Form 2290 and the
heavy highway use tax

The tax applies to highway vehicles with a taxable gross weight of 55,000 lbs or more that are operated on public highways.

The current tax period runs July 1, 2026 through June 30, 2027.

For a vehicle first used on public highways in July, Form 2290 is due by August 31, 2026.

The deadline keys to the month of first use — not the date the vehicle was registered. A vehicle first used in a month other than July is prorated, and the return is due the last day of the following month.

In any year, if a due date falls on a Saturday, Sunday, or legal holiday, the return is due the next business day.

A vehicle expected to run 5,000 miles or fewer during the period — 7,500 miles or fewer for agricultural vehicles — still has to be reported on Form 2290, but no tax is owed on it.

Going over that limit during the period means the tax becomes due, figured from the month the vehicle was first used. The exemption is about miles actually run, so it can come undone mid-period.

E-filing is required for any return reporting 25 or more taxed vehicles. Suspended vehicles (category W) don't count toward that threshold, because no tax is paid on them.

Below that count it's optional, and the IRS encourages e-filing regardless of how many vehicles you're reporting.

The stamped Schedule 1 the IRS returns is the proof of payment for registering the vehicle in a state, unless that vehicle is specifically exempted.

The Instructions also allow alternate proof in specific cases — a photocopy of the filed return with both sides of the canceled check, the prior period's Schedule 1 for July–September registrations, a bill of sale for a vehicle purchased within the last 60 days, and a few states' alternate proof-of-payment programs with the IRS.

E-filed, it can be available within minutes once the IRS accepts the return.

Filing or paying late carries penalties and interest. See the IRS for current amounts (opens in a new tab).