By the TruckerNavi compliance team, led by Dmitry Borovoy, a New Jersey-licensed insurance producer and author of "Safety Manager: From Zero to Expert".
Short answer: Form 2290 is the IRS return for the federal Heavy Highway Vehicle Use Tax (HVUT), 26 U.S.C. § 4481. It is owed by the person in whose name a vehicle with a taxable gross weight of 55,000 pounds or more is registered. For July 1, 2026 to June 30, 2027 the annual tax is $100 at exactly 55,000 pounds plus $22 for each 1,000 pounds above that, capped at $550 over 75,000 pounds: an 80,000-pound tractor-trailer pays $550, a logging vehicle 75 percent of that (Instructions for Form 2290, 07/2026). The return is due the last day of the month after the month of first use: August 31, 2026 for trucks that ran in July, December 31, 2026 for a truck bought in November, August 2, 2027 for a truck first used in June 2027. A truck first used after July pays a prorated share. You need an EIN, e-file is mandatory at 25 or more taxable vehicles, and the stamped Schedule 1 is what the IRP base state wants before it issues or renews apportioned plates (26 CFR 41.6001-2).
The August 31 deadline has its own article, Form 2290 deadline: August 31, 2026. This hub covers the rest of the period: rates, weight, every month's deadline, partial-period math, payment, Schedule 1 and IRP, category W, buying and selling mid-period, credits, corrections and the 2027 season. One fixed point first: Form 2290 goes to the IRS, not to FMCSA, and nothing about it lives in Motus.
§ 4481(a) taxes the use of any highway motor vehicle with a taxable gross weight of at least 55,000 pounds; § 4481(b) puts the tax on the person in whose name the vehicle is, or must be, registered under the law of a state, the District of Columbia, Canada or Mexico. The Instructions fill in the rest: "use" is moving under its own power on a public highway, and driving a new truck home from the dealer is already first use; the taxpayer can be an individual, an LLC, a corporation or a partnership, with a disregarded LLC filing under its own EIN; on a leased or dual-registered truck the owner is liable, and a truck on a dealer tag is registered to the dealer; vans and pickups fall out because they weigh under 55,000 pounds.
Exempt when used and operated by the federal government, DC, a state or local government, the American National Red Cross, a volunteer fire department, ambulance or rescue squad, a tribal government for essential functions or a mass transportation authority; qualified blood collector vehicles and mobile machinery are also out. Unsure? The IRS interactive test Do I need to pay the heavy highway vehicle use tax? asks for weight and month of first use. HVUT is a federal weight tax, not IRP, IFTA or NY HUT; the four are compared in IRP vs IFTA vs NY HUT vs 2290.
The statute sets $100 a year at 55,000 pounds plus $22 for each 1,000 pounds, or fraction of 1,000, above it, capped at $550 over 75,000 (§ 4481(a)). Form 2290 (Rev. July 2026), page 2 turns that into categories A to V with a 75 percent column for logging vehicles. Category W is suspended: listed, not taxed.
| Category | Taxable gross weight, lbs | Annual tax, first used in July | Logging vehicle (75%) |
|---|---|---|---|
| A | 55,000 | $100.00 | $75.00 |
| B | 55,001 - 56,000 | $122.00 | $91.50 |
| C | 56,001 - 57,000 | $144.00 | $108.00 |
| D | 57,001 - 58,000 | $166.00 | $124.50 |
| E | 58,001 - 59,000 | $188.00 | $141.00 |
| F | 59,001 - 60,000 | $210.00 | $157.50 |
| G | 60,001 - 61,000 | $232.00 | $174.00 |
| H | 61,001 - 62,000 | $254.00 | $190.50 |
| I | 62,001 - 63,000 | $276.00 | $207.00 |
| J | 63,001 - 64,000 | $298.00 | $223.50 |
| K | 64,001 - 65,000 | $320.00 | $240.00 |
| L | 65,001 - 66,000 | $342.00 | $256.50 |
| M | 66,001 - 67,000 | $364.00 | $273.00 |
| N | 67,001 - 68,000 | $386.00 | $289.50 |
| O | 68,001 - 69,000 | $408.00 | $306.00 |
| P | 69,001 - 70,000 | $430.00 | $322.50 |
| Q | 70,001 - 71,000 | $452.00 | $339.00 |
| R | 71,001 - 72,000 | $474.00 | $355.50 |
| S | 72,001 - 73,000 | $496.00 | $372.00 |
| T | 73,001 - 74,000 | $518.00 | $388.50 |
| U | 74,001 - 75,000 | $540.00 | $405.00 |
| V | over 75,000 | $550.00 | $412.50 |
| W | Tax-suspended: 5,000 miles or less (7,500 agricultural) | $0, return still required | $0 |
Two anchors: an 80,000-pound combination is category V, $550; 68,000 pounds (an 18,000-pound tractor, a 14,000-pound trailer and a 36,000-pound load) is category N, $386. The tax is per truck; one return lists every truck with the same month of first use. Our Form 2290 calculator uses the same formula and returns the line 1 code.
