Guides › IRS Form 2290 (Heavy Highway Vehicle Use Tax) due date

IRS Form 2290 (Heavy Highway Vehicle Use Tax) due date

Form 2290 reports the federal Heavy Highway Vehicle Use Tax for highway vehicles with a taxable gross weight of 55,000 pounds or more. The tax period runs July 1 through June 30.

When it is due

• For vehicles used in July: by August 31.
• For a vehicle first used in a later month: by the last day of the month after the month of first use.
• If the due date falls on a Saturday, Sunday or legal holiday, file by the next business day.

You need the stamped Schedule 1 as proof of payment for state registration. E-filing is required when reporting 25 or more vehicles.

What missing it can cost

The IRS late-filing penalty is 4.5% of the tax per month (up to 5 months), plus 0.5% a month for late payment, plus interest. Without the stamped Schedule 1 you generally cannot register or renew a heavy vehicle with your state.

Sources: www.fhwa.dot.gov · www.irs.gov

FAQ

What weight triggers Form 2290?

A taxable gross weight of 55,000 pounds or more.

Official sources

• IRS: About Form 2290
• IRS: Instructions for Form 2290 (when to file)

Last reviewed October 2026.