compared in weight-distance tax states. The identifier the IRS ties the filing to is your EIN, while your USDOT number handles the safety side, and the full startup budget picture is in what it costs to start a trucking company.
Frequently asked questions
Which trucks owe the heavy vehicle use tax?
- Highway motor vehicles with a taxable gross weight of 55,000 pounds or more owe the tax, reported on IRS Form 2290. Taxable gross weight is a defined figure that includes more than the empty truck, so check the form instructions before ruling a vehicle out.
How much is the tax per year?
- The annual tax runs from $100 at the 55,000 pounds floor up to a $550 cap for the heaviest vehicles, with reduced rates for logging vehicles.
When is Form 2290 due?
- File by the last day of the month following the month of first use on a public highway. For vehicles first used in July, file between July 1 and August 31.
What is the Schedule 1 for?
- One copy of Schedule 1 (Form 2290) is stamped (or IRS-watermarked when e-filing) and returned to the filer as proof of payment when registering vehicles with a state. E-filers can receive the watermarked Schedule 1 within minutes. Cross-link to IRP: the base state requires it to issue or renew apportioned plates.
What if my truck stays under the mileage limit?
- Vehicles expected to travel 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the tax period are reported as suspended (category W) and owe no tax, but Form 2290 must still be filed.
Sources
Primary statutes and official agency pages this guide relies on. Laws and fees change, so confirm against the current source before you act.
- Trucking Tax Center · Internal Revenue Service (IRS)
- Form 2290, Heavy Highway Vehicle Use Tax Return (Rev. July 2026, period July 1, 2026 through June 30, 2027) · Internal Revenue Service (IRS)
Haul Handbook publishes educational information about trucking registration and compliance requirements. This is not legal, financial, or tax advice. Rules, fees, and deadlines change; confirm with the agency before you file or pay.