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The heavy vehicle use tax (HVUT) is due to the Internal Revenue Service (IRS) by August 31 each year. However, if you add trucks to your fleet between annual filings, you may need to file Form 2290 (Heavy Highway Vehicle Use Tax Return) again after that date.

Anyone who has registered or is required to register a heavy highway motor vehicle with a taxable gross weight of 55,000 pounds or more in their name at the time of first use on the public highways during the reporting period must file Form 2290.

Filing deadlines

The filing season for Form 2290 is July 1 through June 30. The filing deadline is based on the month you first use the taxable vehicle on public highways during the reporting period.

Annual For vehicles you first use on a public highway in July, file Form 2290 between July 1 and August 31. This is the annual filing period.

In between If you place an additional taxable truck registered in your name on the road during any month other than July, you are liable for the HVUT, prorated for the months during which the truck is in service. You must file Form 2290 for these trucks by the last day of the month following the month the vehicle was first used on public highways.

If the vehicle is first used during...Then, file Form 2290 with your payment by…
JulyAugust 31
AugustSeptember 30
SeptemberOctober 31
OctoberNovember 30
NovemberDecember 31
DecemberJanuary 31
JanuaryLast day of February
FebruaryMarch 31
MarchApril 30
AprilMay 31
MayJune 30

Ready to file?

Gather your information:

  • Employer identification number (EIN). You cannot use your Social Security number. If you don’t already have an EIN, it will take about four weeks to establish your new EIN in IRS systems.
  • Use the same name on your Form 2290 as was assigned to you with your EIN. Your name control on Form 2290 must match your EIN.
  • Vehicle Identification Number of each vehicle.
  • Taxable gross weight of each vehicle. Use the tax computation table on page two of Form 2290 to calculate your tax based on each vehicle’s taxable gross weight.

Review the filing options:

  • E-file: E-filing is required if you are reporting 25 or more taxed vehicles on a Form 2290, and it is encouraged for all for faster processing. You can receive a watermarked Schedule 1 within minutes. The Schedule 1 is proof that you paid the HVUT and is required to register your vehicle. Note: To avoid problems, ensure the watermark on your Schedule 1 is legible before submitting it to your state’s department of motor vehicles. You may need to reprint with fresh ink or on a different printer to ensure a legible watermark.
  • Mail a paper copy: Complete and mail Form 2290. Expect to receive your stamped Schedule 1 within six weeks after the IRS receives your Form 2290.

Pay: You must pay the tax in full with your Form 2290.

Key to remember: HVUT can be due more than once each year. Be sure to understand the deadlines, then file and pay all your Form 2290 taxes on time to avoid paying interest and penalties.

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Most Recent Highlights In Environmental

2026-06-24T05:00:00Z

Virginia reinstates power plant CO2 budget program

Effective date: April 24, 2026

This applies to: Power plant owners

Description of change: The Virginia Department of Environmental Quality reinstated the Virginia CO2 Budget Trading Program Regulation, which implements the Regional Greenhouse Gas Initiative (RGGI). Participation in the RGGI was stopped in 2023, but the state will resume participation on July 1, 2026, the same date on which the compliance requirements take effect.

The regulation requires fossil fuel-fired units that serve an electricity generator with a capacity of 25 megawatts or more to obtain enough allowances to cover CO2 emissions, which they can purchase in the September and December RGGI auctions.

The department also adopted amendments to the regulations, including establishing a one-time 6-month control period from July 1, 2026, to December 31, 2026.

Related state info: Clean air operating permits state comparison

2026-06-24T05:00:00Z

New Hampshire updates sludge management rules

Effective date: May 15, 2026

This applies to: Owners and operators of drinking water and wastewater treatment plants that generate sludge; land application sites; and facilities that treat, manage, or dispose of sludge

Description of change: The New Hampshire Department of Environmental Services amended sludge management rules. Major changes include:

  • Reinstating 5-year site and facility permit renewals (instead of 10 years),
  • Adding annual reporting requirements for sludge haulers (which already apply to septage haulers), and
  • Requiring all applications to be submitted electronically.

