Federal tax
Form 2290 for New Owner-Operators
Updated September 2026
The heavy vehicle use tax is a yearly federal tax on trucks of 55,000 lbs and up, filed on IRS Form 2290. It is small, it is annual, and your state will not plate the truck without proof you paid it.
The numbers
Applies at taxable gross weight of
55,000 lbs and up
Tax year
July 1 - June 30
Tax at 55,000 lbs
$100
Tax at 75,000 lbs and over
$550
Deadline for a truck used in July
August 31
Deadline otherwise
Last day of the month after first use
The two things people get wrong
- You need an EIN. The IRS does not accept a Social Security number on Form 2290. Get the EIN first - it is free and takes minutes.
- The deadline follows first use, not registration. Put the truck on the road in October and the return is due November 30, whatever the plates say.
The stamped Schedule 1
When the IRS accepts the return it sends back a stamped Schedule 1. That is the document your IRP office asks for before issuing apportioned plates, so file 2290 before you go for plates. E-filing is only mandatory at 25 vehicles or more, but e-filed Schedule 1s come back fast and paper takes weeks.
The calendar knows the first-use rule.
Tell it the month the truck hit the road and it computes the 2290 date, then the August 31 renewal every year after.
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