HVUT Form 2290 - How to Complete, File, and Pay

If you own a highway vehicle weighing 55,000 pounds or more, you must file IRS Form 2290. You should also file this form to claim an exemption for vehicles that are over the weight limit but going to be driven 5,000 miles or fewer (7,500 miles or fewer for agricultural vehicles) during the tax period. After you file, the IRS will send you a stamped Schedule 1 as proof of payment, and you generally need to provide this document to the State to register your vehicles. 

Failure to pay the Heavy Vehicle Use Tax can lead to interest, penalties, and collection actions, but more significantly, not filing this form can prevent you from registering your vehicles and operating your business. To get help now, use TaxCure to find a tax professional who can help you deal with excise taxes, business taxes, and other tax problems.

Who needs to file?

You must file Form 2290 if you have a heavy highway vehicle registered in your name in the United States, Mexico, or Canada, and you are not on the exempt list. 

You should file the form based on how you own the vehicle - i.e. as an individual, LLC, corporation, partnership, non-profit, etc. If the vehicle is registered under two names (dual registration), the owner should file this form. Vehicles operated under a dealer license are considered to be registered under the dealer's name. 

The following entities are exempt from filing this form:

• The federal government
• D.C., state, or local governments. 
• The Red Cross
• Nonprofit volunteer fire departments, ambulance associations, or rescue squads
• Indian tribal governments - but only if the vehicle is used for essential tribal government functions. 
• Mass transportation authority created under a statute that gives it certain powers normally only held by the state.

What types of vehicles are subject to the HVUT?

The HVUT applies to all highway motor vehicles weighing 55,000 pounds or more. This category includes trucks, tractor-trailers, and buses, but it does not include the following exempt vehicles:

• Specially designed mobile machinery for nontransportation functions - for example, heavy construction, manufacturing, drilling, mining, farming, and timbering equipment.
• Vehicles specially designed for off-highway transportation 
• Qualified blood collector vehicles 

Do you have to file Form 2290 for logging vehicles?

Yes, logging vehicles are subject to the HVUT so you must file Form 2290 unless you are exempt owner. However, logging vehicles are subject to a lower tax rate. 

For example, as of 2025, the rate on vehicles weighing 55,000 is normally $100, but it drops to $75 for logging vehicles. The rate goes up as the weight of the vehicle increases. It caps out at $550 for vehicles weighing over 75,000 pounds but is only $412.50 for logging vehicles in that weight category.

When to file Form 2290

You must file this form in August for any heavy vehicles that you own in July. When you buy a vehicle subject to HVUT, you must file this form by the last day of the month following the month when you first used the vehicle on a public highway. 

The tax period runs from July 1 to June 30. If you file the form for a newly acquired vehicle in the midst of the tax period, the tax will be prorated accordingly. You must file a new report every time you acquire a new heavy highway vehicle, and then, you must report all of your vehicles every August. 

For example, say that you buy a heavy vehicle in March 2025. The 2290 form is due April 30, 2025. Then, you buy another heavy vehicle in May 2025 so you file a report for that vehicle by the last day of June 2025. In July 2025, you still own both of those vehicles plus another heavy vehicle purchased in a previous year - now, you must file an annual Form 2290 to report all three of those vehicles by the last day of August 2025. 

If the return due date falls on a weekend or holiday, you have until the next business day to file and pay. 

Can I get an extension on the HVUT tax return?

You may request up to a six-month extension by writing a letter to the IRS. Explain why you cannot file on time and how much time you need. Then, send the request to Internal Revenue Service, 7940 Kentucky Drive, Florence, KY 41042-2915.

What are the penalties for filing late?

The IRS assesses the failure to file penalty on taxpayers who file this form late - the penalty is 5% of the tax due and can get up to 25% of the balance. However, as this tax ranges from just $100 to $550 per vehicle, the maximum late fee is just $25 to $137.50. You will also incur interest on top of the tax and penalties. 

Information required on Form 2290

You need the following info to complete Form 2290:

• EIN - You must file this form with an EIN, rather than a Social Security number even if you own the vehicle as an individual. If you don't have an EIN, you can register for one on the IRS website - it takes just a few minutes and you get the number immediately. 
• VIN - Make sure to use the Vehicle Identification Number (VIN) from the vehicle, not the trailer. 
• Taxable gross weight - For most vehicles, use the total of the vehicle, the trailer, and the maximum load normally carried by the vehicle. For buses, use the unloaded weight of the vehicle plus 150 pounds for each passenger and driver seat.