Taxable gross weight is not the GVWR plate. Per the Instructions it is the unloaded weight of the vehicle fully equipped for service, plus the unloaded weight of the trailers customarily used with it, plus the maximum load customarily carried. "Fully equipped" includes body, accessories, operating equipment and a full supply of fuel, oil and water; it excludes the driver, cargo-handling gear and special equipment such as a compressor or crane. A bus counts 150 pounds per seat.
Then the floor: the figure may not be lower than the highest gross weight declared for the vehicle in any state, or the highest combined gross weight for a combination, and 26 CFR 41.4482(b)-1 says this includes proportional registration, meaning IRP. Temporary travel permits are ignored if they total 60 days or less in the year. Practical rule: take the combined weight on your IRP cab card and file at that category or higher. Declared 80,000 to the base state and filed 70,000? The return is wrong on its face. How the declared weight is set is in IRP registration step by step.
File by the last day of the month after the month of first use; if that is a Saturday, Sunday or legal holiday, the next business day (IRS, When Form 2290 taxes are due). The date is not tied to state registration. Trucks first used in different months go on separate returns, each with its own Schedule 1. IRS examples for this period: driven home July 2, 2026, due August 31, 2026 at the annual rate; a second truck bought November 3, 2026, separate return due December 31, 2026 for November through June (Tax Tip 2026-62, August 11, 2026).
| Month of first use | File and pay by | Line 1 code | Share of the annual tax |
|---|---|---|---|
| July 2026 | August 31, 2026 | 202607 | 12/12 |
| August 2026 | September 30, 2026 | 202608 | 11/12 |
| September 2026 | November 2, 2026 (October 31 is a Saturday) | 202609 | 10/12 |
| October 2026 | November 30, 2026 | 202610 | 9/12 |
| November 2026 | December 31, 2026 | 202611 | 8/12 |
| December 2026 | February 1, 2027 (January 31 is a Sunday) | 202612 | 7/12 |
| January 2027 | March 1, 2027 (February 28 is a Sunday) | 202701 | 6/12 |
| February 2027 | March 31, 2027 | 202702 | 5/12 |
| March 2027 | April 30, 2027 | 202703 | 4/12 |
| April 2027 | June 1, 2027 (May 31 is Memorial Day) | 202704 | 3/12 |
| May 2027 | June 30, 2027 | 202705 | 2/12 |
| June 2027 | August 2, 2027 (July 31 is a Saturday) | 202706 | 1/12 |
A written request to the IRS at 7940 Kentucky Drive, Florence, KY 41042-2915, sent before the due date, can extend filing by up to 6 months. It does not extend payment, and it takes longer than e-filing.
