Filing Form 2290 in January 2026: A Comprehensive Guide for Truckers
The Heavy Vehicle Use Tax (HVUT), reported on IRS Form 2290, is an annual tax assessed on heavy highway vehicles operating on public roadways with a taxable gross weight of 55,000 pounds or more. While the primary filing season is usually between July and August, certain situations necessitate filing Form 2290 in January 2026. This guide provides a detailed overview of when and how to file, focusing on the specific requirements and scenarios applicable for a January filing deadline.
Understanding January 2290 Filing Requirements
Most truckers file their 2290 during the normal July-August period, covering the tax year from July 1st to June 30th. However, a January 2026 filing is required under specific circumstances. These primarily involve newly acquired vehicles placed in service during December 2025. The IRS mandates that you file Form 2290 by the last day of the month following the month the vehicle was first used on public highways. Therefore, for vehicles first used in December 2025, the filing deadline is January 31, 2026.
Situations Requiring a January 2026 Filing
- New Vehicle Acquisition: If you purchased and began using a heavy vehicle (gross weight of 55,000 lbs or more) on public highways in December 2025, you must file Form 2290 and pay the HVUT by January 31, 2026.
- Increased Taxable Gross Weight: If you increase the taxable gross weight of a vehicle already in your fleet during December 2025, pushing it into a higher weight category (e.g., from 54,000 lbs to 56,000 lbs), you are liable for the HVUT from the month of the increase and must file by January 31, 2026. This generally triggers a short-period return.
- Suspended Vehicle Exceeding Mileage: A vehicle’s HVUT can be suspended if it is expected to travel less than 5,000 miles (7,500 for agricultural vehicles). If, during December 2025, a suspended vehicle exceeds this mileage limit, the suspension is lifted, and you must file Form 2290 by January 31, 2026.
How to File Form 2290
You can file Form 2290 either electronically (e-file) or by mail. The IRS strongly encourages e-filing, especially for those filing for 25 or more vehicles. E-filing is generally faster, more accurate, and provides immediate confirmation of receipt.
Electronic Filing (E-file)
To e-file, you must use an IRS-approved 2290 e-file provider. These providers offer software or online platforms that guide you through the filing process. You'll need your Employer Identification Number (EIN), vehicle identification numbers (VINs), and the taxable gross weight of each vehicle. Payment options typically include Electronic Funds Withdrawal (EFW), credit card, or check/money order.
Filing by Mail
If you choose to file by mail, you'll need to download Form 2290 from the IRS website, complete it accurately, and mail it to the appropriate IRS address based on your state. Include a payment for the HVUT with your return. Mailing addresses can be found in the Form 2290 instructions. Important: Filing by mail takes significantly longer to process compared to e-filing.
Required Information for Form 2290
When filing Form 2290, you'll need the following information:
- Employer Identification Number (EIN): Your business's EIN is mandatory. You cannot use your Social Security number.
- Vehicle Identification Number (VIN): The VIN for each vehicle subject to the HVUT.
- Taxable Gross Weight: The accurate taxable gross weight of each vehicle. This includes the unloaded weight of the truck, trailer, and the maximum load it is designed to carry.
- Filing Period: Indicate the correct filing period (in this case, the short period for December acquisition).
- Payment Information: The amount of HVUT due and your chosen payment method.
Penalties for Late Filing or Payment
Failure to file Form 2290 and pay the HVUT by the January 31, 2026 deadline can result in substantial penalties. Penalties include:
- Late Filing Penalty: A penalty of 4.5% of the total tax due is assessed if the return is filed late.
- Late Payment Penalty: A penalty of 0.5% of the unpaid tax is assessed for each month or part of a month that the tax remains unpaid, up to a maximum of 25%.
- Interest: Interest is charged on underpayments, late payments, and unpaid taxes.
Expert Tips for January
Expert Tips for January 2026 Form 2290 Filing
- E-file for Speed and Accuracy: The IRS prefers and encourages e-filing. It's faster, reduces errors, and provides immediate confirmation. Choose an IRS-approved e-file provider well in advance of the January 31st deadline.
- Double-Check Your EIN and VINs: Ensure your Employer Identification Number (EIN) and Vehicle Identification Numbers (VINs) are accurate. Even a small error can cause processing delays or rejection of your return.
- Accurately Calculate Taxable Gross Weight: Incorrectly calculating your vehicle's taxable gross weight is a common mistake. Include the unloaded weight of the truck, trailer, and the maximum load it's designed to carry. Consult the Form 2290 instructions for detailed guidance.
- Pay Attention to Short-Period Returns: If you're filing because of a mid-year acquisition or an increase in taxable gross weight during December 2025, ensure you're filing a short-period return for the appropriate period.
- Keep Records of Your Filing: Retain a copy of your filed Form 2290 and proof of payment for your records. This documentation can be crucial in case of an audit or any discrepancies with the IRS.
4 Simple Steps to File
Gather Vehicle Info
Have your VIN (Vehicle Identification Number) and Gross Taxable Weight ready. You can find the VIN on your registration or dashboard.
Choose Tax Period
Select the current tax year (July 1 - June 30). If filing late, our system automatically calculates prorated taxes for you.
E-File with IRS
Submit your return securely. We check for common errors before sending to the IRS to prevent rejections.
Get Schedule 1
Receive your IRS-stamped Schedule 1 proof of payment via email instantly once accepted. No waiting for mail.