How much is Form 2290 / the Heavy Vehicle Use Tax for 2026?

For a full year (vehicle first used in July), HVUT is $100 for a 55,000-lb truck plus $22 for each additional 1,000 lbs, capped at $550 for any vehicle over 75,000 lbs. Most Class 8 tractors run at 80,000 lbs and owe the $550 maximum. Logging vehicles pay 75% of those amounts ($412.50 max). If you first use the truck after July, the tax is pro-rated for the months remaining in the July–June tax year.

What is the partial-period (pro-rated) Form 2290 tax?

If a taxable vehicle is first used on public highways in a month other than July, you only owe HVUT for the months left in the tax period (which always ends June 30). The tax equals the annual amount times the number of months from your first-use month through June, divided by 12. For an 80,000-lb truck first used in November, that is $550 × 8/12 = $366.67.

When is the Form 2290 deadline for 2026?

For vehicles first used in July 2026 (the start of the 2026–2027 tax period), Form 2290 is due August 31, 2026 — a Monday, so there is no extension. For a vehicle first used in any later month, the deadline is the last day of the month following your first-use month.

What is a suspended (Category W) vehicle on Form 2290?

A vehicle expected to travel 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the tax period is a suspended vehicle (Category W). You still must file Form 2290 to report it, but you owe $0 tax. If it later exceeds the mileage limit, the full tax becomes due.

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Form 2290 HVUT Calculator (2026–2027)

Enter your truck's taxable gross weight and first-use month to get your exact Heavy Vehicle Use Tax — including the pro-rated partial-period amount the e-file services bury — plus your filing deadline. Tax period: July 1, 2026 – June 30, 2027.

Short answer: A full-year Form 2290 is $100 at 55,000 lbs + $22 per additional 1,000 lbs, capped at $550 over 75,000 lbs. Most 80,000-lb tractors owe the $550 max; logging trucks pay 75% ($412.50 max). First use after July? You only pay for the months left in the tax year — e.g. an 80,000-lb truck first used in November owes $366.67 ($550 × 8/12). For trucks first used in July 2026, file by August 31, 2026.

Taxable gross weight (lbs)

Vehicle type

First month used on public highways

Number of vehicles

Expect 5,000 miles or less this year (7,500 for agricultural) — suspended / Category W

Weight category—

Tax per vehicle—

Total HVUT—

File by—

Enter your truck to see what you owe.

Taxable gross weight = the truck's actual unloaded weight, ready to roll, plus the trailers customarily used, plus the maximum load typically carried. It is not the truck's empty curb weight. HVUT applies at 55,000 lbs and up.

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How the Heavy Vehicle Use Tax works

The HVUT is a federal tax on trucks with a taxable gross weight of 55,000 lbs or more that run on public highways. You report and pay it on IRS Form 2290, and you need the stamped Schedule 1 it produces to register or renew your plates with the state. The tax year runs July 1 through June 30, so it is not tied to the calendar year or your truck's purchase date.

The amount depends only on weight: $100 at exactly 55,000 lbs, then +$22 for every additional 1,000 lbs, until it caps at $550 for anything over 75,000 lbs. Because a fully-loaded Class 8 tractor-trailer is typically rated at 80,000 lbs, most owner-operators land squarely on the $550 maximum. Logging vehicles — used exclusively to haul products harvested from a forest — pay a reduced 75% of every figure.

Full 2026–2027 HVUT rate table (Category A–V)

Annual tax for a vehicle first used in July. Logging rate is 75% of the standard amount. Source: IRS Form 2290 (Rev. July 2026).

Category	Taxable gross weight (lbs)	Annual tax	Logging

Partial-period tax — the part the e-filers bury

Here is the money-saver most online filers gloss over: if you first use a truck after July, you do not owe a full year. You owe only for the months remaining in the tax period, which always ends June 30. The math is simple — annual tax × (months from first-use through June) ÷ 12 — but it is worth real money. Buy an 80,000-lb truck in March and your first 2290 is $183.33, not $550. The calculator above does this automatically; the table below shows it for a typical $550 (80,000-lb) tractor.

First used in…	Months taxed	HVUT (80,000-lb truck)	File by

For any other weight, multiply that category's annual tax by the same month fraction. Suspended (Category W) vehicles owe $0 regardless of month.

Suspended & low-mileage vehicles (Category W)

If you expect to drive a vehicle 5,000 miles or less during the tax year (7,500 or less for agricultural vehicles), it is a suspended vehicle. You still must file Form 2290 to report it — but you owe $0 tax. Keep your mileage records: if the truck later crosses the limit, the full year's tax becomes due for that period. Check the box in the calculator to model this.

Form 2290 deadlines for 2026–2027

The deadline is the last day of the month following the month you first used the vehicle — not a flat April-style date. The big one for the new tax period:

First used in July 2026 → file and pay by August 31, 2026 (a Monday — no weekend extension).
First used any later month → the last day of the month after first use. Example: first use in October 2026 → due November 30, 2026. When that last day lands on a weekend it rolls to the next business day — e.g. a January 2027 first-use is due the last day of February, a Sunday in 2027, so it moves to March 1, 2027. The calculator above handles weekend roll-overs; around a federal holiday, confirm the exact date.
Already on the road and renewing → you are treated as a July first-use, so August 31, 2026 is your date.

File electronically and you get your stamped Schedule 1 back in minutes; the IRS requires e-filing if you report 25 or more vehicles. Pay by EFTPS, direct debit, card, or check.

Frequently asked questions

How much is the 2290 tax for an 80,000-lb truck?

$550 for a full year (first used in July). It is pro-rated if you first use the truck later — e.g. $458.33 for September first-use, $366.67 for November, $275 for January. Logging trucks at 80,000 lbs pay $412.50 for a full year.

Is the HVUT a one-time tax or every year?

Every year. The tax period resets each July 1. If your truck stays on the road, you re-file Form 2290 and pay again, with the August 31 deadline for the new period.

Do I owe HVUT if I just bought the truck mid-year?

Yes, but only a pro-rated amount for the months left in the tax year, and the deadline is the last day of the month after you first used it — not the prior August 31. Use the first-use-month selector above.

What is "taxable gross weight"?

The truck's actual unloaded weight fully equipped, plus the unloaded weight of the trailers you customarily use, plus the maximum load you typically carry on both. It is usually far above the truck's empty curb weight, which is why most tractors land in the top category.

Methodology & sources

Tax amounts follow the IRS Form 2290 tax-computation table (Rev. July 2026): $100 base at 55,000 lbs, +$22 per 1,000 lbs, $550 cap over 75,000 lbs, logging at 75%. Partial-period tax is the annual amount × (months from first-use month through June) ÷ 12, matching the IRS partial-period table. Suspended-vehicle and deadline rules per the Form 2290 instructions. Sources: IRS Form 2290 and IRS HVUT deadlines. Last updated June 2026. Estimate for planning only — confirm on your actual Form 2290. TruckMargin does not file your 2290; we help you know the number first. Built by TruckMargin.