Form 2290: Heavy Vehicle Use Tax
Every truck at 55,000 lbs or more owes the federal Heavy Vehicle Use Tax each year — and you can't renew registration without the stamped Schedule 1 that proves you paid. Here's who owes what, and the deadline math that catches new owners.
- Due Aug 31 annually
- $100–$550 by weight
- Stamped Schedule 1 = your proof
- E-file required for 25+ trucks
Who owes it
Registered owners of highway vehicles with taxable gross weight of 55,000 lbs or more. The tax scales from $100 up to $550 (75,000 lbs+) per vehicle per tax year (July 1–June 30). Trucks driven under 5,000 miles a year (7,500 for agricultural) can file as suspended — you still file, you just don't pay.
The two deadlines people miss
Existing trucks: file by August 31 for the tax year starting July 1. Newly purchased trucks: file by the last day of the month after first use — buy in March, file by April 30. DMVs will not renew your plates without the current stamped Schedule 1.
How to file
E-filing through an IRS-authorized 2290 provider returns your stamped Schedule 1 in minutes; providers charge roughly $10–40 per filing. Paper filing to the IRS works but takes weeks — not viable when plates are due. Have your EIN (not SSN — and a new EIN takes ~2 weeks to activate for 2290), VIN and gross weight ready.
Frequently asked questions
Can I use my SSN to file Form 2290?
No — the IRS requires an EIN. If you just got an EIN, allow about two weeks before e-filing or the system will reject it.
I bought the truck used mid-year. Does the seller's 2290 cover me?
No. Tax follows the registered owner; you file for your first-use month by the end of the following month, prorated.
What is the stamped Schedule 1 actually for?
It's your proof of payment — DMVs require it for registration and renewals, and carriers ask for it when you lease on.