Empowering companies that use vehicles with the tools to grow and scale effortlessly.
Hesperus, ColoradoCall 970-749-9449
Empowering companies that use vehicles with the tools to grow and scale effortlessly.
Hesperus, ColoradoCall 970-749-9449
DOT Guides/Form 2290
Form 2290 is the yearly federal Heavy Vehicle Use Tax on trucks 55,000 lbs and up. It’s due August 31, and without the stamped Schedule 1 that comes back, your IRP plates don’t renew. Here’s who owes it, how much, and the exceptions that can save you money.
Plain English·No scare tactics·About a 5-minute read
Or call our team: 970-749-9449
| VIN | CATEGORY | WEIGHT |
|---|---|---|
| 1XKAD49X…3812 | V | 80,000 |
| 1FVHG5CY…0427 | L | 66,000 |
| 3ALACWDT…9150 | W | Suspended |
The Heavy Vehicle Use Tax (HVUT) pays for highways. You owe it on each truck with a taxable gross weight of 55,000 lbs or more that uses public highways. Your own equipment counts; it’s not just for trucking companies.
Empty, fully equipped
The ones it usually pulls, empty
The heaviest it usually carries
55,000 lbs or more? It owes 2290.
Good to knowIt’s not the number on the door and not your registered weight. A tandem dump with a loaded pup trailer can be well past 55,000 lbs.
Good to knowThe tax is per truck, figured with the trailers it normally pulls. Trailers aren’t taxed separately.
The tax climbs with weight, then tops out. Logging trucks pay a lower rate.
| Taxable gross weight | Full-year tax | Logging trucks |
|---|---|---|
| Under 55,000 lbs | No tax | No tax |
| 55,000 lbs | $100 | $75 |
| 55,001–75,000 lbs | $100 + $22 per 1,000 lbs over 55,000 | $75 + $16.50 per 1,000 lbs over 55,000 |
| Over 75,000 lbs | $550 | $412.50 |
$100 + (11 × $22)
Good to knowTrucks put on the road partway through the year pay a prorated amount.
Want to figure it for every truck? The free 2290 Vehicle Worksheet does the math.
The tax year runs July 1 to June 30.
The period runs July 1 through June 30.
For every truck on the road in July.
Due by the last day of the month after its first month of use. First used in October? Due November 30.
File for the new weight category by the end of the following month.
Good to knowFiling 25 or more trucks? The IRS requires you to e-file. E-filing also gets your stamped Schedule 1 back in minutes instead of weeks.
Good to knowLate filing costs 4.5% of the tax per month (up to 5 months), plus late-payment penalties and interest.
Three ways the tax drops to zero, or comes back to you.
Applies ifYou expect 5,000 highway miles or less this year (7,500 for farm trucks).
You still file, but you don’t pay. Go over the limit, and the tax is due by the end of the month after.
Generally includesFederal, state and local government trucks, volunteer fire and ambulance, the American Red Cross, mass transit.
Government fleets: ask before you pay. [Confirm list against IRS instructions.]
Applies ifA truck was sold, destroyed or stolen mid-year, or a low-mileage truck paid full tax.
Claim a credit on next year’s return, or ask for a refund.
Good to knowA suspended truck still needs a Form 2290 and a Schedule 1. “We don’t owe anything” isn’t the same as “we don’t file.”
Good to knowKeep mileage records for suspended trucks. That’s your proof you stayed under the limit.
When the IRS accepts your 2290, you get back a stamped Schedule 1. Your state needs it to issue or renew registration, including IRP apportioned plates.
By August 31, or the month after a new truck starts.
Stamped by the IRS. Minutes if e-filed.
Your state checks it before IRP registration.
Good to knowA missing Schedule 1 is one of the easiest ways to stall an IRP renewal. Keep it with your registration records for at least 3 years.
Two one-page PDFs, each ready to print.
1. 2290 Vehicle Worksheet. Every heavy truck with VIN, taxable gross weight, category, suspended or not, and the tax, with the rate table printed on it.
2. Suspended Vehicle Mileage Log. Monthly highway miles for low-mileage trucks, with a running total and the 5,000 / 7,500 mile line marked.
It lands in your inbox in about a minute.
The Honest Fine PrintWe’ll email you the worksheets. We might send you something useful once in a while, like a heads-up when a rule changes. We will not spam the living daylights out of you, and we will never sell your email. That’s not who we are. Unsubscribe anytime with one click, no hard feelings.
None of these come from bad companies. They come from busy ones.
Loaded with its pup trailer, it’s over 55,000 lbs. It owes 2290.
No tax due, but the return and Schedule 1 still are.
Bought mid-year and never added. Now it’s late.
Using the door sticker instead of taxable gross weight, and landing in the wrong category.
Paid a full year, sold it in October, never claimed the credit.
Plate renewal day, and nobody can find the stamped copy.
Form 2290 is included in your Effortless Compliance membership at no extra filing fee. We figure taxable gross weights, file every truck, add new trucks mid-year, claim your credits and get your stamped Schedule 1 to your IRP renewal on time.
The catch, said plainly: tell us about your whole fleet when you sign up. Your membership is sized to it.
Yes, if the truck’s taxable gross weight is 55,000 lbs or more and it uses public highways.
No. 2290 is a federal tax paid to the IRS. IRP is registration and IFTA is fuel tax. But IRP needs your 2290 Schedule 1. See the IFTA & IRP guide.
If it’s expected to go 5,000 miles or less (7,500 for farm trucks), file it as suspended and pay no tax.
Trucks owned by federal, state and local governments are generally exempt.
File by the end of the month after the month it was first used, and pay a prorated amount.
Penalties of 4.5% of the tax per month (up to 5 months), plus late-payment penalties and interest.
Not for members. You pay only the tax.
Your trucks earn the money. Let us handle the paperwork that keeps them plated. Grab the worksheets, or hand it to us and pay only the tax.
Or call our team: 970-749-9449