The rule also codifies per- and polyfluoroalkyl substances (PFAS) sampling (implemented in 2019 for the sludge quality certificate program).

2026-06-24T05:00:00Z

New Jersey adopts permanent remediation standards for PFAS

Effective date: June 15, 2026

This applies to: Contaminated sites subject to the remediation regulations for contaminated groundwater, soil, and soil leachate

Description of change: The New Jersey Department of Environmental Protection (NJDEP) formally adopted its interim remediation standards for specific per- and polyfluoroalkyl substances (PFAS), including:

  • Groundwater quality standards for hexafluoropropylene oxide dimer acid and its ammonium salt (GenX chemicals); and
  • Soil and soil leachate remediation standards for:
    • Perfluorononanoic acid (PFNA);
    • Perfluorooctane sulfonate (PFOS);
    • Perfluorooctanoic acid (PFOA);
    • GenX chemicals; and
    • Methanol.

The interim standards have been in place since 2022 and 2023, requiring regulated entities to conduct remediation to ensure these PFAS are cleaned up.

Additionally, the NJDEP amended the technical requirements to mandate analyses of the following chemicals in all media when contaminants are unknown or not well documented at a contaminated site:

  • PFNA,
  • PFOS,
  • PFOA,
  • GenX chemicals, and
  • 2,3,7,8-tetrachlorodibenzo-p-dioxin.
2026-06-24T05:00:00Z

Indiana adds permanent underground carbon dioxide storage rules

Effective date: June 10, 2026

This applies to: Entities that seek to participate in carbon sequestration projects

Description of change: The Natural Resources Commission adopted rules for permanent underground carbon dioxide storage, establishing:

  • The applicability of carbon sequestration projects, and
  • The rules for the Department of Natural Resources issuing involuntary integration orders and certificates of project completion.

The rules impact entities seeking to participate in carbon sequestration projects under IC 14-39. The regulations also affect pore space owners and surface owners.

2026-06-24T05:00:00Z

Nevada adds requirements for hazardous waste recyclers

Effective date: June 8, 2026

This applies to: Hazardous waste recyclers

Description of change: The State Environmental Commission adopted regulations to add requirements for entities that recycle certain hazardous waste, including compliance with:

  • Certain federal requirements;
  • Local zoning requirements, if applicable;
  • Specific reporting and notification requirements; and
  • Other particular regulations of the commission.

The rules also:

  • Exempt owners and operators of certain facilities that recycle certain hazardous materials without storing those materials before they’re recycled from the above requirements, and
  • Add fees for written determinations (required to construct or operate a facility or mobile unit for hazardous waste recycling) and for the facilities that recycle certain hazardous materials without storing those materials before they’re recycled.
See More

Most Recent Highlights In Transportation

2026-06-24T05:00:00Z

Virginia reinstates power plant CO2 budget program

Effective date: April 24, 2026

This applies to: Power plant owners

Description of change: The Virginia Department of Environmental Quality reinstated the Virginia CO2 Budget Trading Program Regulation, which implements the Regional Greenhouse Gas Initiative (RGGI). Participation in the RGGI was stopped in 2023, but the state will resume participation on July 1, 2026, the same date on which the compliance requirements take effect.

The regulation requires fossil fuel-fired units that serve an electricity generator with a capacity of 25 megawatts or more to obtain enough allowances to cover CO2 emissions, which they can purchase in the September and December RGGI auctions.

The department also adopted amendments to the regulations, including establishing a one-time 6-month control period from July 1, 2026, to December 31, 2026.

Related state info: Clean air operating permits state comparison

2026-06-24T05:00:00Z

New Hampshire updates sludge management rules

Effective date: May 15, 2026

This applies to: Owners and operators of drinking water and wastewater treatment plants that generate sludge; land application sites; and facilities that treat, manage, or dispose of sludge

Description of change: The New Hampshire Department of Environmental Services amended sludge management rules. Major changes include:

  • Reinstating 5-year site and facility permit renewals (instead of 10 years),
  • Adding annual reporting requirements for sludge haulers (which already apply to septage haulers), and
  • Requiring all applications to be submitted electronically.

