How to File Form 2290 (HVUT) in 2026

What HVUT is

The Heavy Vehicle Use Tax is a federal tax on trucks with a taxable gross weight of 55,000 lbs or more. It pays into the Highway Trust Fund. Tax year runs July 1 through June 30.

How much you owe

• 55,000 lbs → $100/year
• Each additional 1,000 lbs adds $22
• Maxes out at $550/year for trucks 75,000 lbs and over
• Logging vehicles (carrying only forest products) pay 75% of the standard rate

Use the HVUT calculator for your exact number.

Due dates

• Truck in use July 1 → Form 2290 due August 31
• Truck first used after July → Form 2290 due last day of month after first-use month (e.g. first used in October → due November 30)

What you need before you file

1. EIN — not your SSN. Must be at least two weeks old or e-filing will reject. Apply free at IRS.gov if you don't have one.
2. VIN for every taxable vehicle
3. Taxable gross weight per vehicle
4. First-use month per vehicle

E-file vs paper

E-filing is faster, cheaper, and required for fleets of 25+ trucks. Cost: $15–$45 through any IRS-authorized 2290 e-file provider (eForm2290, ExpressTruckTax, J.J. Keller). You get your stamped Schedule 1 back in minutes.

Paper filing takes 4–6 weeks for the stamped Schedule 1 to come back, and you cannot renew your tags without it.

Why the stamped Schedule 1 matters

Your state DMV will not renew your tractor's registration without proof you paid HVUT. The stamped Schedule 1 is that proof. Always keep a current copy in the truck.

Suspended vehicle exemption (Form 2290 Schedule)

If you expect to run under 5,000 miles (7,500 for ag vehicles) for the tax year, you still file Form 2290 but you owe $0. Required to maintain the exemption.

Common mistakes

• Using SSN instead of EIN — automatic rejection
• Using a brand-new EIN — wait two weeks after applying
• Listing taxable gross weight wrong — it's the higher of (a) actual weight loaded or (b) the weight the truck is registered/insured for