Column (1) of the form holds the annual amounts for a vehicle used in July; column (2) takes the Partial-Period Tax Tables from the Instructions (Table I regular, Table II logging) for a later first use. § 4481(c) is the math: the tax runs proportionately from the first day of the month of first use through June 30, so partial tax equals the annual amount times the months left, divided by 12. Category N first used in October: 9/12 of $386 = $289.50. Category V in February: 5/12 of $550 = $229.17. Both match Table I.
| Month of first use (months left) | Category A, $100 | Category N, $386 | Category V, $550 | Category V, logging |
|---|---|---|---|---|
| August (11) | $91.67 | $353.83 | $504.17 | $378.12 |
| September (10) | $83.33 | $321.67 | $458.33 | $343.74 |
| October (9) | $75.00 | $289.50 | $412.50 | $309.37 |
| November (8) | $66.67 | $257.33 | $366.67 | $275.00 |
| December (7) | $58.33 | $225.17 | $320.83 | $240.62 |
| January (6) | $50.00 | $193.00 | $275.00 | $206.25 |
| February (5) | $41.67 | $160.83 | $229.17 | $171.87 |
| March (4) | $33.33 | $128.67 | $183.33 | $137.49 |
| April (3) | $25.00 | $96.50 | $137.50 | $103.12 |
| May (2) | $16.67 | $64.33 | $91.67 | $68.75 |
| June (1) | $8.33 | $32.17 | $45.83 | $34.37 |
The TruckerNavi calculator does the same: category from weight, amount from month, the line 1 code, logging if ticked. It does not file and does not issue a Schedule 1.
Three inputs: an EIN (no Social Security numbers), the 17-character VIN of each power unit (never the trailer) from the title or registration, and the weight category. A new EIN takes about four weeks to appear in IRS systems; an e-file before that may be rejected, and the name on the return must match the EIN's name control (Trucking Tax Center). E-file is required at 25 or more taxable vehicles (category W does not count) and recommended below that. IRS.gov does not accept the return; you use a provider from the IRS list for tax year 2026 (2290 MeF providers), which the IRS does not endorse and whose fee is separate from the tax. After acceptance the provider emails the watermarked Schedule 1, often within minutes (E-file Form 2290).
Paper: both copies of Schedule 1 attached, return signed (unsigned is not filed), stamped Schedule 1 back within about 6 weeks. With a check: Internal Revenue Service, P.O. Box 932500, Louisville, KY 40293-2500. Without payment, or paying by EFTPS or card: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0031. A check from a foreign bank goes to the International Accounts address in the Instructions. Questions: the Form 2290 call site, 866-699-4096, Monday to Friday, 8:00 a.m. to 6:00 p.m. Eastern; in-person help only by appointment, 844-545-5640.
| Method | How it works | What to watch |
|---|---|---|
| Electronic funds withdrawal (EFW) | Direct debit entered inside the e-filed return | E-file only; no voucher, no processor fee |
| EFTPS | Enroll at EFTPS.gov or 800-555-4477, schedule the payment, tick the EFTPS box on line 6 | Enrollment takes 5 to 7 business days; submit by 8:00 p.m. Eastern the day before the due date |
| Credit or debit card | IRS.gov/PayByCard through a processor, tick the card box on line 6 | Processor convenience fee; a paper return then goes to the Ogden address |
| Check or money order | "United States Treasury", with the Form 2290-V voucher; write name, address, EIN, "Form 2290" and the box 3 date on the payment | Paper filing only; do not staple; no cash |
Schedule 1 is the VIN list at the back of Form 2290. The IRS stamps the second copy, or watermarks it for e-file, and returns it: that is your proof of payment. Print it and check that the watermark is legible; the IRS says to reprint with fresh ink if it is not (Trucking Tax Center).
The demand for it is federal. 26 CFR 41.6001-2 requires a state to see proof of payment before registering a vehicle declared at 55,000 pounds or more, and 23 CFR Part 669 costs a state that does not certify this to FHWA up to 8 percent of its federal-aid highway funds; the state keeps your copy for a year. Under IRP only the base state must see it when it issues the apportioned plate; the other jurisdictions on the cab card never ask. Exceptions in the same regulation: none needed for special temporary travel permits; a bill of sale within the preceding 60 days registers the truck without proof, though the return is still due on time; applications received in July, August or September may use the previous period's Schedule 1; proof is needed once per period; and the VIN must appear on the Schedule 1, or it is not proof for that truck. Lost the stamped copy? A photocopy of the filed Form 2290 with Schedule 1 plus both sides of the cancelled check is an accepted substitute.