How to complete Form 2290

The top of the form requires basic contact info and your tax ID number. Then, you note if any of the following apply, and if not, you should just ignore this section:

• If you had an address change since the last return you filed
• If you're amending a previously filed return
• If you're adjusting the VIN on a previously filed return
• If this is your final return. 

In part 1 of Form 2290, you note when the vehicle was first used by you, the tax due, any credits, and the total tax. The sections below provide more guidance on how to calculate these numbers. 

In part 2, you share information about vehicles that are not subject to the tax (referred to as "suspended" on the form). In particular, you formally declare that vehicles listed as suspended are not going to be driven over 5,000 miles (7,500 for agricultural vehicles) during the tax period. Then, you list any vehicles that were suspended on last year's Form 2290 but driven over the mileage limit. Finally, you note any vehicles that were suspended on last year's form and were transferred to new owners or destroyed during that tax period. Then, you sign the form, and if relevant, your paid tax preparer signs the form.

Use the second page of the form to calculate the tax due on your vehicles based on their weight and whether or not they are a logging vehicle. If you are filing a return to report a vehicle you just purchased during the middle of the tax year, you must refer to the Form 2290 instructions to calculate the partial-year tax. Or, you can simply use the numbers on this form multiplied by the applicable taxable period. For example, if you're paying HVUT for just six months, you should multiply the number on page two by 6/12. 

On Schedule 1, fill out your basic contact info and a list of all of the vehicles you're reporting. When listing the vehicle, note their VIN and category. The category is based on the weight of the vehicle as shown on page 2 of this form. For example, a vehicle weighing 55,000 pounds is category A, while a vehicle weighing over 75,000 pounds is category V. Suspended vehicles under the milage limit are category W. 

Section 1 of Form 2290 - calculating how much HVUT you owe

Here is a line-by-line breakdown of how to calculate your HVUT on Form 2290:

Line 1

Line 1 requires a month and year in a six-digit format. If you're filing an annual report or if you first used the vehicle in July, you should note the year followed by "07" - for example, 202507 if you're filing Form 2290 for the tax period running from July 1 2025 to June 30, 2026. 

Follow the same format if your first use was another month - for example, 202509 for vehicles first used in September 2025 and returns due on the last day of October. Or 202510 for vehicles first used in October 2025. 

Line 2

Then, on Line 2, note the tax due. As noted above, there is a chart on the second page of the form that shows the tax due based on the weight of the vehicle. However, if you're filing a mid-year return for a vehicle you just purchased, you can consult the last page of the 2290 instructions to see how to calculate the tax. Again, simply multiply the full year tax by the portion of the year left in the filing period. 

To illustrate, say you purchased a used vehicle in September 2025. You are responsible for the tax from October to June (the last month of the filing period), so you multiply the total annual tax by 9/12. For example, on a 55,000 vehicle, the tax is $100 for the year, and based on owning the vehicle for nine months, you owe $75. 

Line 3

You should only use Line 3 if you're reporting additional tax due to an increase in the weight of the vehicle. Generally, you only use this line if the weight of the vehicle increased during the tax period, and in that case, the return is due by the last day of the month after the vehicle increased in weight. 

If you're filing the annual return in July and you have a vehicle that increased in weight, you shouldn't use this line - instead, just calculate the tax due based on the new eight of the vehicle and note that on Line 1. 

Line 4

On Line 4, note the total of Lines 2 and 3. 

Line 5

Use Line 5 to note credits if any of the following apply:

• You sold a heavy vehicle before June 1 and need to claim a credit based on tax previously paid.
• The vehicle was destroyed or stolen before June 1 and you need to claim a credit based on tax previously paid.
• You drove a vehicle 5,000 miles or less (7,500 for agricultural vehicles) during the previous tax period but you didn't suspend it on the previous tax year's form. 

Don't file a return to claim these credits in the middle of the tax period - you should only claim these types of credits on your annual return. For example, say that you paid $100 in HVUT for a vehicle on Form 2290 filed for July 2025, but you ended up only driving that vehicle 4,000 miles from July 1, 2025, to June 30, 2026. When you file Form 2290 for July 2026 (due August 31, 2026), you can note a $100 credit on line 5. 

