Form 2290 is the Heavy Highway Vehicle Use Tax Return required by the IRS for vehicles with a taxable gross weight of 55,000 pounds or more that operate on public highways. This federal excise tax helps fund highway construction and maintenance.

Who needs to file Form 2290?

Any person or business that owns and operates a heavy highway motor vehicle with a taxable gross weight of 55,000 pounds or more must file Form 2290. This includes trucking companies, owner-operators, and fleet managers.

When is Form 2290 due?

Form 2290 is due annually by August 31st for vehicles used during July. For vehicles first used after July, the form is due by the last day of the month following the month of first use.

Schedule 1 is the IRS-stamped proof of payment that shows you have paid the Heavy Vehicle Use Tax. You need this document to register your vehicle with state DMV offices and for other compliance purposes.

How much is the HVUT tax?

The HVUT ranges from $100 to $550 per vehicle annually, depending on the taxable gross weight. Vehicles 55,000-75,000 lbs pay $100 plus $22 per 1,000 lbs over 55,000. Vehicles over 75,000 lbs pay the maximum of $550.

Can I file Form 2290 online?

Yes! The IRS encourages e-filing Form 2290. With 2290Forms.com, you can file online in minutes and receive your stamped Schedule 1 instantly via email. E-filing is required if you're filing for 25 or more vehicles.

What is the penalty for filing Form 2290 late?

Late filing penalties can be significant. The penalty is typically 4.5% of the unpaid tax for each month or part of a month the return is late, up to 25%. Interest also accrues on unpaid tax from the due date.

How quickly will I receive my Schedule 1?

When you e-file with 2290Forms.com, you typically receive your IRS-stamped Schedule 1 within minutes of submission. We'll email it directly to you for immediate use.

2290 Forms - IRS Form 2290 E-Filing Service

How HVUT Tax Calculation Works

The Heavy Vehicle Use Tax is calculated based on three primary factors: the taxable gross weight of your vehicle, the month the vehicle was first used on public highways, and whether the vehicle qualifies for any special categories such as logging or suspended status.

The IRS uses a weight-based bracket system where vehicles are grouped into 1,000-pound increments from 55,000 to 75,000 pounds. The maximum annual tax of $550 applies to all vehicles weighing 75,001 pounds or more. Understanding how this calculation works helps you budget accurately for your annual HVUT obligation.

Step-by-Step Calculation Guide

Follow these steps to calculate your HVUT:

Step 1: Determine Your Taxable Gross Weight Add the unloaded weight of your vehicle to the maximum load it can carry. For tractor-trailers, include the weight of both the tractor and the heaviest trailer combination.

Step 2: Find Your Annual Tax Rate Match your weight to the IRS rate table. For example, a vehicle weighing 68,500 lbs falls in the 68,001-69,000 bracket at $408 per year.

Step 3: Apply Proration (if applicable) If the vehicle was first used after July, divide the annual tax by 12 and multiply by the number of months remaining in the tax period (through June 30).

Step 4: Apply Logging Discount (if applicable) Logging vehicles pay 75% of the standard rate. Multiply your calculated tax by 0.75.

Step 5: Check for Suspension If your vehicle will travel fewer than 5,000 miles (7,500 for agricultural vehicles) during the tax period, it qualifies as suspended and owes $0 in tax. You must still file Form 2290 to report the vehicle.

Common Calculation Examples

Example 1: Standard Truck, Full Year A truck weighing 72,500 lbs, first used in July. Annual tax for 72,001-73,000 bracket: $496 Tax owed: $496

Example 2: New Truck, Prorated A truck weighing 65,000 lbs, first used in November. Annual tax for 64,001-65,000 bracket: $320 Months remaining (Nov-Jun): 8 Prorated tax: $320 × (8/12) = $213.33

Example 3: Logging Vehicle A logging truck weighing 75,500 lbs, first used in July. Annual tax for 75,001+ bracket: $550 Logging discount: $550 × 0.75 = $412.50

Example 4: Suspended Vehicle A truck weighing 60,000 lbs that will travel fewer than 5,000 miles. Tax owed: $0 (but must still file Form 2290)

Skip the manual calculations. Our built-in HVUT calculator at 2290Forms.com automatically computes your exact tax as you enter your vehicle details.

HVUT Calculator: How to Calculate Your Form 2290 Tax

How HVUT Tax Calculation Works

Step-by-Step Calculation Guide

Common Calculation Examples

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