When Is the 2290 Due? Key Dates and Deadlines
Navigate Form 2290 deadlines with confidence. Get essential insights into heavy highway vehicle tax due dates for timely and accurate filing.
Form 2290 is the Heavy Highway Vehicle Use Tax Return, an annual federal excise tax filed with the Internal Revenue Service (IRS). This tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more that operate on public highways. Businesses and individuals operating such vehicles are generally required to file this form to report and pay the federal excise tax. The funds collected from this tax contribute to the construction and maintenance of the nation’s public highway system.
General Form 2290 Due Dates
The tax period for Form 2290 runs from July 1 to June 30 of the following year. For most heavy highway vehicles used on public highways during July, the tax return is due by August 31 of the same year. For example, if a vehicle is first used in July 2025, the Form 2290 is due by August 31, 2025.
If the August 31 due date falls on a weekend or a legal holiday, the deadline is automatically extended to the next business day. For example, the annual filing deadline for the 2025-2026 tax year is September 2, 2025, because August 31 falls on a weekend and September 1 is a federal holiday.
Adjusting Your Due Date for Specific Situations
The August 31 deadline changes if a vehicle is first used on a public highway in any month other than July. In such cases, Form 2290 must be filed by the last day of the month following the month of the vehicle’s first use. For example, if a vehicle is first used in August, the due date is September 30; if first used in December, the due date is January 31 of the following year.
If you purchase a taxable vehicle and begin using it on public highways, you must file Form 2290 by the last day of the month following the month of its first use under your ownership. The tax amount will be prorated for the remaining months in the tax period.
A due date adjustment is necessary if a tax-suspended vehicle exceeds its mileage use limit during the tax year. A suspended vehicle is one expected to travel 5,000 miles or less (7,500 miles or less for agricultural vehicles) annually. If such a vehicle exceeds this mileage threshold, it becomes taxable, and an amended Form 2290 must be filed by the last day of the month following the month the mileage limit was exceeded.
How to File and Pay Form 2290
Filers have two methods for submitting Form 2290: electronic filing (e-filing) and paper filing. E-filing is recommended by the IRS for its speed and efficiency, often providing a stamped Schedule 1 (proof of payment) within minutes. E-filing is required for those reporting 25 or more vehicles, but is available to all filers.
For e-filing, taxpayers use IRS-approved software providers to prepare and transmit their returns. Paper filing involves completing Form 2290 and mailing it to the IRS. The mailing address depends on whether a payment is included with the return.
Several payment options are available for the Heavy Highway Vehicle Use Tax. These include Electronic Funds Withdrawal (EFW), where the IRS directly debits the payment from a bank account, and the Electronic Federal Tax Payment System (EFTPS), which allows filers to schedule payments in advance. Other methods include paying by credit or debit card through an approved third-party processor, or by check or money order made payable to the U.S. Treasury.
What Happens If You Miss the Deadline
Failing to file Form 2290 or pay the Heavy Highway Vehicle Use Tax by the due date can result in penalties and interest charges. A penalty for late filing is 4.5% of the total tax due for each month or part of a month the return is late, up to a maximum of 25%. A late payment penalty is 0.5% of the unpaid tax for each month or part of a month it remains unpaid, also up to a maximum of 25%.
Interest also accrues on any unpaid tax from the original due date until the tax is paid in full. This interest is calculated at the federal short-term rate plus a certain percentage, 3%. State-level consequences may also arise, as many states can suspend vehicle registrations if proof of HVUT payment (stamped Schedule 1) is not provided. To minimize potential penalties and interest, it is advisable to file and pay as soon as possible, even if the deadline has been missed.