Filing Form 2290 for the 2026–2027 tax period? This guide covers who must file, how to calculate HVUT, how to report suspended vehicles, how to complete Schedule 1, and how to pay the tax.
The tax period runs from July 1, 2026, through June 30, 2027. Prefer guided e-filing? 2290.US lets you enter your information, review your return, and receive an IRS-watermarked Schedule 1 after IRS acceptance.
Form 2290 generally applies to highway motor vehicles with a taxable gross weight amounting to at least 55,000 pounds and registered, or legally required to be registered, in your name when first used on a public highway during the tax period.
If you claim tax suspension for a vehicle, you must list the vehicle on Schedule 1 and report it as Category W.
Filing deadline: Your deadline depends on the vehicle’s first-use month. The return and tax are generally due by the last day of the following month.
An Employer Identification Number is required; an SSN cannot be used.
Business Information
Legal name that matches your EIN record and your current address.
Payment Information
Payment Information
Your selected method for paying HVUT.
Vehicle Information
VINs
Vehicle Identification Number for each vehicle.
Taxable Gross Weight
The weight that determines each vehicle’s tax category.
First-Use Month
Month each vehicle was first used on a public highway during the tax period.
Vehicle & Mileage Details
Logging or agricultural status and expected public highway mileage, where applicable.
Note: For a newly issued EIN, the IRS advises allowing about four weeks for it to become established in the e-file system.
How to Determine Taxable Gross Weight
For most vehicles other than buses, taxable gross weight includes:
The vehicle’s actual unloaded weight when fully equipped for operation.
The actual unloaded weight of trailers or semitrailers customarily used with it.
The maximum load customarily carried by the vehicle and those trailers or semitrailers.
LINE-BY-LINE INSTRUCTIONS
How to Complete Form 2290: Step by Step
Follow the six steps below to prepare Form 2290, calculate tax, report suspended vehicles, complete Schedule 1, and arrange payment.
1
Enter Business Information and Filing Type
Enter your EIN, legal name, and address. Check Address Change when applicable. Verify each VIN against the registration, title, or vehicle. Use the vehicle VIN, not the trailer VIN.
Special filing boxes apply only in specific situations:
Filing type
When it applies
Amended Return
A vehicle moves into a higher taxable weight category, or a suspended vehicle exceeds its mileage-use limit.
VIN Correction
You need to correct a VIN on a previously filed Schedule 1. Use the applicable tax-period form.
Final Return
When you no longer have vehicles to report, check the Final Return box. Sign the return and mail the same to the IRS.
2
Complete Part I — Figuring the Tax
Part I determines the HVUT due, applicable credits, and final balance.
Line
What to enter or do
Line 1 — Month of First Use
Enter the month as six digits (e.g., July 2026 = 202607). Vehicles first used in different months generally require separate returns for each first-use month.
Line 2 — Tax
Use the Tax Computation table on page 2. Find each vehicle’s taxable gross weight category and rate, enter its count in column (3), multiply by the applicable tax amount, and enter the result in column (4). Transfer the total to Line 2. Logging vehicles use reduced rates; suspended vehicles are Category W.
Line 3 — Additional Tax
For increased taxable gross weight, file an amended Form 2290 with Schedule 1 by the last day of the month following the increase.
Line 4 — Total Tax
Add Lines 2 and 3.
Line 5 — Credits
Enter eligible credits and attach required documentation.
Line 6 — Balance Due
Subtract Line 5 from Line 4. This is the tax due to the IRS.
The IRS tax and your e-file service fee are separate charges.
3
Complete Part II — Statement in Support of Suspension
A vehicle may qualify for tax suspension when expected public highway use is 5,000 miles or less for most vehicles, or 7,500 miles or less for qualifying agricultural vehicles. Report qualifying vehicles as Category W on Schedule 1.
Line
What to report
Line 7
Report vehicles qualifying for suspension for the current tax period. Include Category W count on Schedule 1, Part I, line b.
Line 8a
Check the box if prior-period suspended vehicles stayed within the mileage limit, except vehicles on line 8b.
Line 8b
List prior-period suspended vehicles that exceeded the mileage limit. Report and pay tax on a separate Form 2290 for the previous tax period.
Line 9
Report prior-period suspended vehicles sold or transferred, with VIN, date, and buyer’s name, address, and EIN.
For a suspended vehicle sold or transferred, the seller must also give the buyer a statement with the seller’s name, address and EIN; VIN; sale or transfer date; odometer readings at the start of the tax period and at sale; and buyer’s name, address and EIN.
If a suspended vehicle exceeds the mileage limit: Calculate the tax based on first-use month, report it on Form 2290 Line 2, file an amended return with Schedule 1, and file by the last day of the following month.
4
Complete Signature and Authorization Information
Sign the return in the signature section before filing. If you authorize someone else to speak with the IRS about Form 2290, include their name, telephone number, and five-digit PIN in the Third Party Designee section.
5
Complete Form 2290 Schedule 1
Schedule 1 lists the vehicles reported and is usually required for vehicle registration. Use information consistent with your Form 2290.
Part I — Line
What to enter
a
Total number of reported vehicles.
b
Number of tax-suspended Category W vehicles.
c
Taxable vehicle count: line a minus line b.
Part II — Vehicles You Are Reporting: Enter the complete VIN and category for every vehicle. Use Category W for qualifying suspended vehicles. The IRS-watermarked Schedule 1 is generally available after IRS acceptance of an e-filed return.
Check every VIN before filing. An incorrect or incomplete VIN can cause vehicle registration problems.
6
Pay HVUT and Submit Your Return
Review your return and choose an IRS payment method.
Payment method
What to know
Electronic Funds Withdrawal
Authorize a bank account debit when e-filing.
EFTPS
Enrollment is required. Complete your payment through EFTPS.
Credit/Debit Card
Pay through an IRS-approved processor; processing fees apply.
Check/Money Order
Complete Form 2290-V and follow the applicable IRS mailing instructions.
Prefer a guided filing process?
Enter your vehicle details online and receive Schedule 1 after IRS acceptance.
E-filing is required when a return reports and pays tax on 25 or more vehicles. Category W vehicles do not count toward the threshold. Returns with fewer than 25 vehicles can also be e-filed.
With 2290.US, e-file fees start at $7.49 for one vehicle. HVUT is separate, and applicable sales tax on the e-file fee is additional.
Common Form 2290 Mistakes to Avoid
Using an SSN instead of an EIN.
Entering a business name that does not match EIN records.
Using a trailer VIN instead of the vehicle VIN.
Entering the wrong first-use month.
Using empty vehicle weight instead of taxable gross weight.
Leaving qualifying Category W vehicles off Schedule 1.
Assuming the filing deadline is based on registration renewal.
Frequently Asked Questions
Can I use my Social Security number to file Form 2290?
No. The IRS requires an EIN to file Form 2290, including for individual owner-operators.
Do vehicles with different first-use months need separate returns?
Yes. If vehicles are first used in more than one month during the tax period, you generally need a separate return for each month.
Do low-mileage vehicles still need to be reported?
Yes. Vehicles for which you claim suspension based on expected low mileage must still be reported under Category W.
Does the e-file fee include HVUT?
No. The service fee charged by the e-file provider is separate from any HVUT owed to the IRS.
Complete Your Form 2290 Filing with 2290.US
Have your business and vehicle information ready? Use 2290.US to complete a guided filing, review your tax calculation, and submit your return electronically.