If you own a heavy truck, the IRS expects Form 2290 every tax period, filed by the last day of the month after the month the truck was first used on public highways in that period. For a truck on the road in July, that means August 31. The tax depends on the truck’s taxable gross weight category, a truck driven 5,000 miles or less (7,500 for farm vehicles) can claim a suspension, and states generally want the stamped Schedule 1 before they’ll register the truck.
Who has to file
You must file Form 2290 and Schedule 1 if a taxable highway motor vehicle is registered, or required to be registered, in your name at the time of its first use in the tax period and its taxable gross weight is 55,000 pounds or more. Trucks, truck tractors and buses are highway motor vehicles; most vans, pickups and panel trucks fall below the threshold.
Individuals, LLCs, corporations and partnerships all file. You need an employer identification number (EIN); a Social Security number can’t be used on Form 2290. If a truck is registered in the names of both the owner and another person, including a leased truck, the owner is liable for the tax.
Some users are exempt, including federal, state and local governments, the American National Red Cross, nonprofit volunteer fire departments, ambulance associations and rescue squads, and certain tribal government and mass transit uses. Logging vehicles qualify for reduced rates.
How taxable gross weight is figured
Taxable gross weight isn’t the empty weight of the truck. It is the total of the truck’s unloaded weight fully equipped for service, the unloaded weight of any trailers customarily used with it, and the weight of the maximum load customarily carried on the truck and those trailers.
Your registered weight sets a floor. If any state requires you to declare a specific gross weight, including proportional registration such as IRP, your taxable gross weight can’t be less than the highest weight declared for the truck in any state. The tax is then figured by weight category, and if a truck’s taxable gross weight increases into a new category during the period, you report the additional tax. How IRP registration works.
When it’s due
The tax period runs from July 1 through June 30. Form 2290 is due by the last day of the month following the month the truck is first used on public highways during the period. A truck on the road in July is due by August 31. A truck bought and first driven in November is due by December 31, with the tax based on the months remaining in the period. If a due date falls on a weekend or legal holiday, file by the next business day.
Trucks first used in different months go on separate returns. Electronic filing is required for a return reporting and paying tax on 25 or more vehicles and is encouraged for everyone; once an e-filed return is accepted, the stamped Schedule 1 can be available within minutes.
Low-mileage trucks: suspension, not exemption
If you expect a truck to be used 5,000 miles or less on public highways during the period, or 7,500 miles or less for an agricultural vehicle, you can claim a suspension of the tax and report the truck in category W. You still file the return; you just don’t pay tax on that truck.
If the truck later goes over the mileage limit, the tax becomes due, and you file an amended Form 2290 by the last day of the month after the month the limit was exceeded. The limit counts all highway miles in the period, no matter how many owners the truck had. Keep the mileage records: for a suspended truck, the registrant must keep records at least three years after the end of the period.
Schedule 1 and registration
The IRS stamps and returns a copy of Schedule 1, and that is your proof of payment. States generally require it before they register a taxable vehicle, and U.S. Customs and Border Protection requires it to enter a Canadian or Mexican vehicle into the United States.
- Renewals in July, August or September. If your state receives your registration application in those months, you can show the prior period’s stamped Schedule 1, but you still have to file the current return by its due date.
- Newly purchased trucks. No proof of payment is required if you show the state a bill of sale dated within the last 60 days, though you still owe the return and any tax.
- Complete, correct VINs. Leaving off the full VIN can keep you from registering the truck with the state.
Form 2290 is a federal tax, not a registration or insurance, and paying it doesn’t satisfy UCR, IFTA or IRP. What UCR is.
Common questions
What weight requires Form 2290?
A taxable gross weight of 55,000 pounds or more, counting the truck, the trailers customarily used with it, and the maximum load customarily carried.
When is Form 2290 due?
By the last day of the month after the truck’s first use in the July-to-June tax period. For a truck in use in July, that is August 31.
Do I file if my truck runs under 5,000 miles?
Yes. You file and claim a suspension of the tax in category W. If the truck later goes over 5,000 miles, or 7,500 for agricultural vehicles, the tax becomes due.
Can I use my Social Security number on Form 2290?
No. Form 2290 requires an employer identification number (EIN).
Who pays the tax on a leased truck?
If the truck is registered in the names of both the owner and another person, including a lessee, the IRS treats the owner as liable for the tax.
Is Form 2290 the same as IFTA?
No. Form 2290 is an annual federal use tax on heavy trucks, while IFTA is a quarterly report of state and provincial fuel taxes. Many interstate trucks owe both.
Sources
- IRS: Instructions for Form 2290 (07/2026)
- Texas Department of Motor Vehicles: International Registration Plan information packet
General information about IRS Form 2290 and the heavy highway vehicle use tax as of October 2026, not legal or tax advice; the current IRS instructions control. Coverage depends on underwriting and the terms, conditions and exclusions of the policy actually issued.