Compliance
Form 2290: who files, when it's due and what it costs
Updated
If a truck registered in your name has a taxable gross weight of 55,000 lb or more, you file Form 2290 with the IRS. For the July 1, 2026 to June 30, 2027 period, the yearly tax runs from $100 at 55,000 lb to $550 over 75,000 lb. It's due by the last day of the month after the truck's first highway use in the period, so July first use was due August 31, 2026.
At a glance
- Who files
- Registrant of a truck at 55,000 lb taxable gross weight or more
- Tax period
- July 1, 2026 to June 30, 2027
- Yearly tax
- $100 at 55,000 lb to $550 over 75,000 lb
- Due
- Last day of the month after first use
- E-filing required
- 25 or more taxed vehicles
Who files
The person a truck is registered to, or has to be registered to, files Form 2290 when the truck's taxable gross weight is 55,000 lb or more. The test uses taxable gross weight, so the truck's empty weight doesn't settle it.
A truck under 55,000 lb taxable gross weight owes no 2290 tax. Check your truck's taxable gross weight before you pay anyone to file.
Tax by weight
These are yearly amounts for the full July to June period, for trucks that aren't used for logging. Each 1,000 lb or part of 1,000 lb over 55,000 adds $22, up to $550.
| Taxable gross weight | Yearly tax |
|---|---|
| Under 55,000 lb | $0 |
| 55,000 lb | $100 |
| 55,001 to 56,000 lb | $122 |
| 59,001 to 60,000 lb | $210 |
| 64,001 to 65,000 lb | $320 |
| 69,001 to 70,000 lb | $430 |
| 74,001 to 75,000 lb | $540 |
| Over 75,000 lb | $550 |
A truck at 80,000 lb taxable gross weight falls in the top row and owes $550 for a full year. Qualifying logging trucks pay 75% of these amounts.
If a truck's first use in the period comes after July, the tax comes from the IRS partial-period table for that month and weight. Used trucks, weight increases and credits follow their own IRS rules, so use the IRS instructions for those.
When it's due
File and pay by the last day of the month after the truck's first use on public highways in the July to June period. If that day is a weekend or legal holiday, it moves to the next business day.
| First highway use | Due |
|---|---|
| July 2026 | August 31, 2026 |
| October 2026 | November 30, 2026 |
The first-use month sets this deadline, whatever your plate renewal date.
Suspending the tax on low-mileage trucks
If you expect a truck to run 5,000 miles or less in the period (7,500 for agricultural vehicles), you can suspend the tax. You still file the return. If the truck goes over the limit, you file an amended return.
How to file
You file Form 2290 with the IRS on paper or electronically. The IRS sets the form, the rates and the deadline.
E-filing is required when a return reports and pays tax on 25 or more vehicles, and suspended vehicles don't count toward that 25. The July 2026 instructions at irs.gov/instructions/i2290 cover the current period.
Ready for Loads isn't affiliated with the IRS or any e-file provider.
Add it to your startup budget. The startup cost estimator includes the 2290 tax by weight with your other first-year costs. Cost estimator
Frequently asked questions
How much is the Form 2290 tax?
For the July 1, 2026 to June 30, 2027 period, it runs from $100 at 55,000 lb to $550 over 75,000 lb. Each 1,000 lb or part of 1,000 lb over 55,000 adds $22.
When is Form 2290 due?
By the last day of the month after the truck's first highway use in the July to June period. July 2026 first use was due August 31, 2026.
Do I file if my truck is under 55,000 lb?
No. Form 2290 applies when the truck's taxable gross weight is 55,000 lb or more.
Do I still file if I'll run 5,000 miles or less?
Yes. You file and claim the suspension, so you owe no tax for that truck unless it goes over the limit.
Does my plate renewal date set the 2290 deadline?
No. The month the truck is first used on public highways in the tax period sets it.