What Is the Highway Use Tax?
The highway use tax is an excise tax on heavy commercial vehicles that operate on public roads. At the federal level, it is the Heavy Vehicle Use Tax (HVUT), filed annually on IRS Form 2290. Revenue from the tax funds the Highway Trust Fund, which pays for road construction and bridge maintenance across the United States.
The federal heavy highway vehicle use tax applies to any highway motor vehicle with a taxable gross weight of 55,000 pounds or more. If your vehicle meets that threshold and you drive it on public highways, you are required to file Form 2290 and pay the tax before the heavy highway use tax due date.
Some states also collect their own highway use taxes separate from the federal HVUT. New York operates a Highway Use Tax (HUT) program for carriers operating in the state, which runs on a different schedule from Form 2290.
Highway Tax Quick Facts
2290 Highway Tax Due Date: Federal Schedule
Annual Deadline
For vehicles already on the road when the new tax season opens in July, the 2290 highway tax due date is August 31 each year. This is the standard IRS Form 2290 due date and covers the majority of owner-operators and fleet managers filing their annual HVUT renewal.
The HVUT tax year runs from July 1 through June 30. For the 2026-2027 season, the heavy highway use tax form 2290 due date is August 31, 2026. August 31 falls on a Monday this year, so no weekend extension applies. When is Form 2290 due for 2026? The answer is straightforward: August 31, 2026 for vehicles first used in July.
Rolling Deadlines for Newly Used Vehicles
If you bring a new vehicle into service after July, the highway use tax due date shifts based on the month you first drove it on public roads. Your Form 2290 is due by the last day of the month following the first-use month.
For example, if you first operate a truck on a public highway in October, the highway tax 2290 due date is November 30. The due date is set by the first-use month, not your state's vehicle registration calendar.
| First Used Month | Form 2290 Due Date | Tax Period Covered |
|---|---|---|
| July 2026 | Aug 31, 2026 | Full tax year |
| August 2026 | Sep 30, 2026 | 11 months |
| September 2026 | Oct 31, 2026 | 10 months |
| October 2026 | Nov 30, 2026 | 9 months |
| November 2026 | Dec 31, 2026 | 8 months |
| December 2026 | Jan 31, 2027 | 7 months |
| January 2027 | Feb 28, 2027 | 6 months |
| February 2027 | Mar 31, 2027 | 5 months |
| March 2027 | Apr 30, 2027 | 4 months |
| April 2027 | May 31, 2027 | 3 months |
| May 2027 | Jun 30, 2027 | 2 months |
| June 2027 | Jul 31, 2027 | 1 month |
If any due date falls on a Saturday, Sunday, or federal holiday, the IRS automatically extends the filing deadline to the next business day.
Who Has to File Form 2290?
You must file IRS Form 2290 and pay the heavy highway vehicle use tax if your vehicle has a taxable gross weight of 55,000 pounds or more and is operated on US public highways. This applies to owner-operators, fleet companies, corporations, LLCs, and sole proprietors. The person or entity that registers the vehicle is responsible for filing, even if someone else drives it.
Owner-Operators
Single truck registered in your name, 55,000 lbs or more, operated on public roads. File once per tax year, or when you add a vehicle.
Fleet Managers
Multiple vehicles filed in a single bulk transmission. Fleets of 25 or more vehicles are required by the IRS to e-file electronically.
Mid-Year Buyers
Purchased a truck after July? Your filing is due by the last day of the month following the first month you drove it on a public highway.
Agricultural Operators
Farm vehicles over 55,000 lbs with a 7,500-mile annual limit instead of 5,000. Low-mileage vehicles still require a Form 2290 suspension filing.
Suspended Vehicles
Vehicles that stay under the 5,000-mile threshold (7,500 miles for farm use) qualify as suspended. You still file Form 2290 and report the vehicle, but no tax payment is due. If the vehicle later exceeds the mileage limit during the tax year, a prorated tax payment becomes due immediately.
Exemptions
Federal, state, and local government vehicles are fully exempt from HVUT. So are vehicles operated by Indian tribal governments and nonprofit volunteer fire departments, ambulance corps, and rescue squads. These operators do not owe tax, though some may still need to file a return.
Federal HVUT Tax Rates for 2026-2027
The heavy highway vehicle use tax is calculated based on your vehicle's total taxable gross weight. Rates for the 2026-2027 tax year are unchanged from prior years.
| Taxable Gross Weight | Annual Tax Due |
|---|---|
| 55,000 to 75,000 lbs | $100 base + $22 per 1,000 lbs over 55,000 |
| Over 75,000 lbs | $550 maximum annual tax |
| Under 55,000 lbs | No tax (no filing required) |
A vehicle weighing 60,000 lbs owes $100 plus $110 (five increments of $22), totaling $210 for the full tax year. For vehicles brought into service mid-year, the tax is prorated based on the months remaining in the tax period from the first-use month through June 30.
New York Highway Use Tax (HUT)
New York operates a separate highway use tax that is distinct from the federal Form 2290. If you run trucks in New York, you have two separate filing obligations: the federal HVUT and the NY HUT.
NY Highway Use Tax STATE FILING
The New York HUT applies to motor vehicles with a gross weight exceeding 18,000 pounds operating on New York public highways, excluding toll-paid sections of the New York State Thruway. It is filed on Form MT-903 and administered by the New York State Department of Taxation and Finance, not the IRS.
