If you operate a heavy highway vehicle (taxable gross weight 55,000 lbs+), here are the key dates and how to get your stamped Schedule 1 quickly for registrations.
Who must file & the current tax period
Who files Form 2290
Anyone who has (or is required to have) a highway motor vehicle registered in their name with a taxable gross weight of 55,000 pounds or more at first use on public highways.
Covers trucks, truck tractors and buses meeting the weight threshold.
2025-26 period
July 1, 2025 → June 30, 2026. Return due dates are tied to your vehicle’s first-use month, not its registration renewal date.
Deadlines & examples
Core rule
File Form 2290 by the last day of the month after the month you first use the vehicle on public highways. If the due date falls on a weekend or federal holiday, file by the next business day.
| First-use month | Standard due date |
|---|---|
| July | Aug 31 (or next business day) |
| August | Sept 30 |
| September | Oct 31 |
| October | Nov 30 (or next business day) |
| … | See IRS table for all months |
2025 example
Vehicles first used in July 2025 must file by Sept 2, 2025 (Aug 31 is Sunday; Sept 1 is Labor Day). The tax due date is not tied to state registration.
E-file vs. mail: what to expect
E-file (recommended)
- Required if filing for 25+ vehicles in your name.
- Choose an IRS-participating 2290 software provider, submit, and get your watermarked Schedule 1 typically within minutes of IRS acceptance.
Filing by mail
- Use the correct address in the Form 2290 instructions.
- Expect your stamped Schedule 1 in about six weeks after IRS receipt.
Find an approved provider
Review the current list of IRS-approved 2290 Modernized e-File (MeF) providers and pick one that fits your fleet size and features.
Mileage suspension & proration
Mileage use limits
If you expect to use a vehicle ≤ 5,000 miles this period (7,500 for agricultural vehicles), you still file Form 2290 but owe no tax. If you later exceed the limit, the tax becomes due for the full period.
Proration for vehicles first used after July
Tax is prorated for vehicles first used in months other than July. Your due date is the last day of the month after the first-use month (see table above).
5-minute filing checklist
- Confirm your first-use month and mark the correct due date.
- Gather EIN (not SSN), VIN(s), and taxable gross weight per vehicle.
- E-file if possible (or required for 25+ vehicles) to get your watermarked Schedule 1 fast.
- Mail filers: use the correct address from the instructions to avoid delays.
