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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.