States repeat this. The New Jersey MVC IRP page states that IRP does not waive the federal Heavy Vehicle Use Tax (Form 2290). The New York DMV accepts a Schedule 1 stamped by the IRS, an unstamped one with both sides of the cancelled check, or an e-filed one with the IRS e-file logo and date. U.S. Customs and Border Protection asks for the same proof when a Canadian or Mexican truck enters. Nobody at FMCSA asks: neither MCS-150 nor Motus reads Schedule 1; that calendar is in UCR vs MCS-150 vs Clearinghouse vs BOC-3. Copies of a lost Schedule 1 are requested as shown in the table under amended returns below. The Consent to Disclosure box lets the IRS share your VINs and payment status with DOT, CBP and state DMVs.
A vehicle you reasonably expect to run 5,000 miles or less on public highways in the period (7,500 agricultural) owes nothing but is still reported: claim the suspension on line 7, list the VIN as category W on Schedule 1, count it on Part I, line b. The limit is per vehicle per period regardless of owners, and the suspension holds only while the expectation stays reasonable (26 CFR 41.4483-3(a)). Line 8 confirms next year that last period's W vehicles stayed under; any that did not go on line 8b and a separate return for the prior period.
Cross the limit and the tax is due for the entire period, computed from the month of first use in the period, not the month the odometer passed 5,000: tick Amended Return, enter the month exceeded, file by the last day of the next month (Instructions). Selling a suspended truck? Give the buyer a signed statement with your name, address and EIN, the VIN, the sale date, the odometer at the start of the period and at the sale, and the buyer's details; without it the former owner stays liable too (26 CFR 41.4483-3(f)). An agricultural vehicle runs more than half its miles for farming and is registered as a farm vehicle; on-farm miles do not count. Paid on a truck that ended the period under 5,000 miles? The credit waits for the next period's first return or Form 8849 after June 30, 2027, without interest.
Per the Instructions: if the seller paid the tax for the period, the truck is bought on or after July 1, 2026 and before June 1, 2027, and your first use is in the month of sale, the month of sale is not in your tax. Prorate the annual amount by the months from the month after the sale through June, over 12; enter the month after the sale on line 1 and the amount in column (2). The due date does not move. The IRS example: Linda paid $550 on July 2, 2026 for an 80,000-pound truck; John bought it September 9 and drove it September 10; his tax is 9/12 of $550 = $412.50, line 1 reads "202610", and since October 31, 2026 is a Saturday he has until November 2, 2026. Linda claims a credit or refund for the 9 months after the sale. Your job: a copy of the seller's stamped Schedule 1 and a signed, dated statement on the truck's use before the sale, both kept with your records. The rest of the checklist is in buying your first used truck.
Line 5 takes a credit for tax paid on a vehicle sold before June 1 and not used afterwards, destroyed (damaged beyond economic repair) or stolen before June 1 and not used afterwards, or run 5,000 miles or less (7,500 agricultural) in the prior period. Nothing for a light load, a parked truck or a change of use, the Instructions say. Count the months of use from the first day of the month of first use to the last day of the month of the event, take the partial-period tax for that many months from Table I (the count is in parentheses above each column), and subtract it from what you paid: category V from July, sold in October, is four months, the MAR (4) column shows $183.33, credit $366.67. Attach the VIN, category, date and type of event, the worksheet and, for a sale, the buyer's name and address.
The credit cannot exceed the tax on line 4 of that return; the excess, and any overpayment from an earlier error, goes on Form 8849 with Schedule 6, Other Claims (CRN 365), within 3 years of the return or 2 years of payment, whichever is later, and never for an amount already credited on Form 2290. The statute cuts off at "before the first day of the last month" of the period, so a June sale earns nothing (§ 4481(c)(2)). The paperwork side of a sale is in selling your semi truck.
