Deadline begins for Heavy Highway Vehicle Use Tax

The current tax period for filers of Form 2290, "Heavy Highway Vehicle Use Tax Return," now runs through June 30, 2026, the IRS said.

The Heavy Highway Vehicle Use Tax is an annual federal excise tax on motor vehicles operating on public highways that have a taxable gross weight of 55,000 pounds or more. 

The filing deadline depends on the month taxpayers first used the taxable vehicle on public highways during the reporting period. For example, for vehicles first used on a public highway in July, the 2290 must be filed by this Aug. 31. (The due date is unrelated to the vehicle registration date.)

For additional taxable vehicles placed on the road during any month other than July, the tax is prorated for the months it was in service. IRS.gov has a table to help determine the filing deadline.

On vehicles taxpayers expect to be used for 5,000 or fewer miles (7,500 miles for farm vehicles), taxpayers must file a return, but they pay no tax. If the vehicle exceeds the mileage use limit during the tax period, the full tax amount is due.

Filers use Schedule 1 of Form 2290 to report all vehicles for which they are reporting. E-filing facilitates delivery of an e-stamped Schedule 1 within minutes, the IRS says. The stamped Schedule 1 serves as proof of payment when the taxpayer registers their vehicles in any state, unless exempted.

Also:

• The IRS encourages all 2290 filers to e-file, but e-filing is required for taxpayers reporting 25 or more vehicles in their name. IRS-approved e-file providers are listed on IRS.gov.
• If filing by mail, taxpayers should make sure they use the correct mailing address. Those who file by mail will receive their stamped Schedule 1 within six weeks after the IRS receives the form.