Calculates the Heavy Highway Vehicle Use Tax for the tax period July 1, 2026 through June 30, 2027. Rates and proration rules come from the IRS Instructions for Form 2290, revised July 2026. Free, no signup: the math runs in your browser and nothing is transmitted anywhere.
Unloaded tractor fully equipped, plus trailers customarily used with it, plus the maximum load customarily carried. Not the manufacturer rating of the tractor.
The annual rate is tied to taxable gross weight: $100 at 55,000 lbs, plus $22 for every additional full 1,000 lbs, capped at $550 for vehicles over 75,000 lbs. Logging vehicles pay 75% of the rate.
| Category | Taxable gross weight, lbs | Annual tax | Logging, 75% |
|---|
The deadline depends neither on the calendar year nor on the purchase date, but on the month the vehicle was first used on a public highway during this tax period. If the due date falls on a weekend or legal holiday, it moves to the next business day.
| First used in | File and pay by | Line 1 code |
|---|---|---|
| July 2026 | August 31, 2026 | 202607 |
| August 2026 | September 30, 2026 | 202608 |
| September 2026 | November 2, 2026 | 202609 |
| October 2026 | November 30, 2026 | 202610 |
| November 2026 | December 31, 2026 | 202611 |
| December 2026 | February 1, 2027 | 202612 |
| January 2027 | March 1, 2027 | 202701 |
| February 2027 | March 31, 2027 | 202702 |
| March 2027 | April 30, 2027 | 202703 |
| April 2027 | June 1, 2027 | 202704 |
| May 2027 | June 30, 2027 | 202705 |
| June 2027 | August 2, 2027 | 202706 |
If the vehicle was first used after July, the tax covers only the remaining months. The numerator is the number of months from the month of first use through June, and the denominator is always 12.
Example straight from the IRS instructions: a category V vehicle first used in October. October through June is nine months, so the tax is 9/12 of $550, that is $412.50. The calculator above returns exactly that figure.
Such a vehicle is reported as suspended under category W: no tax is due, but the return must still be filed. For agricultural vehicles the threshold is higher, 7,500 miles. If actual mileage ends up above the limit, the tax becomes due.
E-filing is required when the return reports 25 or more taxed vehicles. Suspended category W vehicles do not count toward that number. Below that, paper is allowed but rarely worth it: e-filing returns the stamped Schedule 1 in minutes, paper takes weeks.
You count trailers customarily used with that vehicle, regardless of who owns them. The simple test: the combination the truck actually works in.
Rules for privately purchased used vehicles differ from the standard computation: part of the tax may be credited and the math runs from the month of purchase. That is a separate case covered in the IRS instructions, and this calculator does not handle it.
Then an additional computation is filed for the difference over the remaining months. This calculator computes the initial tax, not the additional tax from a weight increase.
Disclaimer. This calculator is for informational purposes only and is not tax, legal, or accounting advice. TruckerNavi Inc is not a tax advisor, is not affiliated with the Internal Revenue Service, and accepts no responsibility for decisions made on the basis of this calculation, nor for any penalties, interest, or registration denial. Rates follow the IRS Instructions for Form 2290 revised July 2026 and are subject to change. Verify your final amount, exemption eligibility, and deadlines against the official instructions at irs.gov/Form2290 or with your own tax professional. We do not file Form 2290 on your behalf and do not issue Schedule 1.