Compliance for transportation and logistics businesses extends beyond income tax returns. One of the most important annual filings in the industry is the Heavy Highway Vehicle Use Tax Return (Form 2290). Missing this filing, or filing incorrectly, can lead to penalties, delayed vehicle registrations and operational disruptions. Understanding who is required to file, when to file, and how the tax applies is necessary for keeping your fleet on the road and your business in good standing. Regardless of revenue amount, the obligation is tied to the vehicle, so even small businesses with limited mileage or seasonal operations need to be aware of compliance requirements.

Form 2290 is used to report and pay the Heavy Vehicle Use Tax (HVUT) on certain heavy vehicles that operate on public highways. The HVUT tax applies annually to qualifying vehicles, and the funds are used to aid highway construction and maintenance expenses.

Who Is Required to File?

Transportation and logistics businesses must file Form 2290 if they own or operate a vehicle that has a taxable gross weight of 55,000 pounds or more and is required to be registered for use on public highways. If your business owns multiple qualifying vehicles, each vehicle must be reported accurately on the return.

Common vehicles subject to HVUT include:

• Tractors
• Semi-trucks
• Straight trucks over the weight threshold
• Certain buses

HVUT Tax Year and Filing Deadlines

The HVUT follows a non-calendar tax year, which can sometimes create confusion for transportation and logistics business owners. For most vehicles already in use, the tax year runs from July 1 through June 30, and the filing deadline is every year by August 31st. 

If a vehicle is first used on a public highway in any month other than July, Form 2290 must be filed and the tax paid by the last day of the month following the month of the vehicle's first use. Failing to file on time can result in penalties, interest and complications with vehicle registration.

See the table below to verify due dates according to the month of vehicle’s initial use.

If the vehicle is first used during...	Then, file Form 2290 and make your payment by...*
July 2025	September 2, 2025
August 2025	September 30, 2025
September 2025	October 31, 2025
October 2025	November 30, 2025
November 2025	December 31, 2025
December 2025	January 31, 2026
January 2026	Last day of February 2026 (Feb. 28)
February 2026	March 31, 2026
March 2026	April 30, 2026
April 2026	May 31, 2026
May 2026	June 30, 2026
June 2026	July 31, 2026

*File by this date regardless of when the state registration for the vehicle is due. 

How Much Is the Tax?

The maximum annual HVUT is $550 per vehicle. The actual tax amount depends on the vehicle’s weight category and the month it was first used during the tax year. It’s important to have the accurate weight classification to avoid underpayment or IRS notices.

Low-Mileage Exemption (Suspension of Tax)

Vehicles may qualify for a tax suspension if they are driven less than 5,000 miles during the tax year or 7,500 miles for agricultural vehicles. However, don’t overlook that even tax-suspended vehicles are still required to be reported on Form 2290. Failing to file because a vehicle qualifies for the mileage exemption could lead to penalties and/or fines.

Schedule 1: Proof of Compliance

After Form 2290 is filed, the IRS issues a stamped Schedule 1. This document serves as proof of payment or exemption and is required by state DMVs for vehicle registration, registration renewals and title transfers. Without a stamped Schedule 1, vehicles may not be considered legally registered, regardless of whether the tax has been paid.

Electronic Filing Requirements

E-filing is mandatory for businesses reporting 25 or more vehicles and is recommended for all filers due to faster processing times, immediate access to stamped Schedule 1 and reduction of rejected filings caused by errors. Paper filings can delay processing and create issues during registration season.

Credits, Amendments, and Special Situations

Transportation businesses frequently experience fleet changes during the year. Strong fleet tracking and coordination with your accounting team are essential to managing these adjustments accurately. Form 2290 accommodates the following situations, but they must be documented and reported properly.

• Vehicles sold, destroyed, or stolen may qualify for credits
• Vehicles that exceed mileage after being reported as suspended require an amended filing
• Weight increases may trigger additional tax
• Overpayments can be applied to future HVUT periods

Form 2290 is a required compliance obligation for transportation and logistics businesses operating heavy vehicles. Filing on time, reporting accurately, tracking mileage and retaining proof of compliance will prevent penalties and keep your fleet on the road.