The rule also codifies per- and polyfluoroalkyl substances (PFAS) sampling (implemented in 2019 for the sludge quality certificate program).

2026-06-24T05:00:00Z

New Jersey adopts permanent remediation standards for PFAS

Effective date: June 15, 2026

This applies to: Contaminated sites subject to the remediation regulations for contaminated groundwater, soil, and soil leachate

Description of change: The New Jersey Department of Environmental Protection (NJDEP) formally adopted its interim remediation standards for specific per- and polyfluoroalkyl substances (PFAS), including:

  • Groundwater quality standards for hexafluoropropylene oxide dimer acid and its ammonium salt (GenX chemicals); and
  • Soil and soil leachate remediation standards for:
    • Perfluorononanoic acid (PFNA);
    • Perfluorooctane sulfonate (PFOS);
    • Perfluorooctanoic acid (PFOA);
    • GenX chemicals; and
    • Methanol.

The interim standards have been in place since 2022 and 2023, requiring regulated entities to conduct remediation to ensure these PFAS are cleaned up.

Additionally, the NJDEP amended the technical requirements to mandate analyses of the following chemicals in all media when contaminants are unknown or not well documented at a contaminated site:

  • PFNA,
  • PFOS,
  • PFOA,
  • GenX chemicals, and
  • 2,3,7,8-tetrachlorodibenzo-p-dioxin.
2026-06-24T05:00:00Z

Nevada adds requirements for hazardous waste recyclers

Effective date: June 8, 2026

This applies to: Hazardous waste recyclers

Description of change: The State Environmental Commission adopted regulations to add requirements for entities that recycle certain hazardous waste, including compliance with:

  • Certain federal requirements;
  • Local zoning requirements, if applicable;
  • Specific reporting and notification requirements; and
  • Other particular regulations of the commission.

The rules also:

  • Exempt owners and operators of certain facilities that recycle certain hazardous materials without storing those materials before they’re recycled from the above requirements, and
  • Add fees for written determinations (required to construct or operate a facility or mobile unit for hazardous waste recycling) and for the facilities that recycle certain hazardous materials without storing those materials before they’re recycled.
2026-06-24T05:00:00Z

Virginia reinstates power plant CO2 budget program

Effective date: April 24, 2026

This applies to: Power plant owners

Description of change: The Virginia Department of Environmental Quality reinstated the Virginia CO2 Budget Trading Program Regulation, which implements the Regional Greenhouse Gas Initiative (RGGI). Participation in the RGGI was stopped in 2023, but the state will resume participation on July 1, 2026, the same date on which the compliance requirements take effect.

The regulation requires fossil fuel-fired units that serve an electricity generator with a capacity of 25 megawatts or more to obtain enough allowances to cover CO2 emissions, which they can purchase in the September and December RGGI auctions.

The department also adopted amendments to the regulations, including establishing a one-time 6-month control period from July 1, 2026, to December 31, 2026.

Related state info: Clean air operating permits state comparison

See More

Most Recent Highlights In Safety & Health

2026-06-24T05:00:00Z

New Hampshire updates sludge management rules

Effective date: May 15, 2026

This applies to: Owners and operators of drinking water and wastewater treatment plants that generate sludge; land application sites; and facilities that treat, manage, or dispose of sludge

Description of change: The New Hampshire Department of Environmental Services amended sludge management rules. Major changes include:

  • Reinstating 5-year site and facility permit renewals (instead of 10 years),
  • Adding annual reporting requirements for sludge haulers (which already apply to septage haulers), and
  • Requiring all applications to be submitted electronically.

The rule also codifies per- and polyfluoroalkyl substances (PFAS) sampling (implemented in 2019 for the sludge quality certificate program).

