2290 Heavy Vehicle Use Tax

IRS Form 2290 (Heavy Vehicle Use Tax, or HVUT) must be filed annually for heavy highway motor vehicles with a taxable gross weight of 55,000 lbs or more. The HVUT tax year runs August 1 through July 31.

**Who Must File** Any person or business entity operating a highway motor vehicle with a taxable gross weight of 55,000 lbs or more that is registered (or required to be registered) in the United States. This includes owner-operators, fleets, and lessees of qualifying vehicles.

**Annual Filing Deadline** For vehicles first used in July (start of the tax year), Form 2290 is due by August 31. For vehicles first placed in service in any other month, the return is due by the last day of the month following the month the vehicle was first used.

**The Stamped Schedule 1** Schedule 1 is the attachment to Form 2290 listing your vehicles and VINs. After IRS processing and payment, Schedule 1 is stamped or watermarked as proof of payment. Most state DMVs require the stamped Schedule 1 to register or renew registration on a qualifying vehicle — without it, registration cannot proceed.

**Note on Tax Amount** The IRS HVUT tax amount is separate from this filing fee and is paid directly to the IRS. The filing fee covers preparation and e-filing only.