Form 2290 — Heavy Vehicle Use Tax (HVUT)
Form 2290 is the IRS Heavy Highway Vehicle Use Tax, due annually for vehicles with a taxable gross weight of 55,000 lbs or more. MCS e-files your return and delivers the stamped Schedule 1 you need to register or renew apportioned plates.
Who must file
Owners of highway motor vehicles with a taxable gross weight of 55,000 lbs or more that log more than 5,000 miles (1,000 miles for agricultural vehicles) in the tax period must file Form 2290 under 26 USC 4481.
Suspended vehicles (under the mileage threshold) still require a filed Form 2290 marked "suspended" — the return is required, the tax is not.
What MCS does
MCS e-files Form 2290 with the IRS and returns your stamped Schedule 1 — the document the DMV and IRP require to register or renew your apportioned plates.
We handle the VIN list, weight category, and suspension logic so the return is accepted on the first attempt.
Deadlines
The tax period runs July 1 through June 30. For vehicles in service during July, file by August 31.
For a vehicle first used later in the year, file by the last day of the month following the month the vehicle was first used on public highways.
Frequently asked
Annually by August 31 for vehicles in service during July; otherwise by the last day of the month following the month of first use.
A vehicle expected to travel 5,000 miles or fewer (1,000 for farm vehicles) in the period. It still requires a filed return marked suspended — no tax is owed.