Amended Return has two uses only: extra tax because the weight moved into a higher category, or a suspended vehicle that passed the mileage limit. For weight, line 3 carries the difference between the new and old category read from the Partial-Period Tables for the month of the increase, due the last day of the next month: N to V in January is $275.00 less $193.00, or $82.00. An increase in July after filing uses the annual amounts on page 2 (Instructions). VIN Correction is a separate box: a return for the same period with the corrected VIN on Schedule 1 and a short explanation, e-file allowed. A "duplicate" rejection means the same EIN, period and VIN were already accepted; fix and resend (FAQs for truckers who e-file). Weight, mileage and VIN can be corrected electronically; anything else is paper. An added truck is not an amendment but a new return with only the new VINs. No vehicles left? Final Return, signed, mailed. A Third Party Designee (any five-digit PIN) may speak to the IRS for a year after the due date.
| What happened | What to file | Deadline | How or where | Source |
|---|---|---|---|---|
| Added a truck after the July return | New Form 2290 with only the new VINs, column (2) | Last day of the month after first use | E-file | Instructions, When To File |
| Bought a used truck from a seller who paid for the period | New Form 2290, line 1 = month after the sale, prorated tax in column (2) | Last day of the month after first use | E-file; keep the seller's Schedule 1 | Instructions, used vehicles |
| Sold before June 1, not used after | Credit on line 5 of the next Form 2290, or Form 8849 Schedule 6 | Next return, or 3 years from filing / 2 years from payment | E-file the next return; 8849 by mail | Instructions, Line 5; Schedule 6 |
| Destroyed or stolen before June 1 | Same: line 5 credit or Form 8849 Schedule 6 | Same as a sale | Attach VIN, category, date, worksheet | Instructions, Line 5 |
| Weight rose into a higher category | Form 2290, Amended Return, additional tax on line 3 | Last day of the month after the increase | E-file (weight is an allowed e-correction) | Instructions, Line 3 |
| Category W truck passed 5,000 miles (7,500 agricultural) | Form 2290, Amended Return, full tax from the month of first use | Last day of the month after the limit was passed | E-file (mileage is an allowed e-correction) | Instructions, Lines 7 and 8 |
| Typo in a VIN on Schedule 1 | Form 2290 for the same period, VIN Correction ticked, explanation attached | As soon as found | E-file or paper | Instructions; e-file FAQs |
| Need a copy of this period's Schedule 1 | Request with a copy of the filed 2290 and Schedule 1 | Any time | Fax 855-386-5124, "Expedite Schedule 1 Request", or IRS, Cincinnati, OH 45999-0031 | Trucking Tax Center |
| Need a prior period's Schedule 1 | Written request | Any time | IRS, 7940 Kentucky Drive, Florence, KY 41042-2915 | Instructions, Schedule 1 |
| No vehicles left to report | Form 2290 with Final Return ticked and signed | With the last filing | Paper, by mail | Instructions, Final return |
Two prices. The IRS one: a failure-to-file penalty, a failure-to-pay penalty and interest under IRC § 6651. The IRS failure-to-file page explains that both accrue monthly, offset each other in a defined way, the filing penalty stops after a set number of months while the payment penalty runs on, and interest on a penalty goes only when the penalty goes. The Instructions print no rates for Form 2290, so this article does not either. With reasonable cause, write after the notice arrives or use IRS.gov/PenaltyRelief; do not attach an explanation to the return.
The second price stops trucks: no accepted return, no Schedule 1, no apportioned plates issued or renewed. A state with a "suspension registration system" may register you first but must get proof within 4 months of the registration period or the registration suspends automatically (26 CFR 41.6001-2). A return handed to the DMV to forward is not filed until the IRS receives it, an extension to file does not extend payment, and an unsigned return was never filed. Missed August 31, 2026? E-file now, pay now, take the Schedule 1 today; details in Form 2290 deadline: August 31, 2026.
Keep records at least 3 years after the tax was due or paid, whichever is later; for suspended vehicles, 3 years after the period ends. The Instructions list: vehicle description and VIN, weight of loads in the form the state uses, acquisition date and seller, first month of use each period, sale or transfer date and buyer, and for suspended vehicles the actual highway mileage. § 4481(d) taxes a vehicle once per period, so a second registration of the same VIN needs the same Schedule 1, not a second payment.
