As the 2026 tax season approaches, truck owners and fleet operators must prepare for one of the most important annual compliance tasks in the trucking industry: filing the Heavy Highway Vehicle Use Tax (HVUT) through Internal Revenue Service (IRS) Form 2290. Understanding the rules, deadlines, and updates for the program is crucial to keeping your vehicles legally on the road and avoiding costly penalties.

What is Form 2290 and who must file?

Form 2290 is the IRS tax return used to calculate and pay HVUT, a federal tax on heavy highway vehicles with a taxable gross weight of 55,000 pounds or more used on public roads. The form is also used to:

• Claim tax suspensions for low‑mileage vehicles, 
• Request credits, or 
• Report increases in vehicle weight categories.

If you own, operate, or register any qualifying vehicle used during the tax period (July 1, 2026–June 30, 2027), you must file. Even if your vehicle is exempt due to low mileage (5,000 miles or less, or up to 7,500 miles for agricultural vehicles) you must still file under “suspension of tax.”

Key deadlines for 2026 filing

The IRS begins accepting Form 2290 filings in early July. For vehicles first used in July, the filing deadline is typically August 31. For the 2026–2027 season, this deadline is August 31, 2025.

This tax year runs from July 1, 2026, through June 30, 2027.

The stamped Schedule 1 (your proof of payment) is required for vehicle registration, plates, and permits.

Why e‑filing is now the standard

The IRS mandates e‑filing for anyone with 25 or more vehicles. The agency strongly encourages all filers to submit electronically due to faster processing, reduced errors, and nearly instant access to a digital Schedule 1.

E‑filing also prevents delays common with paper submissions. Online services offer guided filing, VIN checks, and direct transmission to the IRS.

Understanding the HVUT tax rates and adjustments

HVUT tax amounts are based on the vehicle’s gross taxable weight category and the number of taxable vehicles you operate. Heavy trucks start at 55,000 pounds, increasing to 75,000 pounds or more.

Truck owners may claim credits for:

• Vehicles sold, destroyed, or stolen during the tax period;
• Vehicles that were expected to exceed mileage limits but did not; and
• Weight changes that reduce the tax category.

Consequences of late filing

Missing the HVUT deadline can lead to significant IRS penalties, interest, and delayed registrations, which can keep trucks off the road. To avoid interruptions in business operations, it is critical to act before the deadline.

Final thoughts

Filing Form 2290 is more than a tax requirement — it’s essential for maintaining legally compliant and operational commercial vehicles. With the 2026–2027 filing window looming, truck owners should prepare early, e‑file for faster processing, and keep their fleets moving with confidence.