What is Form 2290?
The IRS Form 2290, Heavy Highway Vehicle Use Tax Return, is a tax return for reporting and paying Heavy Vehicle Use Tax (HVUT). This tax hits on large trucks/heavy vehicles—those above a gross weight of 55,000 pounds—that hit the public highways. If you own one of these gas-guzzlers or operate one-well, either as a trucker, fleet owner, or someone moving heavy loads-the form must be submitted to the IRS. Unlike some taxes that deal with income or payroll, this is a charge for the damages that these rigs inflict on America’s roads. This tax has to be filed annually, and as of 2025, it should be as easy as pie to do so through the IRS; they really make it user-friendly, either online or by mailing in.
The Purpose of Form 2290
The Heavy Vehicle Use Tax collected through Form 2290 is submitted directly to the Highway Trust Fund, which in turn pays for the repair of roads, bridges, and maintenance of highways across the U.S. Or so to say, it is a charge for “thank you for using the road”-these heavier trucks do a number on that asphalt, after all! The IRS records the use of this form for tracking who drives what, how much their new trucks weigh, and how often they touch the road. Making tax is not discretionary-if any truck tips that scale at 55,000 pounds while traveling a minimum of 5,000 miles with other running days in a year (7,500 miles in the case of farm vehicles), it is mandatory to abide by the tax law. Heavy Vehicle Use Tax keeps the infrastructure afloat, thereby mandating that everyone pay a fair share of it.
How Does Form 2290 Work?
Filing Form 2290 is straightforward once you know the drill. It’s tied to a tax period running from July 1 to June 30 each year, and you’ve got to file by August 31 if your vehicle was in use that July (or the end of the next month if you start later). Here’s how it shakes out:
- Check Your Vehicle: Does it weigh 55,000 pounds or more (loaded weight, not empty)? If yes, you’re filing.
- Calculate the Tax: Depends on the vehicle’s weight and how many months it’s used. For 2025, the max tax is $550 per vehicle (for 75,000+ pounds), dropping if it’s used less than a full year.
- File the Form: List your vehicle’s VIN (Vehicle Identification Number), weight, and tax owed. You can e-file through an IRS-approved provider—way faster—or mail it in.
- Pay Up: Use EFTPS (Electronic Federal Tax Payment System), a credit card, or a check. No cash, sorry!
- Get Your Schedule 1: Once paid, the IRS stamps your Form 2290 Schedule 1 as proof of payment—crucial for registering your truck with the state.
The tax is prorated if you start using a vehicle mid-year, and you can claim credits for sold, destroyed, or low-mileage trucks (under 5,000 miles, or 7,500 for ag use).
Key Details for Form 2290
- Who Files: Owners or operators of heavy highway vehicles—individuals, businesses, or even farmers with big rigs.
- Tax Rates: For 2025, it’s $100 for vehicles 55,000–75,000 pounds, up to $550 for 75,000+ pounds (plus $100 per 1,000 pounds over 75,000, capped at $550). Partial-year use lowers it.
- Filing Deadline: August 31 for vehicles used in July, or the last day of the month after first use (e.g., September 30 for August starts).
- Schedule 1: Part of Form 2290, it lists all taxable vehicles. You get a stamped copy back as proof of payment—states won’t register your truck without it.
- Exemptions: Vehicles used less than 5,000 miles (7,500 for farming) don’t owe tax but still need to file to claim the exemption. Public agency vehicles (e.g., fire trucks) skip it entirely.