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IRS Tax Tip 2025-56, Aug. 12, 2025
The Heavy Highway Vehicle Use Tax is an annual federal excise tax on heavy highway motor vehicles operating on public highways that have a taxable gross weight of 55,000 pounds or more. Taxpayers should be aware of these key filing deadlines.
Filing deadlines for Heavy Highway Vehicle Use Tax
- The current tax period for Form 2290, Heavy Highway Vehicle Use Tax Return filers is July 1, 2025, to June 30, 2026.
- The filing deadline is based on the month taxpayers first used the taxable vehicle on public highways during the reporting period. For example, for vehicles first used on a public highway in July 2025, Form 2290 must be filed by Sept. 2, 2025. The tax due date is not tied to the vehicle registration date.
- For additional taxable vehicles placed on the road during any month other than July, the tax is prorated for the months it was in service. IRS.gov has a table to help determine the filing deadline.
- On vehicles taxpayers expect to use for 5,000 miles or fewer, 7,500 for farm vehicles, taxpayers must file a return but pay no tax. If the vehicle exceeds the mileage use limit during the tax period, the full tax amount becomes due.
What to know about filing Form 2290
- All Form 2290 filers are encouraged to e-file; e-filing is required for taxpayers reporting 25 or more vehicles in their name.
- A list of IRS-approved e-file providers is on IRS.gov. Filers use Schedule 1 of Form 2290 to report all vehicles for which they are reporting tax. Follow instructions from your IRS-approved e-file provider to receive an electronically stamped Schedule 1 within minutes.
- If filing by mail, taxpayers should make sure they use the correct mailing address. Those who file by mail will receive their stamped Schedule 1 within six weeks after the IRS receives the form.
- The stamped Schedule 1 serves as proof of payment when the taxpayer registers their vehicles in any state, unless specifically exempted.