07/01/2026
IRS Form 2290 aka the Heavy Highway Vehicle Use Tax Return
The HVUT tax year runs from July 1 through June 30.
You must file Form 2290 if you are the owner of a heavy highway motor vehicle registered in your name and the vehicle meets the 55,000-pound weight threshold. This applies to owner-operators, trucking companies, fleet owners, and leasing companies.
After filing, the IRS returns a stamped Schedule 1, which is an official document you must present to your state's Department of Motor Vehicles (DMV) to register your vehicle or renew your license plates.
Funds collected are used for the construction and maintenance of U.S. public highways.