When Is the Heavy Highway Tax Due Date?

The Heavy Highway Vehicle Use Tax (HVUT) is an annual federal tax imposed on certain heavy vehicles operating on public highways. The revenue from this tax is a source of funding for the construction and maintenance of the nation’s highway system. The Internal Revenue Service (IRS) requires that this tax be paid using Form 2290, the Heavy Highway Vehicle Use Tax Return. Understanding the deadlines and requirements is important for owners of heavy vehicles to maintain compliance and avoid potential penalties.

Determining Your Filing Obligation

The responsibility for filing Form 2290 and paying the associated tax falls to the owner of any highway motor vehicle with a taxable gross weight of 55,000 pounds or more. The person or company in whose name the vehicle is registered is liable for the tax. Taxable gross weight is calculated by combining the actual unloaded weight of the vehicle fully equipped for service with the weight of the maximum customary load carried on the vehicle. This includes the weight of the trailer or semi-trailer used in combination with the truck.

If a vehicle is anticipated to travel fewer than 5,000 miles on public highways annually (7,500 for agricultural vehicles), it is considered a “suspended vehicle.” While the tax is suspended for these vehicles, a Form 2290 return must still be filed with the IRS to report the vehicle’s status. No tax payment is due at the time of filing, but this reporting is required to claim the exemption.

Should a suspended vehicle’s mileage exceed the 5,000-mile limit during the tax period, the tax becomes due. The owner must then file an amended Form 2290 and pay the tax.

Highway Tax Due Dates

The timing for filing Form 2290 is tied directly to when a vehicle is first used on a public highway during the tax period. The federal highway tax period runs from July 1 of one year through June 30 of the next. For the vast majority of vehicle owners who have vehicles in service on July 1, the deadline to file Form 2290 and pay the tax is August 31. This is the standard annual filing season that applies to vehicles continuing in service from one tax year to the next.

A different rule applies to vehicles that are newly purchased or otherwise placed into service after the start of the tax year in July. For these vehicles, the Form 2290 is due by the last day of the month following the month of the vehicle’s first use on a public highway. This prorates the tax for the portion of the year the vehicle is in service.

For example, if a new taxable truck is purchased and first driven on a public highway in October, the Form 2290 must be filed by November 30. If a due date falls on a Saturday, Sunday, or legal holiday, the filing deadline is extended to the next business day. For the 2025-2026 filing season, because August 31, 2025, falls on a weekend followed by a holiday, the deadline is September 2, 2025.

Preparing Your Form 2290 Return

Before you can complete your Form 2290, you must gather specific pieces of information. An Employer Identification Number (EIN) is required for the return; you cannot use a Social Security Number. If you do not have an EIN, you can apply for one directly on the IRS website. Be aware that it can take several weeks to receive a new EIN, so this step should be completed well in advance of the filing deadline.

You will also need the Vehicle Identification Number (VIN) for each vehicle being reported on the return. The VIN must be entered accurately, as it is the primary identifier for your vehicle. The taxable gross weight of each vehicle is the final piece of data needed. You will need to categorize each vehicle based on its weight to correctly calculate the tax owed. The Form 2290 and its accompanying instructions, which provide the tax tables, are available for download on the IRS website.

Once you have your EIN, VINs, and taxable gross weights, you can begin filling out the form. The form requires you to list each vehicle, its weight category, and indicate if you are reporting it as a taxable or suspended vehicle. The tax is then calculated based on the number of vehicles in each weight category.

Submitting Your Return and Payment

The method of submission depends on the number of vehicles you are reporting. If you are filing for 25 or more vehicles, you are required to e-file the return. For those with fewer than 25 vehicles, e-filing is optional but highly recommended by the IRS because it significantly speeds up processing time.

Several payment options are available, including the Electronic Federal Tax Payment System (EFTPS), debit or credit card, or a mailed check or money order. Once your return is accepted and payment is processed, the IRS will send you a stamped Schedule 1 as proof of HVUT payment. Most states require this proof of payment to issue or renew a registration for a heavy highway vehicle.

E-filers typically receive their stamped Schedule 1 within minutes of the IRS accepting their return. In contrast, paper filers may wait several weeks to receive it by mail.