2026-06-24T05:00:00Z

New Jersey adopts permanent remediation standards for PFAS

Effective date: June 15, 2026

This applies to: Contaminated sites subject to the remediation regulations for contaminated groundwater, soil, and soil leachate

Description of change: The New Jersey Department of Environmental Protection (NJDEP) formally adopted its interim remediation standards for specific per- and polyfluoroalkyl substances (PFAS), including:

  • Groundwater quality standards for hexafluoropropylene oxide dimer acid and its ammonium salt (GenX chemicals); and
  • Soil and soil leachate remediation standards for:
    • Perfluorononanoic acid (PFNA);
    • Perfluorooctane sulfonate (PFOS);
    • Perfluorooctanoic acid (PFOA);
    • GenX chemicals; and
    • Methanol.

The interim standards have been in place since 2022 and 2023, requiring regulated entities to conduct remediation to ensure these PFAS are cleaned up.

Additionally, the NJDEP amended the technical requirements to mandate analyses of the following chemicals in all media when contaminants are unknown or not well documented at a contaminated site:

  • PFNA,
  • PFOS,
  • PFOA,
  • GenX chemicals, and
  • 2,3,7,8-tetrachlorodibenzo-p-dioxin.
2026-06-24T05:00:00Z

Nevada adds requirements for hazardous waste recyclers

Effective date: June 8, 2026

This applies to: Hazardous waste recyclers

Description of change: The State Environmental Commission adopted regulations to add requirements for entities that recycle certain hazardous waste, including compliance with:

  • Certain federal requirements;
  • Local zoning requirements, if applicable;
  • Specific reporting and notification requirements; and
  • Other particular regulations of the commission.

The rules also:

  • Exempt owners and operators of certain facilities that recycle certain hazardous materials without storing those materials before they’re recycled from the above requirements, and
  • Add fees for written determinations (required to construct or operate a facility or mobile unit for hazardous waste recycling) and for the facilities that recycle certain hazardous materials without storing those materials before they’re recycled.
2026-06-24T05:00:00Z

Virginia reinstates power plant CO2 budget program

Effective date: April 24, 2026

This applies to: Power plant owners

Description of change: The Virginia Department of Environmental Quality reinstated the Virginia CO2 Budget Trading Program Regulation, which implements the Regional Greenhouse Gas Initiative (RGGI). Participation in the RGGI was stopped in 2023, but the state will resume participation on July 1, 2026, the same date on which the compliance requirements take effect.

The regulation requires fossil fuel-fired units that serve an electricity generator with a capacity of 25 megawatts or more to obtain enough allowances to cover CO2 emissions, which they can purchase in the September and December RGGI auctions.

The department also adopted amendments to the regulations, including establishing a one-time 6-month control period from July 1, 2026, to December 31, 2026.

Related state info: Clean air operating permits state comparison

2026-06-24T05:00:00Z

North Carolina approved revisions to wastewater discharge rules

Effective date: May 1, 2026

This applies to: Facilities with domestic wastewater discharges up to 2 million gallons per day

Description of change: The North Carolina Department of Environmental Quality (DEQ) adopted a rule that adds a permitting option to the National Pollutant Discharge Elimination System (NPDES) program for facilities with domestic wastewater discharges of up to 2 million gallons per day.

DEQ removed the ban on new or expanded discharges of oxygen-consuming waste when the 7Q10 and 30Q2 flows are both 0 for these facilities. In other words, it allows systems to discharge domestic wastewater to zero-flow receiving streams, provided the system:

  • Meets qualifying criteria,
  • Complies with specific effluent limits, and
  • Uses low-energy methods before discharging wastewater to the receiving stream.

It’ll likely benefit areas where the cost of piping to a higher-flowing stream farther away is prohibitive.

