Tax 2290
File & Pay Your HVUT Online
What Is the 2290 Tax?
The 2290 tax is the Heavy Vehicle Use Tax (HVUT) - a federal excise tax that applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. Named after the IRS form used to report and pay it, the 2290 tax is collected annually and directed to the Highway Trust Fund, which finances the construction, maintenance, and repair of roads and bridges nationwide.
Every owner or operator of a qualifying heavy vehicle must file IRS Form 2290 each tax period and pay the corresponding tax. After the IRS accepts your filing, they issue a stamped Schedule 1 - the official proof of payment required by most states for vehicle registration and renewal.
Who Must Pay the 2290 Tax?
You owe the 2290 tax if you own or operate any highway vehicle with a taxable gross weight of 55,000 pounds or more. This includes semi-trucks, tractor-trailers, heavy tow trucks, large box trucks, and commercial buses. The taxable gross weight includes the unloaded weight of the vehicle, any trailers typically used with it, and the maximum load the combination is designed to carry.
Even vehicles that travel fewer than 5,000 miles during the tax period (7,500 for agricultural vehicles) must be reported on Form 2290. These are classified as suspended vehicles - no tax is owed, but filing is still required to receive a Schedule 1.
2290 Tax Rates
- 55,000 lbs: $100
- 60,000 lbs: $210
- 65,000 lbs: $320
- 70,000 lbs: $430
- 75,000+ lbs: $550 (maximum)
- Suspended vehicles: $0 (must still file)
The tax increases by $22 per additional 1,000 pounds. Logging vehicles pay 75% of the standard rate. For vehicles first used after July, the tax is prorated.
2290 Tax Deadlines
The tax period runs July 1 through June 30. The annual filing and payment deadline is August 31. For vehicles first used after July, the deadline is the last day of the month following the first-use month. Late filing results in a 4.5% penalty per month (up to 5 months), a 0.5% late-payment penalty per month, and interest on the unpaid balance.
How to File Your 2290 Tax Online
- Create a free account at FreewayTax.com.
- Enter your EIN and business details.
- Add your vehicles - VIN, weight, first-use month.
- Choose your IRS payment method - EFW or EFTPS.
- Submit and get your Schedule 1 in minutes.
2290 Tax Filing Pricing
- 2290 Filing: $34.97
- VIN Correction: $24.97
- 2290 Amendment: $24.97
- High Volume Accountants: $225/year unlimited
Frequently Asked Questions About the 2290 Tax
What is the 2290 tax?
The 2290 tax is the federal Heavy Vehicle Use Tax on highway vehicles weighing 55,000 pounds or more. It is filed annually using IRS Form 2290 and funds the Highway Trust Fund.
How much is the 2290 tax for my truck?
The tax ranges from $100 at 55,000 lbs to $550 at 75,000+ lbs, increasing by $22 per 1,000 pounds. Use FreewayTax to calculate your exact amount automatically.
When is the 2290 tax due?
The annual deadline is August 31. The tax period runs July 1 through June 30. For vehicles first used after July, file by the last day of the following month.
Do I still owe the 2290 tax if my truck drives under 5,000 miles?
You owe no tax on suspended vehicles under 5,000 miles (7,500 for agricultural), but you must still file Form 2290 to get a Schedule 1 for vehicle registration.
