Form 2290: Heavy Vehicle Use Tax Return (IRS)

Form 2290 is the return for the federal heavy highway vehicle use tax. The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. The form and its separate Schedule 1 report those vehicles, figure the tax, and list any vehicles that are suspended from the tax.

This post is general information from the July 2026 revision of Form 2290 and its instructions. That revision covers the tax period that begins on July 1, 2026, and ends on June 30, 2027. The form says not to use it for a period that began on or before June 30, 2026. This post does not tell you what to do in your case.

Who must file

The instructions say you must file Form 2290 and Schedule 1 for the period if a taxable highway motor vehicle is registered, or required to be registered, in your name under state, District of Columbia, Canadian, or Mexican law at the time of its first use during the tax period. The vehicle must have a taxable gross weight of 55,000 pounds or more.

The filer can be an individual, a limited liability company, a corporation, a partnership, or another type of organization, including a nonprofit.

The instructions say that vans, pickup trucks, and panel trucks are generally not taxable, because their taxable gross weight is below 55,000 pounds. Buses and trucks designed to carry a load over public highways are the usual examples of taxable vehicles.

What the form asks

Line 1 asks whether the vehicles were used on public highways during the month. If yes, you enter the month as a six-digit number, such as 202607 for July 2026.
Line 2 carries the total tax from page 2. Line 3 adds tax for an increase in taxable gross weight. Line 4 adds lines 2 and 3.
Line 5 is for credits, such as tax paid on vehicles that were destroyed, stolen, or sold. Line 6 is the balance due.
Part II is the statement for suspended vehicles. Vehicles listed as category W are suspended if you expect them to be used 5,000 miles or less during the period, or 7,500 miles or less for agricultural vehicles.
Page 2 is the tax computation table. It lists categories A through V by taxable gross weight, starting at 55,000 pounds, and it has a separate column for logging vehicles.

Schedule 1

Schedule 1 lists each vehicle by its vehicle identification number (VIN) and tax category. It also records the month the vehicle was first used. You complete two copies and attach both to Form 2290. The IRS stamps one copy and returns it to you. You can use that copy as proof of payment when you register the vehicle with a state.

Schedule 1 also has a consent to disclosure. The form says that the consent must be received by the IRS within 120 days of the date you sign it.

When to file

The instructions say to file by the last day of the month after the month the vehicle was first used on a public highway during the period. For example, a vehicle first used in July 2026 is due by August 31, 2026. A vehicle first used in May 2027 is due by June 30, 2027. If a due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.

The deadline does not depend on the state registration date. The instructions also say that vehicles first used in more than one month need a separate Form 2290 for each month.

Electronic filing

The instructions say electronic filing is required for each return that reports and pays tax on 25 or more vehicles. Tax-suspended vehicles are not counted for that rule, because no tax is paid on them. Electronic filing is available through an IRS e-file provider. The instructions also say payment can be made through EFTPS or by credit or debit card.

Before you file

You need an employer identification number (EIN). The instructions say you cannot use a social security number.
List each vehicle's VIN, its tax category, and its month of first use on Schedule 1.
Check the instructions for the category and for any suspended vehicles, including the mileage limits.
Sign the return. A paid preparer also signs and lists a PTIN.

For taxes on fuel that some trucking and farm operations claim, read Form 4136: The Federal Fuel Tax Credit Explained. For other federal excise returns, read Federal Excise Taxes: How Form 720 Works Each Quarter. For depreciation on business vehicles, read Depreciation Basics: MACRS, Recovery Periods, and the 2025 Bonus Rules.

Sources: Sources: IRS, Form 2290, Heavy Highway Vehicle Use Tax Return (Rev. July 2026) (https://www.irs.gov/pub/irs-pdf/f2290.pdf); Instructions for Form 2290 (Rev. July 2026) (https://www.irs.gov/pub/irs-pdf/i2290.pdf) This is general information, not advice about your specific return.

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