Form 2290: The Federal Truck Tax Most New Owners Discover Late

Any heavy vehicle over 55,000 pounds driven on public highways owes the federal Heavy Highway Vehicle Use Tax on Form 2290. It sits outside FMCSA registration entirely, which is exactly why first-time owners miss it.

The mechanics

The tax year runs July 1 through June 30. Your first filing is due by the end of the month following the month of first use, prorated monthly. Logging vehicles pay a reduced rate. The stamped Schedule 1 receipt is required to register plates with most state DMVs.

E-file or else

If you file 25 or more vehicles, e-filing is mandatory. For everyone else it is still the fast path: stamped Schedule 1 in minutes versus weeks by paper. Late filing stacks penalties on top of the tax itself.

The complete compliance calendar including current 2290 rates lives at Haul Handbook's trucking compliance guides.

Last updated August 2026.