Form 2290 HVUT calculator (2026–2027)
Trucks with a taxable gross weight of 55,000 lb or more owe the federal heavy highway vehicle use tax (HVUT) each period from July 1 to June 30. The tax depends on the weight category and the month the truck is first used on public highways. Enter yours to get the tax and the date Form 2290 is due.
Taxable gross weight = empty truck + empty trailer(s) + heaviest load you usually carry. It is often the weight you register for IRP.
Estimated HVUT: $550.00 (category V)
File Form 2290 and pay by August 31, 2026 (enter 202607 on line 1).
Tax period 2026-07-01 to 2027-06-30. Amounts from the IRS Form 2290 instructions (Rev. July 2026). Estimate only: credits, used-vehicle purchases and weight increases are not handled.
Form 2290 due dates for 2026–2027
Form 2290 is due by the last day of the month after the month of first use. When that day falls on a weekend or legal holiday, the IRS moves it to the next business day. The due date does not depend on your state registration date.
| First used in | File and pay by | Line 1 entry |
|---|---|---|
| July 2026 | Aug 31, 2026 | 202607 |
| August 2026 | Sep 30, 2026 | 202608 |
| September 2026 | Nov 2, 2026 | 202609 |
| October 2026 | Nov 30, 2026 | 202610 |
| November 2026 | Dec 31, 2026 | 202611 |
| December 2026 | Feb 1, 2027 | 202612 |
| January 2027 | Mar 1, 2027 | 202701 |
| February 2027 | Mar 31, 2027 | 202702 |
| March 2027 | Apr 30, 2027 | 202703 |
| April 2027 | Jun 1, 2027 | 202704 |
| May 2027 | Jun 30, 2027 | 202705 |
| June 2027 | Aug 2, 2027 | 202706 |
HVUT rates by weight category
The full-period tax (first used in July) is $100 for 55,000 lb, plus $22 for each additional 1,000 lb, up to $550 for trucks over 75,000 lb. Logging vehicles pay 75%. If you first use the truck after July, the IRS partial-period tables prorate the tax by the months left in the period.
| Category | Taxable gross weight (lb) | July (full period) | Logging, July | First used Jan | Logging, Jan |
|---|---|---|---|---|---|
| A | 55,000 | $100.00 | $75.00 | $50.00 | $37.50 |
| B | 55,001–56,000 | $122.00 | $91.50 | $61.00 | $45.75 |
| C | 56,001–57,000 | $144.00 | $108.00 | $72.00 | $54.00 |
| D | 57,001–58,000 | $166.00 | $124.50 | $83.00 | $62.25 |
| E | 58,001–59,000 | $188.00 | $141.00 | $94.00 | $70.50 |
| F | 59,001–60,000 | $210.00 | $157.50 | $105.00 | $78.75 |
| G | 60,001–61,000 | $232.00 | $174.00 | $116.00 | $87.00 |
| H | 61,001–62,000 | $254.00 | $190.50 | $127.00 | $95.25 |
| I | 62,001–63,000 | $276.00 | $207.00 | $138.00 | $103.50 |
| J | 63,001–64,000 | $298.00 | $223.50 | $149.00 | $111.75 |
| K | 64,001–65,000 | $320.00 | $240.00 | $160.00 | $120.00 |
| L | 65,001–66,000 | $342.00 | $256.50 | $171.00 | $128.25 |
| M | 66,001–67,000 | $364.00 | $273.00 | $182.00 | $136.50 |
| N | 67,001–68,000 | $386.00 | $289.50 | $193.00 | $144.75 |
| O | 68,001–69,000 | $408.00 | $306.00 | $204.00 | $153.00 |
| P | 69,001–70,000 | $430.00 | $322.50 | $215.00 | $161.25 |
| Q | 70,001–71,000 | $452.00 | $339.00 | $226.00 | $169.50 |
| R | 71,001–72,000 | $474.00 | $355.50 | $237.00 | $177.75 |
| S | 72,001–73,000 | $496.00 | $372.00 | $248.00 | $186.00 |
| T | 73,001–74,000 | $518.00 | $388.50 | $259.00 | $194.25 |
| U | 74,001–75,000 | $540.00 | $405.00 | $270.00 | $202.50 |
| V | Over 75,000 | $550.00 | $412.50 | $275.00 | $206.25 |
Suspended vehicles (category W)
If you expect the truck to travel 5,000 miles or less on public highways during the period (7,500 for agricultural vehicles), the tax is suspended. You still file Form 2290 and list the truck as category W. If the truck goes over the limit, the tax becomes due by the end of the month after the month the limit was exceeded.
Budget the tax as part of your fixed costs in the cost per mile calculator (about $45.83/month for an 80,000 lb tractor), and estimate quarterly fuel tax with the IFTA calculator.
Estimate only, not tax advice. Check the IRS Form 2290 instructions before filing. Filers reporting 25 or more taxable vehicles must e-file.
Frequently asked questions
Who has to file Form 2290?
Anyone who registers or is required to register a highway motor vehicle with a taxable gross weight of 55,000 lb or more in their name. The return covers the period from July 1 to June 30.
When is Form 2290 due?
By the last day of the month after the month the truck is first used on public highways during the period. For trucks in use in July, that is August 31. Weekend and holiday due dates move to the next business day.
Do I owe HVUT if my truck runs low miles?
Not if you expect 5,000 miles or less on public highways in the period (7,500 for agricultural vehicles). The tax is suspended, but you still file Form 2290 and report the truck as category W.