The season restarts every July: a truck still on the road in July 2027 files again for July 1, 2027 to June 30, 2028 by August 31, 2027, a Tuesday, on the July 2027 revision of the form; the statutory rates hold for use before October 1, 2029. Before then: an EIN at least four weeks old, VINs checked against titles, weight checked against the cab card, an honest list of category W units. IRP renewals in July through September may use last period's Schedule 1, but the current return is still due by August 31. IFTA's four quarterly dates sit in the same calendar (IFTA quarterly filing process); if the state pile is what you want to hand off, that is our permits service.
TruckerNavi runs safety compliance for Russian-speaking carriers across NY, NJ and FL. Filing Form 2290 and delivering your Schedule 1 is part of the Safety Compliance service, alongside the UCR, IFTA, MCS-150 and medical card calendar, DQ files, the Drug & Alcohol program and CSA monitoring after every snapshot. Safety Compliance: from $99/mo, depends on fleet size. Permits from $200; IRP registration done for you. Opening a company from scratch? Authority Bundle, $499. Russian and English.
See Safety Compliance plans →Or just call: (315) 871-0833 · WhatsApp
HVUT is the Heavy Highway Vehicle Use Tax, a federal tax under 26 U.S.C. § 4481 on vehicles with a taxable gross weight of 55,000 pounds or more. Form 2290 is the IRS return that reports and pays it; Schedule 1 is the stamped proof that comes back. The period runs July 1 to June 30, and for 2026-2027 the tax is $100 to $550 per vehicle by weight, due the last day of the month after the truck first runs on a public highway in the period.
A tractor-trailer declared at 80,000 pounds is category V, over 75,000 pounds, and pays $550 for the full period July 1, 2026 to June 30, 2027 if it ran in July. First used later, it pays a share: 9/12 of $550, or $412.50, for October; 5/12, or $229.17, for February. A logging vehicle in category V pays $412.50 for a full year; 68,000 pounds is $386. The calculator gives the exact figure from weight and month.
Between $100 and $550 per vehicle per period: $100 at 55,000 pounds plus $22 for every 1,000 pounds, or fraction, above that, capped at $550 over 75,000 pounds. The tax is per truck, not per company: five trucks at 80,000 pounds owe $2,750 for a full period. One Form 2290 lists every truck with the same month of first use; 25 or more taxable vehicles must be e-filed. Provider fees are separate and not set by the IRS.
The last day of the month after the month of first use, or the next business day if that is a weekend or holiday. For trucks that worked in July 2026 it was August 31, 2026. In the 2026-2027 period five dates move: November 2, 2026 for September, February 1, 2027 for December, March 1, 2027 for January, June 1, 2027 for April, August 2, 2027 for June. A truck still running in July 2027 files again by August 31, 2027, whatever the state registration date.
Add three numbers: the unloaded weight of the truck fully equipped for service, the unloaded weight of the trailers customarily used with it, and the maximum load customarily carried on both. Then apply the floor: the result may not be lower than the highest gross weight declared to any state, including the combined weight on an IRP cab card. Temporary permits totalling 60 days or less are ignored; a bus counts 150 pounds per seat.
Vehicles used and operated by the federal government, DC, a state or local government, the American National Red Cross, a volunteer fire department, ambulance or rescue squad, a tribal government for essential functions or a mass transportation authority are exempt, as are qualified blood collector vehicles and mobile machinery meeting the IRS definition. A truck expected to run 5,000 miles or less (7,500 agricultural) is not exempt: it is suspended, category W, and a return is still required.
Get an EIN and let it age about four weeks; collect each tractor's 17-character VIN and weight category. Pick an e-file provider from the IRS list for tax year 2026, since IRS.gov does not accept the return. Pay by electronic funds withdrawal inside the return, by EFTPS (enrollment 5 to 7 business days, payment by 8:00 p.m. Eastern the day before), by card through a processor, or by check with the 2290-V voucher on paper. Schedule 1 arrives by email within minutes; paper takes up to 6 weeks. Call site: 866-699-4096.