To calculate the credit on vehicles that were sold or destroyed, count the number of months that the vehicle was in use, multiply this by the tax paid, and then, subtract that amount from the tax paid. For instance, let's say you sold a vehicle in May 2025 and you're filing this form for July 2025 (due September 1, 2025). You paid the full tax on this vehicle for the period running from July 2024 to June 2025. 

You should count the full month of May, regardless of which date you sold the vehicle. This means that you used the vehicle for 11 months. Multiply the tax paid by 11/12. Then, subtract this amount from the original tax and that's your credit. Based on a $100 tax, the credit would be $8.33. 

Line 6

Finally, on Line 6, you note the difference between the tax due and the credits received. 

Example calculations on Form 2290

Here's a quick example of how this all works together. Let's say you are filing your annual Form 2290. You have three vehicles that weigh 55,000 pounds each. Because this is the annual return, you note XXXX07 on Line 1 - for example, in 2025, you note 202507 but in 2026, you note 202607. Then, on Line 2, you note $300 (that's the $100 tax per vehicle multiplied by three). 

Now, let's say that you drove one of these vehicles less than 5,000 miles during the previous year, but you paid the full amount that year. Based on that, you note a credit of $100 on line 5. Then, you note the total tax due of $200 on Line 6 - that's the difference between the $300 tax and the $100 credit. 

How to report additional tax when your vehicle increases in weight

Let's continue with the above example. Now, imagine that a few months later in December, one of your vehicles increases in weight from 55,000 pounds to 60,000 pounds. That increases the tax due to $210, and you must file a return to report the increased tax by the last day of January. 

On this form, you don't note the two other vehicles. Instead, you only report the vehicle that increased in weight, and you report the tax due on Line 3. 

To calculate the tax, you multiply the new full-year tax by the portion of the tax period remaining. In this situation, the new weight applies from December to June so seven months. To determine the tax due, multiply $210 by 7/12 which is $122.50. Then, to determine the portion of the tax that you already paid, you multiply the old tax rate of $110 by 7/12 which is $64.17. 

Finally, you subtract the tax already paid from the tax due, and you note the difference $58.33 on Line 3. As long as you don't have any other vehicles or credits to report, that's the amount you should pay. 

What if you owe a negative amount on Form 2290?

If line 5 shows that you owe a negative amount, you cannot use this form to claim the refund. Instead, you should file Form 8849 (Claim for Refund of Excise Taxes) and Schedule 6 (Other Claims). 

How to File Form 2290

If you're paying HVUT tax on 25 or more vehicles, you must e-file the form. Otherwise, you can mail it in, but e-filing is faster and provides you with immediate proof of payment.

You can e-file by having a professional help you or by finding a website that allows you to e-file this form. Then, you can submit payment through the pro or website. Otherwise, you can make a payment on the EFTPS whether you e-file or mail in your return. 

If mailing Form 2290, use the following addresses depending on whether you're including payment or not. 

Form with no payment - for taxpayers who paid online.

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0031

Form with full payment from a domestic bank: 

Internal Revenue Service
P.O. Box 932500
Louisville, KY 40293-2500

Form 2290 with a check or money order drawn from an international financial institution.

Internal Revenue Service
International Accounts
1973 Rulon White Blvd.
Ogden, UT 84201-0038

How to correct errors on Form 2290

If you made an error on this form, you should amend to correct the error. However, if you overpaid the tax, you may need to request a refund with a separate form. 

For example, if you put in the wrong VIN, you should file a new form and note that you're correcting the VIN at the top.

What if I accidentally overpaid tax on Form 2290?

To request a refund of overpaid HVUT, file Form 8849 (Claim for Refund of Excise Taxes) with Schedule 6.

Get Help With Form 2290 and Other Excise Taxes

Excise taxes such as the heavy vehicle usage tax can be complicated, and failure to stay compliant can hurt your business or prevent you from registering your heavy vehicles. Because this is such a specific area of the tax code, you need to find a tax pro who has the right experience. 

TaxCure makes the search process easy. Simply, start your search on any page using the search box or widget. Then, narrow down the results so that you only see tax pros who have dedicated experience with excise taxes. If desired, you can also tailor the search to your local areas or filter by tax pro or other categories. Don't wait - use TaxCure to find help today.