Form 2290 highway use tax should be reported and paid in advance for the whole year. You will get the Schedule 1 copy from the IRS as proof of your 2290 truck tax payment which will also serve as proof while registering your truck with the state authorities at the Department of Motor Vehicles (DMV).
The HVUT Form 2290 tax period is usually from July 1st to June 30th of the following year. But for the vehicles that are being put on the road after July and are estimated to run above 5,000 miles (7,500 miles for Agricultural Vehicles), the form 2290 truck use tax will be applicable. This is because it will automatically fall under the criteria of HVUT taxable vehicles. So, the prorated tax for form 2290 will be calculated from the first month of use, and the road tax will not be charged for the whole year.
Example: John purchased a new truck under the form 2290 taxable vehicle category on November 3, 2024. He needs to register the truck under his name. After purchasing, he first uses the truck on the public highway while driving it to his home from the dealership. So, John must file the tax form 2290 for his truck within December 30, 2024, for the tax period from November 1, 2024, to June 2025.
IRS has issued tax rates for vehicles with different gross weight categories and the month first used, based on the purpose. Logging or forest vehicles enjoy a concession in the tax amount, and agriculture or farm vehicles enjoy a concession in the total mileage.
| Table I | Vehicles Except Logging |
| CATEGORY | AUG(11) | SEP(10) | OCT(9) | NOV(8) | DEC(7) | JAN(6) | FEB(5) | MAR(4) | APR(3) | MAY(2) | JUNE(1) |
| A | $91.67 | $83.33 | $75.00 | $66.67 | $58.33 | $50.00 | $41.67 | $33.33 | $25.00 | $16.67 | $8.33 |
| B | $111.83 | $101.67 | $91.50 | $81.33 | $71.17 | $61.00 | $50.83 | $40.67 | $30.50 | $20.33 | $10.17 |
| C | $132.00 | $120.00 | $108.00 | $96.00 | $84.00 | $72.00 | $60.00 | $48.00 | $36.00 | $24.00 | $12.00 |
| D | $152.17 | $138.33 | $124.50 | $110.67 | $96.83 | $83.00 | $69.17 | $55.33 | $41.50 | $27.67 | $13.83 |
| E | $172.33 | $156.67 | $141.00 | $125.33 | $109.67 | $94.00 | $78.33 | $62.67 | $47.00 | $31.33 | $15.67 |
| F | $192.50 | $175.00 | $157.50 | $140.00 | $122.50 | $105.00 | $87.50 | $70.00 | $52.50 | $35.00 | $17.50 |
| G | $212.67 | $193.33 | $174.00 | $154.67 | $135.33 | $116.00 | $96.67 | $77.33 | $58.00 | $38.67 | $19.33 |
| H | $232.83 | $211.67 | $190.50 | $169.33 | $148.17 | $127.00 | $105.83 | $84.67 | $63.50 | $42.33 | $21.17 |
| I | $253.00 | $230.00 | $207.00 | $184.00 | $161.00 | $138.00 | $115.00 | $92.00 | $69.00 | $46.00 | $23.00 |
| J | $273.17 | $248.33 | $223.50 | $198.67 | $173.83 | $149.00 | $124.17 | $99.33 | $74.50 | $49.67 | $24.83 |
| K | $293.33 | $266.67 | $240.00 | $213.33 | $186.67 | $160.00 | $133.33 | $106.67 | $80.00 | $53.33 | $26.67 |
| L | $313.50 | $285.00 | $256.50 | $228.00 | $199.50 | $171.00 | $142.50 | $114.00 | $85.50 | $57.00 | $28.50 |
| M | $333.67 | $303.33 | $273.00 | $242.67 | $212.33 | $182.00 | $151.67 | $121.33 | $91.00 | $60.67 | $30.33 |
| N | $353.83 | $321.67 | $289.50 | $257.33 | $225.17 | $193.00 | $160.83 | $128.67 | $96.50 | $64.33 | $32.17 |
| O | $374.00 | $340.00 | $306.00 | $272.00 | $238.00 | $204.00 | $170.00 | $136.00 | $102.00 | $68.00 | $34.00 |
