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Form 2290 — Heavy Vehicle Use Tax (HVUT)

Annual. Tax period runs July 1 – June 30. Filed with the IRS. Here is who it applies to, when it falls, and what a late filing actually costs.

Who has to file it

Anyone registering a highway motor vehicle with a taxable gross weight of 55,000 lbs or more.

When it's due

This one is the same date for everyone: August 31, every year.

For vehicles in use in July, due Aug 31. For a vehicle first used later in the period, due the last day of the month after the month of first use.

What a late filing costs

IRS penalty 4.5% of total tax due, accruing monthly up to 5 months, plus interest; states require proof of payment (stamped Schedule 1) to register/renew plates.

Where the official rule lives

We are a reminder tool, not the agency. The rule itself is published by the IRS, and that page is the one that wins if anything here ever falls out of date:

• https://www.irs.gov/forms-pubs/about-form-2290
• https://www.irs.gov/instructions/i2290

The other federal deadlines

Missing one is usually what puts a carrier out of service — they don't arrive together.

• MCS-150 Biennial Update — FMCSA
• UCR — UCR Plan / base state
• IFTA — Base jurisdiction (state)
• IRP — Base jurisdiction (state DMV/DOT)

Get a reminder before this one lands

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DOTDeadline is an independent reminder tool. It is NOT affiliated with, endorsed by, or connected to the FMCSA, the U.S. DOT, the IRS, or any government agency. General information only — not legal, tax, or compliance advice. Always confirm with the official agency.