One thing, three names: Heavy Highway Vehicle Use Tax, or HVUT, is the tax; Form 2290 is the return; Schedule 1 is the proof of payment. It is filed once a year with the IRS, by weight, for July 1 to June 30. It is not IFTA (a quarterly fuel tax through your base state), not IRP (apportioned registration), not NY HUT (a New York mileage tax) and not UCR, the annual federal fee, $55 for 2027 at 0 to 2 vehicles.
The federal highway use tax is HVUT, paid to the IRS on Form 2290 once per period by weight from 55,000 pounds. The New York Highway Use Tax is different: the state charges it on miles driven on New York public highways by trucks over its own threshold, requires its own certificate and decal, and collects it quarterly on Form MT-903. A New Jersey carrier crossing into New York often owes both. See NY HUT certificate, decal and MT-903 and IRP vs IFTA vs NY HUT vs 2290.
Form 2290 is the IRS return for the Heavy Highway Vehicle Use Tax under 26 U.S.C. § 4481, filed for July 1, 2026 to June 30, 2027 by the person in whose name a vehicle with a taxable gross weight of 55,000 pounds or more is registered, or required to be registered. On a leased or dual-registered truck the owner is liable. An EIN is mandatory.
$100 a year at exactly 55,000 pounds, plus $22 for each 1,000 pounds or part of it above that, capped at $550 over 75,000 pounds. A 68,000-pound combination is category N at $386; an 80,000-pound tractor-trailer is category V at $550. Logging vehicles pay 75 percent. A truck first used after July pays a prorated share.
The last day of the month after the month of first use, moved to the next business day when it falls on a weekend or holiday. July 2026: August 31, 2026. September: November 2, 2026. December: February 1, 2027. January 2027: March 1, 2027. April: June 1, 2027. June 2027: August 2, 2027. Each month of first use gets its own return.
The unloaded weight of the vehicle fully equipped for service, plus the unloaded weight of the trailers customarily used with it, plus the maximum load customarily carried on both. It must be no less than the highest gross weight declared to any state, or the highest combined gross weight for a combination. Temporary permits covering 60 days or less are ignored.
Yes. You file it as a suspended vehicle, category W, and pay nothing. If the truck exceeds 5,000 miles on public highways during the period (7,500 for an agricultural vehicle), the full tax is computed from the month of first use in the period, not the month the limit was passed, on an Amended Return due the last day of the following month.
If the seller paid for the period and your first use is in the month of sale, that month is not in your tax. Multiply the annual amount by the months from the month after the sale through June, divided by 12: an 80,000-pound truck bought in September is 9/12 of $550, or $412.50. Enter the month after the sale on line 1. Keep a copy of the seller's stamped Schedule 1.
Yes, if it was sold before June 1 and not used for the rest of the period. Claim a credit on line 5 of your next Form 2290 or a refund on Form 8849 with Schedule 6. The credit is the tax paid minus the partial-period tax for the months you used the truck. Attach the VIN, weight category, sale date and the buyer's name and address.
File a Form 2290 for the same period with the VIN Correction box ticked, the corrected VIN on Schedule 1 and a short attached explanation. It can be e-filed. Do it before you go to the registration counter: the state will not accept a Schedule 1 whose VIN does not match the vehicle.
Because 26 CFR 41.6001-2 requires the base state to receive proof of HVUT payment before it issues an apportioned plate for a vehicle declared at 55,000 pounds or more. The other jurisdictions on your cab card do not ask. Exceptions: a bill of sale within the last 60 days, temporary travel permits, and, in July through September, the previous period's Schedule 1.
The IRS charges a failure-to-file penalty, a failure-to-pay penalty and interest under IRC § 6651; with reasonable cause you can ask for the penalties to be removed after the notice arrives. The bigger cost is practical: no accepted return means no stamped Schedule 1, and without it the state will not issue or renew registration. A filing extension does not extend the payment date.