Understanding Form 2290 and the June 2026 Deadline
The Heavy Vehicle Use Tax (HVUT), reported on Form 2290, is an annual tax imposed by the IRS on heavy highway vehicles operating on public roads in the United States. This tax applies to vehicles with a taxable gross weight of 55,000 pounds or more. For trucking businesses, understanding and complying with the 2290 filing requirements is crucial to avoid penalties and maintain good standing with the IRS.
Specifically, for the tax year beginning July 1, 2026, and ending June 30, 2027, the due date for filing Form 2290 depends on when the vehicle was first used on public highways during the tax year. However, for vehicles used from the beginning of the tax year (July 1, 2026), the deadline is August 31, 2026. While June 2026 itself isn't a direct filing deadline for the full tax year, it is important because vehicles put into service during June 2026 require immediate attention to ensure timely filing. Here's why:
Why June 2026 Matters for Form 2290
If you place a taxable vehicle into service on public highways during June 2026, you have until the end of the month following that month to file Form 2290 and pay the HVUT. Therefore, the due date for these vehicles is July 31, 2026. Missing this deadline can result in significant penalties, including interest and late filing penalties.
The key takeaway is that Form 2290 is not only an annual obligation. If you acquire or place a heavy vehicle into service during any month of the tax year, a partial-year return is required, and that partial-year return must be filed by the end of the month following the month the vehicle was first used on public highways. Therefore, June acquisitions have a July deadline.
Key Information for Filing Form 2290
Before you begin filing, gather the following information:
- Employer Identification Number (EIN): You must have an EIN to file Form 2290. A Social Security number is not accepted.
- Vehicle Identification Number (VIN): You'll need the VIN for each vehicle you're reporting.
- Taxable Gross Weight: Determine the taxable gross weight of each vehicle. This includes the unloaded weight of the vehicle, the unloaded weight of any trailers customarily used in combination with the vehicle, and the maximum load carried on the vehicle and any trailers.
- Payment Method: Be prepared to pay the HVUT electronically using EFTPS (Electronic Federal Tax Payment System), credit card, or check/money order.
How to File Form 2290
You can file Form 2290 either electronically or by mail. However, the IRS encourages electronic filing, especially for businesses with 25 or more vehicles. E-filing is faster, more accurate, and provides immediate confirmation of receipt.
Electronic Filing:
- Choose an IRS-approved e-file provider.
- Create an account with the provider.
- Enter your business information, vehicle information, and taxable gross weight.
- Pay the HVUT electronically.
- Receive immediate confirmation from the IRS.
Filing by Mail:
- Download Form 2290 from the IRS website.
- Complete the form accurately.
- Prepare a check or money order for the HVUT amount, payable to the U.S. Treasury.
- Mail the form and payment to the address listed on the form instructions.
Important Notes:
- Keep a copy of your filed Form 2290 Schedule 1 as proof of payment. This is often required for vehicle registration and permits.
- If you sell or transfer a vehicle, you may be eligible for a credit or refund of the HVUT.
Expert Tips for June
Tips for Successfully Filing Form 2290 in June 2026 (or July 31st, 2026)
- Start Early: Don't wait until the last minute to file. Gather all necessary information and documentation well in advance of the deadline. This is especially crucial if you are putting a new vehicle into service in June 2026. Starting early gives you ample time to address any issues that may arise.
- Verify Your EIN: Ensure your Employer Identification Number (EIN) is correct and active. An incorrect or inactive EIN will cause your filing to be rejected. Double-check your records and confirm your EIN with the IRS if necessary.
- Accurately Calculate Taxable Gross Weight: Improperly calculating the taxable gross weight can lead to underpayment of taxes and potential penalties. Review the IRS instructions carefully and use reliable resources to determine the correct weight for each vehicle. Remember this includes the weight of any trailers and the maximum load carried.
- Consider E-Filing: E-filing is the recommended method for filing Form 2290. It's faster, more secure, and provides immediate confirmation. The IRS also provides a list of approved e-file providers that can guide you through the process.
- Keep Detailed Records: Maintain accurate records of all vehicles, including VINs, taxable gross weights, and payment confirmations. These records will be essential if you need to amend your filing or respond to an IRS inquiry. Store these records securely for at least three years.
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.