| P | $394.17 | $358.33 | $322.50 | $286.67 | $250.83 | $215.00 | $179.17 | $143.33 | $107.50 | $71.67 | $35.83 |
| Q | $414.33 | $376.67 | $339.00 | $301.33 | $263.67 | $226.00 | $188.33 | $150.67 | $113.00 | $75.33 | $37.67 |
| R | $434.50 | $395.00 | $355.50 | $316.00 | $276.50 | $237.00 | $197.50 | $158.00 | $118.50 | $79.00 | $39.50 |
| S | $454.67 | $413.33 | $372.00 | $330.67 | $289.33 | $248.00 | $206.67 | $165.33 | $124.00 | $82.67 | $41.33 |
| T | $474.83 | $431.67 | $388.50 | $345.33 | $302.17 | $259.00 | $215.83 | $172.67 | $129.50 | $86.33 | $43.17 |
| U | $495.00 | $450.00 | $405.00 | $360.00 | $315.00 | $270.00 | $225.00 | $180.00 | $135.00 | $90.00 | $45.00 |
| V | $504.17 | $458.33 | $412.50 | $366.67 | $320.83 | $275.00 | $229.17 | $183.33 | $137.50 | $91.67 | $45.83 |
| |
| Table II | Logging Vehicles |
| A | $68.75 | $62.49 | $56.25 | $50.00 | $43.74 | $37.50 | $31.25 | $24.99 | $18.75 | $12.50 | $6.24 |
| B | $83.87 | $76.25 | $68.62 | $60.99 | $53.37 | $45.75 | $38.12 | $30.50 | $22.87 | $15.24 | $7.62 |
| C | $99.00 | $90.00 | $81.00 | $72.00 | $63.00 | $54.00 | $45.00 | $36.00 | $27.00 | $18.00 | $9.00 |
| D | $114.12 | $103.74 | $93.37 | $83.00 | $72.62 | $62.25 | $51.87 | $41.49 | $31.12 | $20.75 | $10.37 |
| E | $129.24 | $117.50 | $105.75 | $93.99 | $82.25 | $70.50 | $58.74 | $47.00 | $35.25 | $23.49 | $11.75 |
| F | $144.37 | $131.25 | $118.12 | $105.00 | $91.87 | $78.75 | $65.62 | $52.50 | $39.37 | $26.25 | $13.12 |
| G | $159.50 | $144.99 | $130.50 | $116.00 | $101.49 | $87.00 | $72.50 | $57.99 | $43.50 | $29.00 | $14.49 |
| H | $174.62 | $158.75 | $142.87 | $126.99 | $111.12 | $95.25 | $79.37 | $63.50 | $47.62 | $31.74 | $15.87 |
| I | $189.75 | $172.50 | $155.25 | $138.00 | $120.75 | $103.50 | $86.25 | $69.00 | $51.75 | $34.50 | $17.25 |
| J | $204.87 | $186.24 | $167.62 | $149.00 | $130.37 | $111.75 | $93.12 | $74.49 | $55.87 | $37.25 | $18.62 |
| K | $219.99 | $200.00 | $180.00 | $159.99 | $140.00 | $120.00 | $99.99 | $80.00 | $60.00 | $39.99 | $20.00 |
| L | $235.12 | $213.75 | $192.37 | $171.00 | $149.62 | $128.25 | $106.87 | $85.50 | $64.12 | $42.75 | $21.37 |
| M | $250.25 | $227.49 | $204.75 | $182.00 | $159.24 | $136.50 | $113.75 | $90.99 | $68.25 | $45.50 | $22.74 |
| N | $265.37 | $241.25 | $217.12 | $192.99 | $168.87 | $144.75 | $120.62 | $96.50 | $72.37 | $48.24 | $24.12 |
| O | $280.50 | $255.00 | $229.50 | $204.00 | $178.50 | $153.00 | $127.50 | $102.00 | $76.50 | $51.00 | $25.50 |
| P | $295.62 | $268.74 | $241.87 | $215.00 | $188.12 | $161.25 | $134.37 | $107.49 | $80.62 | $53.75 | $26.87 |
| Q | $310.74 | $282.50 | $254.25 | $225.99 | $197.75 | $169.50 | $141.24 | $113.00 | $84.75 | $56.49 | $28.25 |
| R | $325.87 | $296.25 | $266.62 | $237.00 | $207.37 | $177.75 | $148.12 | $118.50 | $88.87 | $59.25 | $29.62 |
| S | $341.00 | $309.99 | $279.00 | $248.00 | $216.99 | $186.00 | $155.00 | $123.99 | $93.00 | $62.00 | $30.99 |
| T | $356.12 | $323.75 | $291.37 | $258.99 | $226.62 | $194.25 | $161.87 | $129.50 | $97.12 | $64.74 | $32.37 |
| U | $371.25 | $337.50 | $303.75 | $270.00 | $236.25 | $202.50 | $168.75 | $135.00 | $101.25 | $67.50 | $33.75 |
| V | $378.12 | $343.74 | $309.37 | $275.00 | $240.62 | $206.25 | $171.87 | $137.49 | $103.12 | $68.75 | $34.37 |
FREE Customer Support
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