Form 2290, also known as the Heavy Highway Vehicle Use Form, is used to calculate and pay taxes for using a big rig on the road. Highway vehicles with a gross weight of 55,000 pounds or more are required to file this form with the IRS.
The current tax filing period began on July 1, 2025, and ends on June 30, 2026. The IRS Form 2290 for Heavy Vehicle Use Tax (HVUT) is due on September 2, 2025. Filing now will satisfy the filing requirements for the 2025–2026 period, which ends on June 30, 2026.
File and pay by the last day of the following month after your purchase and use. For example, if you bought and used a vehicle in September, file by the end of October.
If the due date for Form 2290 falls on a Saturday, Sunday, or legal holiday, the deadline for the form is extended to the next business day.