Carrier Launch KitForm 2290 (Heavy Vehicle Use Tax) for New Carriers
Last updated: October 20, 2026 · Sources: IRS Instructions for Form 2290 (Rev. 07/2026)
Quick answer: If your truck has a taxable gross weight of 55,000 lb or more, you owe the federal Heavy Vehicle Use Tax and file IRS Form 2290. The tax year runs July 1 – June 30. For a new truck, it's due the last day of the month after the month you first use it on public highways in that period, not when you register it. You need an EIN (an SSN won't work), and the IRS-stamped Schedule 1 is your proof of payment for state registration and IRP plates.
Who has to file
Form 2290 applies to highway motor vehicles with a taxable gross weight of 55,000 lb or more. Most tractor-trailer combinations meet that (IRS Instructions for Form 2290).
When it's due
- Tax period: July 1 – June 30. The current period is July 1, 2026 – June 30, 2027.
- Due date: the last day of the month after the month of first use on public highways during the period. A truck first used in July is due August 31.
- Weekends and holidays: if the due date is a Saturday, Sunday or legal holiday, file by the next business day.
2026–27 due dates for vehicles first used in the period
| First used in | File & pay by | First used in | File & pay by |
|---|---|---|---|
| July 2026 | Aug 31, 2026 | January 2027 | Mar 1, 2027 |
| August 2026 | Sep 30, 2026 | February 2027 | Mar 31, 2027 |
| September 2026 | Nov 2, 2026 | March 2027 | Apr 30, 2027 |
| October 2026 | Nov 30, 2026 | April 2027 | Jun 1, 2027 |
| November 2026 | Dec 31, 2026 | May 2027 | Jun 30, 2027 |
| December 2026 | Feb 1, 2027 | June 2027 | Aug 2, 2027 |
Source: IRS Instructions for Form 2290 (Rev. 07/2026), "When To File" chart.
How much it costs
The tax depends on the taxable gross weight category. The IRS's own example shows $550 for a full tax period on an 80,000 lb vehicle (category V). If you first use the truck after July, partial-period amounts apply. Use the current Form 2290 tables rather than guessing.
How to file
- EIN required. You can't file Form 2290 with an SSN. An EIN is free from the IRS.
- E-filing is required if you report 25 or more vehicles. Everyone else is encouraged to e-file, because the stamped Schedule 1 can come back within minutes.
- Schedule 1 (stamped by the IRS) is your proof of payment. States generally require it to register a 55,000 lb+ vehicle, including for IRP apportioned plates.
- Low mileage: if you expect 5,000 miles or less on public highways (7,500 for agricultural vehicles), you can claim suspension, but you still file.
- Records: keep them at least 3 years after the date the tax is due or paid, whichever is later.
Buying a used truck?
Get proof of whether the seller paid or suspended the tax for the current period, such as a copy of their stamped Schedule 1. The IRS uses that proof for the buyer's prorated-tax rules.
Checklist
- ☐ Confirm your truck's taxable gross weight is 55,000 lb or more.
- ☐ Get an EIN if you don't have one.
- ☐ Note the month of first use and find your due date in the table.
- ☐ E-file and save the stamped Schedule 1.
- ☐ Bring Schedule 1 when you apply for IRP plates.
- ☐ Put the next July 1 period on your calendar (due August 31 for trucks in use in July).
Keep the whole setup in one place
The Carrier Launch Kit New Authority: First 90 Days kit covers Form 2290, IRP, IFTA, UCR and the rest of your first-year filings, with a 12-month calendar and Excel workbook. Get the kit → · Free First 30 Days Checklist
FAQ
When is Form 2290 due for a new truck? By the last day of the month after the month you first use the truck on public highways in the July–June tax period.
Can I file Form 2290 with my SSN? No. Form 2290 requires an EIN.
How much is the Heavy Vehicle Use Tax? It depends on the taxable gross weight category. The IRS example shows $550 for a full period on an 80,000 lb vehicle. Partial-period amounts apply after July.
Do I need Schedule 1 for IRP plates? States generally require proof of Form 2290 payment, the IRS-stamped Schedule 1, to register a 55,000 lb+ vehicle.
Educational only, not tax or legal advice. Carrier Launch Kit is not affiliated with the IRS, FMCSA or USDOT. Check the current Form 2290 instructions.
Want it all in one place? The New Authority: First 90 Days kit, $19.
Buy on Gumroad, $19Educational only, not legal advice. Affiliate disclosure.