Trucking · IRS Form 2290
Form 2290 tax calculator.
Heavy highway vehicle use tax (Form 2290) for July 1, 2026 to June 30, 2027: a vehicle with a taxable gross weight of 55,000 lb or more owes $100 (category A) up to $550 a year over 75,000 lb ($412.50 for logging vehicles), prorated by month if first used after July. File by the last day of the month after first use. Example: an 80,000 lb tractor first used in November 2026 owes $366.67, due December 31, 2026.
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Enter the weight, month and number of vehicles.
Form 2290 tax by weight category, July 2026 to June 2027
| Category | Taxable gross weight (lb) | Annual tax | Logging vehicles |
|---|---|---|---|
| A | 55,000 | $100.00 | $75.00 |
| B | 55,001 – 56,000 | $122.00 | $91.50 |
| C | 56,001 – 57,000 | $144.00 | $108.00 |
| D | 57,001 – 58,000 | $166.00 | $124.50 |
| E | 58,001 – 59,000 | $188.00 | $141.00 |
| F | 59,001 – 60,000 | $210.00 | $157.50 |
| G | 60,001 – 61,000 | $232.00 | $174.00 |
| H | 61,001 – 62,000 | $254.00 | $190.50 |
| I | 62,001 – 63,000 | $276.00 | $207.00 |
| J | 63,001 – 64,000 | $298.00 | $223.50 |
| K | 64,001 – 65,000 | $320.00 | $240.00 |
| L | 65,001 – 66,000 | $342.00 | $256.50 |
| M | 66,001 – 67,000 | $364.00 | $273.00 |
| N | 67,001 – 68,000 | $386.00 | $289.50 |
| O | 68,001 – 69,000 | $408.00 | $306.00 |
| P | 69,001 – 70,000 | $430.00 | $322.50 |
| Q | 70,001 – 71,000 | $452.00 | $339.00 |
| R | 71,001 – 72,000 | $474.00 | $355.50 |
| S | 72,001 – 73,000 | $496.00 | $372.00 |
| T | 73,001 – 74,000 | $518.00 | $388.50 |
| U | 74,001 – 75,000 | $540.00 | $405.00 |
| V | over 75,000 | $550.00 | $412.50 |
How Form 2290 tax works
The tax applies to highway motor vehicles registered, or required to be registered, in your name with a taxable gross weight of 55,000 pounds or more. A vehicle first used in July pays the annual amount. A vehicle first used later in the period pays the partial-period amount from the IRS Table I (Table II for logging vehicles), which for ordinary vehicles equals the annual tax times the months remaining divided by 12, to the cent. For example, category V first used in November is 8 months: 550 × 8 ÷ 12 = $366.67.
The return is due on the last day of the month after the month of first use, whatever the vehicle’s registration date is. If you first use vehicles in more than one month, a separate Form 2290 is filed for each month. The IRS filing chart for this period runs from August 31, 2026 (July first use) to August 2, 2027 (June first use).
Suspended vehicles, used vehicles and logging
- Suspension: if a vehicle is expected to be used 5,000 miles or less on public highways during the period (7,500 for agricultural vehicles) you report it as tax-suspended (category W) and pay no tax, but you still file. Going over the limit makes the tax due.
- Logging vehicles that are used exclusively for forest products and registered as such pay the reduced rates in the last column.
- Privately purchased used vehicles have special proration rules for the buyer and a credit for the seller. This calculator does not model them; read the IRS instructions.
This tool covers only the July 2026 to June 2027 period. A new Form 2290 revision applies every July 1.
Frequently asked questions
How much is the Form 2290 tax?
For July 1, 2026 to June 30, 2027 the annual tax runs from $100 for 55,000 lb (category A) to $550 for vehicles over 75,000 lb (category V). Logging vehicles pay 75% of those amounts.
When is Form 2290 due?
By the last day of the month after the month the vehicle is first used on public highways in the period. A vehicle first used in July 2026 is due August 31, 2026; one first used in November 2026 is due December 31, 2026.
How is the partial-period tax figured?
For a vehicle first used after July, use the IRS partial-period table (Table I; Table II for logging). For ordinary vehicles the amounts equal the annual tax times months remaining divided by 12, rounded to the cent.
Do I owe Form 2290 tax on a truck under 55,000 pounds?
No. Highway motor vehicles are taxable only at a taxable gross weight of 55,000 pounds or more. Vans, pickups and similar trucks are generally under that weight.
What if the truck will drive 5,000 miles or less?
Report it as a suspended vehicle (category W) and pay no tax, but you still have to file Form 2290 and Schedule 1. The limit is 7,500 miles for agricultural vehicles.
Does the Form 2290 due date depend on my registration renewal?
No. The IRS says the deadline is not tied to the registration date; it depends only on the month of first use.
Sources
Retrieved
Rates and due dates: IRS Form 2290 (Rev. July 2026) and Instructions for Form 2290 (07/2026), including Tax Computation table, Table I, Table II and the When To File chart. Tax period July 1, 2026 to June 30, 2027.
Planning aid, not tax or legal advice
This page does not file anything and is not affiliated with IFTA, Inc., the IRS, or any licensing agency. Rates, fees and rules change. Confirm every figure with your base jurisdiction or the agency named above before you file or pay. Nothing you type is sent or stored.