Key facts
| Who files | Trucks with taxable gross weight of 55,000 lbs or more |
|---|---|
| Tax period | July 1 - June 30 |
| Due for July use | August 31 |
| New truck mid-year | Last day of the month after the first-use month |
| Maximum tax | $550 per vehicle per year |
| Suspended (no tax) | 5,000 miles or less (7,500 for agricultural) |
| E-file required | 25 or more vehicles |
| Proof | IRS-stamped Schedule 1, needed for IRP registration |
Step by step
Find each truck's taxable gross weight
Use the truck, trailers and maximum load customarily carried to find the weight category.
Decide taxable or suspended
If you expect 5,000 miles or less on public highways during the period (7,500 agricultural), report it as suspended.
File Form 2290
E-file through an IRS-authorized provider for a stamped Schedule 1 within minutes, or file on paper.
Pay the tax
Pay through EFTPS, electronic funds withdrawal, or check or money order.
Keep Schedule 1
You'll need the stamped Schedule 1 to register or renew IRP plates. Keep records for at least three years.
Checklist
- VIN and taxable gross weight for every truck
- Taxable vs suspended decision made
- Form 2290 filed by August 31 (or month after first use)
- Tax paid
- Stamped Schedule 1 saved for IRP
FAQ
Do I pay Form 2290 on a truck that drives under 5,000 miles?
You still file Form 2290 but report the truck as suspended, so no tax is due. If it goes over 5,000 miles (7,500 for agricultural vehicles) during the period, the tax becomes due by the end of the month after it crosses the limit.
What is Schedule 1?
Schedule 1 is the IRS-stamped proof that you filed Form 2290. States require it to register or renew heavy vehicles under IRP.
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Official sources
General information, not legal or tax advice. Rules change; confirm your exact situation with the agency linked above.