Federal HVUT (Form 2290)
- 55,000 lbs gross weight threshold
- Filed annually with the IRS
- Standard due date: August 31
- Applies to all US public highways
- Proof of payment: Stamped Schedule 1
NY Highway Use Tax (HUT)
- 18,000 lbs gross weight threshold
- Filed monthly with NY State
- Due last day of the following month
- Applies to NY public highways only
- Filed on Form MT-903
Operators running trucks in New York need to manage both the federal highway tax due date and their NY HUT filing schedule separately. The NY HUT is administered through the New York State Department of Taxation and Finance website, not through the IRS or SimpleForm2290.
How to File Form 2290 Before the Highway Tax Due Date
E-filing is the fastest way to meet the IRS 2290 highway tax due date and receive your watermarked Schedule 1 the same day your return is accepted. The IRS requires e-filing for fleets of 25 or more vehicles, and it is the recommended method for all filers.
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1
Create your free account
Register at SimpleForm2290.com. No payment required to start. Your account stores all filing history and Schedule 1 PDFs for future seasons.
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2
Enter business details and EIN
Add your company name, address, and Employer Identification Number. The IRS does not accept Social Security Numbers for Form 2290. Apply for an EIN at IRS.gov before filing if you do not have one.
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3
Add vehicle information
Enter the VIN, taxable gross weight, and first-use month for each vehicle. Double-check the VIN against your registration to avoid a rejection. Bulk upload by Excel for fleets.
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4
Review and pay the IRS tax
The system calculates your exact HVUT. Pay the IRS tax via EFW, EFTPS, or check. Use code HVUT20 for 20% off the SimpleForm2290 e-file fee at checkout.
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5
Download your Schedule 1
After IRS acceptance, your watermarked Schedule 1 is available immediately in your account and by email. This is the document your state DMV requires for vehicle registration renewal.
IRS 2290 Payment Options
The IRS offers three ways to pay the heavy highway use tax when you file. All three are accepted whether you file by paper or e-file.
EFW
Electronic Funds Withdrawal. Provide bank details during e-filing and the IRS pulls the payment on the filing date.
EFTPS
Schedule payment separately at eftps.gov. Allow a few days for enrollment if you have not used EFTPS before.
Check or Money Order
Mail to the IRS with a completed Form 2290-V payment voucher. Processing takes longer than electronic options.
To check your IRS 2290 payment status after e-filing, log into your SimpleForm2290 account. Email confirmation arrives once the IRS accepts your return. For direct IRS inquiries, call the Business and Specialty Tax Line at 800-829-4933.
What Happens If You Miss the Heavy Highway Tax Due Date?
Missing the IRS 2290 highway tax due date triggers penalties and interest from day one. The longer you wait after the deadline, the more you owe.
IRS Late Filing Penalties
Beyond the financial cost, a late filing delays your Schedule 1. Without a stamped Schedule 1, you cannot renew your commercial vehicle registration or obtain IRP plates. That means the vehicle cannot legally operate on public roads until the return is processed.
If you have already missed the deadline, file immediately. Every additional month adds to the penalty total. When filing late, include all accrued penalties and interest with your payment.
Frequently Asked Questions
When is the heavy highway use tax due?
The federal heavy highway use tax is due by August 31 each year for vehicles first used on public roads in July. This is the standard annual deadline under IRS Form 2290. For vehicles placed in service in any other month, the due date is the last day of the month following the month of first use.
What is the Form 2290 due date for 2026?
The IRS Form 2290 due date for 2026 is August 31, 2026, for vehicles first used in July. August 31 falls on a Monday this year, so no weekend extension applies. You can begin filing as early as July 1, 2026.
What is a highway use tax?
A highway use tax is an excise tax on heavy commercial vehicles that operate on public roads. At the federal level, it is the Heavy Vehicle Use Tax (HVUT) filed on IRS Form 2290. Some states also levy their own highway use taxes, such as New York's HUT program, which is separate from the federal filing requirement.
What is the New York State highway use tax?
The New York Highway Use Tax (HUT) applies to motor vehicles with a gross weight exceeding 18,000 pounds operating on New York public highways. It is based on miles driven in the state, filed on Form MT-903, and administered by the NY Department of Taxation and Finance. Returns are generally due monthly, by the last day of the month following the reporting period. It is entirely separate from the federal Form 2290.
Who has to file Form 2290?
Any owner or operator of a heavy highway motor vehicle with a taxable gross weight of 55,000 pounds or more that is used on US public roads must file Form 2290. This includes owner-operators, fleet companies, corporations, LLCs, and individuals. Even low-mileage vehicles that qualify for tax suspension must still be reported on Form 2290.
How do I check my IRS 2290 payment status?
After e-filing through SimpleForm2290, you receive email confirmation once the IRS accepts your return. Log into your account to view your filing status and download your Schedule 1. For direct IRS inquiries about payment status, call the Business and Specialty Tax Line at 800-829-4933.
Can I file Form 2290 early?
Yes. The IRS opens Form 2290 e-filing on July 1 each year. Filing early, especially in July, means you receive your Schedule 1 before the August rush and avoid processing delays that can occur near the deadline. Pre-filing for the upcoming tax year is also available through SimpleForm2290 starting in May.
How often is Form 2290 due?
Form 2290 is filed annually. The heavy highway use tax form 2290 due date resets every July 1 when the new tax year begins. The standard annual deadline is August 31. If you add a new vehicle to your fleet mid-year, that vehicle has its own one-time filing due by the last day of the month after it was first used on public roads.