See More

Most Recent Highlights In Human Resources

2026-06-24T05:00:00Z

New Hampshire updates sludge management rules

Effective date: May 15, 2026

This applies to: Owners and operators of drinking water and wastewater treatment plants that generate sludge; land application sites; and facilities that treat, manage, or dispose of sludge

Description of change: The New Hampshire Department of Environmental Services amended sludge management rules. Major changes include:

  • Reinstating 5-year site and facility permit renewals (instead of 10 years),
  • Adding annual reporting requirements for sludge haulers (which already apply to septage haulers), and
  • Requiring all applications to be submitted electronically.

The rule also codifies per- and polyfluoroalkyl substances (PFAS) sampling (implemented in 2019 for the sludge quality certificate program).

2026-06-24T05:00:00Z

New Jersey adopts permanent remediation standards for PFAS

Effective date: June 15, 2026

This applies to: Contaminated sites subject to the remediation regulations for contaminated groundwater, soil, and soil leachate

Description of change: The New Jersey Department of Environmental Protection (NJDEP) formally adopted its interim remediation standards for specific per- and polyfluoroalkyl substances (PFAS), including:

  • Groundwater quality standards for hexafluoropropylene oxide dimer acid and its ammonium salt (GenX chemicals); and
  • Soil and soil leachate remediation standards for:
    • Perfluorononanoic acid (PFNA);
    • Perfluorooctane sulfonate (PFOS);
    • Perfluorooctanoic acid (PFOA);
    • GenX chemicals; and
    • Methanol.

The interim standards have been in place since 2022 and 2023, requiring regulated entities to conduct remediation to ensure these PFAS are cleaned up.

Additionally, the NJDEP amended the technical requirements to mandate analyses of the following chemicals in all media when contaminants are unknown or not well documented at a contaminated site:

  • PFNA,
  • PFOS,
  • PFOA,
  • GenX chemicals, and
  • 2,3,7,8-tetrachlorodibenzo-p-dioxin.
2026-06-24T05:00:00Z

Nevada adds requirements for hazardous waste recyclers

Effective date: June 8, 2026

This applies to: Hazardous waste recyclers

Description of change: The State Environmental Commission adopted regulations to add requirements for entities that recycle certain hazardous waste, including compliance with:

  • Certain federal requirements;
  • Local zoning requirements, if applicable;
  • Specific reporting and notification requirements; and
  • Other particular regulations of the commission.

The rules also:

  • Exempt owners and operators of certain facilities that recycle certain hazardous materials without storing those materials before they’re recycled from the above requirements, and
  • Add fees for written determinations (required to construct or operate a facility or mobile unit for hazardous waste recycling) and for the facilities that recycle certain hazardous materials without storing those materials before they’re recycled.
2026-06-24T05:00:00Z

California adds TPhP nail products to Priority Products list

Effective date: October 1, 2026

This applies to: Nail products containing triphenyl phosphate (TPhP) at concentrations greater than 250 parts per million (ppm)

Description of change: The California Department of Toxic Substances Control added nail products with concentrations of 250 ppm or more of TPhP to the Priority Product list, making the substance subject to the Safer Consumer Products (SCP) Regulations.

By November 30, 2026, manufacturers must submit a Priority Product Notification. By March 30, 2027, manufacturers must submit:

  • A Chemical Removal Intent/Confirmation Notification,
  • A Product Removal Intent/Confirmation Notification,
  • A Product-Chemical Replacement Intent/Confirmation Notification, or
  • A Preliminary Alternatives Analysis Report or alternate reporting options.
2026-06-24T05:00:00Z

Indiana adds permanent underground carbon dioxide storage rules

Effective date: June 10, 2026

This applies to: Entities that seek to participate in carbon sequestration projects

Description of change: The Natural Resources Commission adopted rules for permanent underground carbon dioxide storage, establishing:

  • The applicability of carbon sequestration projects, and
  • The rules for the Department of Natural Resources issuing involuntary integration orders and certificates of project completion.

The rules impact entities seeking to participate in carbon sequestration projects under IC 14-39. The regulations also affect pore space owners and surface owners.

See More
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