Work out the Form 2290 tax for each truck, including part-period proration for a vehicle first used after July, logging rates and suspended low-mileage vehicles, then see the filing deadline for your first-use month.
How the tax is worked out
Category A starts at 55,000 pounds and 100 dollars. Every additional 1,000 pounds of taxable gross weight adds 22 dollars, up to category V at over 75,000 pounds and 550 dollars.
Vehicles used exclusively to transport harvested forest products from the forest site pay 75 percent of the standard rate, so category A is 75 dollars and category V is 412.50 dollars.
A vehicle first used after July is taxed only for the months remaining in the tax period, counted from the month of first use through to June.
Category W covers vehicles expected to run 5,000 miles or less, or 7,500 miles or less for agricultural vehicles. No tax is due, but the vehicle is still reported and tax becomes payable if the limit is passed.
Filing and proof of payment
Vehicles in use in July: file by 31 August. Any later first use: file by the last day of the following month. The deadline does not move because a vehicle was bought part way through a month.
The IRS requires electronic filing when reporting 25 or more vehicles, and accepts it from everyone else. E-filing usually returns the stamped Schedule 1 within minutes.
The stamped Schedule 1 is the proof of payment states demand for registration and renewal, so keep the current copy with the vehicle paperwork.
Form 2290 questions
Who has to file Form 2290?
Anyone who registers, or is required to register, a highway motor vehicle with a taxable gross weight of 55,000 pounds or more in their name must file IRS Form 2290 and pay the Heavy Highway Vehicle Use Tax for the tax period in which the vehicle is first used on public highways.
When is Form 2290 due?
The tax period runs from 1 July to 30 June. For vehicles used in July, the return is due by 31 August. For a vehicle first used in a later month, the return is due by the last day of the month following the month of first use.
How much is the 2290 tax?
A vehicle at 55,000 pounds is taxed at 100 dollars, with 22 dollars added for each additional 1,000 pounds of taxable gross weight, up to a maximum of 550 dollars for vehicles over 75,000 pounds. Vehicles used exclusively for harvesting and transporting forest products are taxed at the lower logging rates.
What is a suspended vehicle on Form 2290?
A vehicle expected to run 5,000 miles or less on public highways during the tax period, or 7,500 miles or less for agricultural vehicles, is reported as suspended in Category W. No tax is due, but the vehicle must still be reported, and tax becomes payable if the mileage limit is exceeded.
Do I need the stamped Schedule 1?
Yes. The IRS-stamped Schedule 1 is the proof of payment states require before they will register or renew registration on a taxable heavy vehicle, so keep the current copy with your registration paperwork.
Official sources
- IRS: Form 2290 heavy highway vehicle use tax
- IRS: Form 2290 instructions and rate tables
- IRS: e-file Form 2290
- IRS: trucking tax center
Rules and agency systems can change. Check the linked source before making a filing or compliance decision.
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