When is Form 2290 (HVUT) due?

August 31, 2027 for trucks on the road in July 2027 (the July 1, 2027 – June 30, 2028 tax period). For a truck you start using later in the year, it’s due the last day of the month after the month of first use — e.g., first used November 2026 → due December 31, 2026.

Who must file

Anyone with a highway motor vehicle registered (or required to be registered) in their name with a taxable gross weight of 55,000 lbs or more. That includes owner-operators, LLCs and corporations. You need an EIN — the IRS won’t accept an SSN on Form 2290. Trucks expected to run 5,000 miles or less (7,500 for agricultural) can be reported as suspended (category W), but you still file.

Key dates (current period: July 1, 2026 – June 30, 2027)

First used July 2026Aug 31, 2026
September 2026Nov 2, 2026
October 2026Nov 30, 2026
November 2026Dec 31, 2026
December 2026Feb 1, 2027
January 2027Mar 1, 2027
June 2027Aug 2, 2027
First used July 2027 (next period)Aug 31, 2027

From the IRS chart. If a due date falls on a weekend or legal holiday, file by the next business day. The deadline is not tied to your plate renewal date.

Penalties for missing it

The IRS says late filing or late payment can bring penalties and interest; you can ask for penalty relief if you had reasonable cause (IRS.gov/PenaltyRelief). Your state also generally needs the IRS-stamped Schedule 1 as proof of payment before it will register the truck.

How to file

E-file through an IRS-approved provider (required if you report 25+ vehicles; your stamped Schedule 1 can come back within minutes): irs.gov/e-file-providers/e-file-form-2290. Paper filing and payment options are on irs.gov/form2290. IRS Form 2290 help line: 866-699-4096.

Get a reminder before it’s due

Enter your USDOT number to see your UCR, IFTA, MCS-150 and 2290 dates, then sign up for email reminders (about $5/mo).

Sources

Last checked against official sources November 1, 2026. Rules and fees change — always confirm with the agency before you file.

Private service — not affiliated with FMCSA, USDOT, IRS, or any government agency. Not an ELD. We never file anything for you and never ask for logins or passwords. Always confirm dates with the official agency.