The Heavy Highway Vehicle Use Tax (HVUT) is an annual federal excise tax on heavy highway motor vehicles that operate on public highways and have a taxable gross weight of 55,000 pounds or more. If you operate such vehicles, it’s important to stay ahead of the filing deadlines to avoid penalties and keep your vehicles legally registered.
Tax Period and Deadlines
The current tax period for Form 2290, Heavy Highway Vehicle Use Tax Return is July 1, 2025 – June 30, 2026.
Your filing deadline depends on when you first place the taxable vehicle in service during the reporting period:
- Vehicles first used in July 2025: File Form 2290 and pay the tax by August 31, 2025.
- Vehicles first used after July: The tax is prorated based on the number of months the vehicle is in service. The IRS provides a Filing Deadline Table on IRS.gov to help determine your due date.
Note: The filing deadline is not based on your vehicle registration date.
Mileage Exemptions
If you expect to use your vehicle for 5,000 miles or fewer during the tax period (7,500 miles for farm vehicles), you must still file Form 2290 but no tax is due.
If the vehicle later exceeds the mileage limit, you must file an amended return and pay the full tax.
Why This Matters
Missing a filing deadline can result in penalties, interest charges, and delays in vehicle registration. Keeping on top of these requirements ensures your business stays compliant and avoids unnecessary costs.
Read also: New Tax Deductions for Workers and Seniors Under the One Big Beautiful Bill Act
Need Help Filing Form 2290?
At JAF CPA LLC, we help trucking businesses, owner-operators, and fleet owners stay compliant with IRS filing requirements, including Form 2290.
We can:
- Determine your exact due date
- Handle your filing electronically for faster processing
- Keep your compliance records in order
Contact us today to ensure your Heavy Highway Vehicle Use Tax is filed accurately and on time.
Source: IRS Newsroom
