The federal heavy highway vehicle use tax is reported on IRS Form 2290. It applies to highway vehicles with a taxable gross weight of 55,000 pounds or more. The tax period runs from July 1 to June 30.
How much
- 55,000 to 75,000 pounds: $100, plus $22 for each 1,000 pounds (or part of it) over 55,000.
- Over 75,000 pounds: $550, the maximum.
- Vehicles first used after July pay a smaller, partial-period amount.
When it is due
File by the last day of the month after the month the vehicle is first used in the period. For trucks on the road in July, that is August 31. Filing electronically is required when reporting 25 or more vehicles, and many owners e-file anyway to get the stamped Schedule 1 quickly.
Low-mileage trucks
A vehicle expected to travel 5,000 miles or less on public highways during the period (7,500 for agricultural vehicles) is suspended from the tax, but a return is still filed.
Our Form 2290 estimator shows the amount and the due date.
General information, not tax advice. Check the current IRS instructions for Form 2290 or ask your CPA.
This article is general information, not legal, tax or regulatory advice. Rules change; confirm current requirements with the responsible agency or a licensed professional.
