Form 2290 Instructions for 2026–2027 (and 2027–2028)
How to complete and file your Heavy Highway Vehicle Use Tax return: who files, what to enter for each vehicle, and how to get your IRS-stamped Schedule 1. File with Send 2290and get it in minutes.
Watch: Form 2290 Instructions 2026 and 2027
How to Fill Out Form 2290, Step by Step
- 1
Gather your information
You need your business name and address, your Employer Identification Number (EIN), the 17-character VIN of each taxable vehicle, each vehicle’s taxable gross weight, and the month each vehicle was first used on public highways in the tax period.
- 2
Enter your business details
Use the exact legal name and EIN the IRS has on file. A name/EIN mismatch is one of the most common reasons a return is rejected.
- 3
Pick the tax period and first-use month
For 2026–2027 the period runs July 1, 2026 through June 30, 2027. Your first-use month decides how many months you owe tax for and when your return is due.
- 4
Add each vehicle: VIN and weight category
Enter the VIN and select the taxable gross weight category (A through V). Taxable gross weight is the unloaded weight of the vehicle fully equipped for service, plus the unloaded weight of any trailers, plus the maximum load carried.
- 5
Review the tax calculation
The tax is calculated from the weight category and the months in the period. Check the total before you submit. A vehicle you expect to drive 5,000 miles or less (7,500 for agricultural vehicles) can be reported as suspended, with no tax due.
- 6
Submit, pay, and get your stamped Schedule 1
Submit your return to the IRS and choose how to pay. When the IRS accepts it, you receive the IRS-stamped Schedule 1, which is your proof of payment for tag and registration renewal.
Who Needs to File
Form 2290 is for the owner of a highway motor vehicle with a taxable gross weight of 55,000 pounds or more that is used on public highways. Owner-operators with one truck and fleets with many both file the same form.
Not sure what your truck weighs for tax purposes? See how taxable gross weight and the A–V categories work.
What You Owe: Sample Tax Amounts
For a full tax period the tax starts at $100 at 55,000 pounds, adds $22 for each additional 1,000 pounds, and tops out at $550 for vehicles over 75,000 pounds. Vehicles first used after July owe a prorated amount for the remaining months. These are sample rows; the full A–V table is in the IRS Form 2290 instructions.
| Taxable Gross Weight | Category | Regular Vehicles | Logging Vehicles |
|---|---|---|---|
| 55,000 lbs | A | $100.00 | $75.00 |
| 59,001 – 60,000 lbs | F | $210.00 | $157.50 |
| 64,001 – 65,000 lbs | K | $320.00 | $240.00 |
| 69,001 – 70,000 lbs | P | $430.00 | $322.50 |
| 74,001 – 75,000 lbs | U | $540.00 | $405.00 |
| Over 75,000 lbs | V | $550.00 | $412.50 |
Source: IRS Form 2290 instructions. For the full explanation see HVUT explained.
Key Dates for 2026–2027 and 2027–2028
2026–2027 period
July 1, 2026 – June 30, 2027. The August 31, 2026 deadline has passed. If you put a vehicle in service in a later month, your return is due by the last day of the month after first use (first used in November 2026 → due December 31, 2026).
2027–2028 period
Starts July 1, 2027. For vehicles in use in July 2027, the return is due August 31, 2027.
See every first-use month and the late-filing penalties on the Form 2290 due dates page.
Your Stamped Schedule 1
When the IRS accepts your return, you get an IRS-stamped Schedule 1. It is your proof of payment for tag and registration renewal, so keep a copy ready. Learn more about Schedule 1.
For the official wording, see the IRS Instructions for Form 2290. This page is educational and is not tax or legal advice.
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File Form 2290 NowFrequently Asked Questions
Who has to file Form 2290?
Anyone who owns a highway motor vehicle with a taxable gross weight of 55,000 pounds or more that is used on public highways during the tax period must file Form 2290 and pay the Heavy Highway Vehicle Use Tax (HVUT).
What is the Form 2290 tax period for 2026–2027?
The 2026–2027 period runs from July 1, 2026 through June 30, 2027. The next period, 2027–2028, starts July 1, 2027.
When is Form 2290 due for 2026–2027?
For vehicles first used in July 2026 the deadline was August 31, 2026. For a vehicle first used in a later month, the return is due by the last day of the month after the month of first use. For example, a vehicle first used in November 2026 is due December 31, 2026. Filing late can mean penalties and interest, so file as soon as you can.
When is Form 2290 due for 2027–2028?
For vehicles in use in July 2027, the return is due August 31, 2027. Vehicles first used in later months follow the month-after-first-use rule.
Do I have to e-file Form 2290?
The IRS requires e-filing if you report 25 or more vehicles. Filers with fewer vehicles can e-file or file on paper, and e-filing is the fastest way to receive your stamped Schedule 1.
What is the stamped Schedule 1 for?
The IRS-stamped Schedule 1 is your proof that the HVUT is paid. State motor vehicle agencies generally require it to register or renew the registration of a heavy vehicle.