Form 2290 (Heavy Vehicle Use Tax) Explained

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Form 2290 is the IRS return for the Heavy Highway Vehicle Use Tax (HVUT).

Who files

You file if you operate a highway motor vehicle with a taxable gross weight of 55,000 lbs or more.

The tax period runs July 1 to June 30
For trucks in use in July, file by August 31
For a truck first used later, file by the end of the month after the month of first use

ELD, fuel, factoring and insurance tools for owner-operators and small fleets, in one place.

$15/driver/month after trial. ELD hardware $150.

The IRS-stamped Schedule 1 is your proof of payment. Your state will ask for it to register or renew your truck.

Sources: IRS: About Form 2290. Last updated 2026-10-29. Rules change; always confirm with the official source.

ELD, fuel, factoring and insurance tools for owner-operators and small fleets, in one place.

$15/driver/month after trial. ELD hardware $150.