What changed
The 2026-2027 HVUT tax period runs July 1, 2026 through June 30, 2027. For vehicles first used in July 2026, Form 2290 is due August 31, 2026; a vehicle first used later in the period is due by the last day of the month following the month of first use. Late filers can face penalties for filing or paying late, plus interest.
E-filing through an IRS e-file provider is required for any return reporting and paying tax on 25 or more vehicles (tax-suspended category W vehicles don't count toward the 25). Other filers may mail a paper Form 2290 to the address under "Where To File" in the IRS instructions (Louisville, KY for returns with a check or money order; Ogden, UT for returns with no payment due or paid by EFTPS or card), but the IRS encourages e-filing because a stamped Schedule 1 can be available within minutes after acceptance - the proof of payment state DMVs require for IRP and apportioned-plate renewal.
Tax computation
The HVUT rate scales with taxable gross weight. Vehicles weighing 55,000 to 75,000 lbs pay the base $100 plus $22 per 1,000 lbs above 55,000. Vehicles 75,001 lbs or more pay the maximum $550. Qualifying logging vehicles pay reduced rates, and agricultural vehicles get a higher mileage use limit (7,500 miles) for suspension.
A vehicle that travels 5,000 miles or fewer (7,500 for agricultural) on public highways during the tax period qualifies as a "suspended" vehicle - reported on Schedule 1 with no tax due. If a suspended vehicle later exceeds the limit, the tax becomes due: file an amended Form 2290 and Schedule 1 by the last day of the month following the month the limit was exceeded, figuring the tax from the month the vehicle was first used in the period.
How the credit works
Tax paid on a vehicle that is sold, destroyed or stolen is credited or refunded pro rata under 26 USC §4481(c)(2), and a vehicle used 5,000 miles or less (7,500 for agricultural vehicles) is suspended from the tax under §4483(d). For a vehicle sold, destroyed or stolen, the credit can be claimed on the next Form 2290 filed or as a refund on Form 8849 (Schedule 6); for a vehicle used within the mileage limit, the credit goes on the first Form 2290 for the next period, or a Form 8849 refund can be claimed after the period ends.
What to do next
Carriers should pull their fleet roster as of July 1, 2026 to confirm taxable gross weights. A vehicle first used after July needs a partial-period Form 2290 by the last day of the month following the month of first use. Our 2290 filing service at fasttruckingcompliance.com/order/tax2290 handles e-file submission and Schedule 1 retrieval.