The current Form 2290 tax period began July 1, 2026 and ends June 30, 2027. For vehicles first used in July 2026, the return and payment were due by August 31, 2026. The IRS issued the July 2026 revision of Form 2290 and its instructions for this period.
If you need to file for a period that began on or before June 30, 2026, don’t use this revision — prior revisions are available at IRS.gov/Form2290.
Key dates for 2026–2027
| Item | Date |
|---|---|
| Tax period begins | July 1, 2026 |
| Deadline for July first use | August 31, 2026 |
| Tax period ends | June 30, 2027 |
| Last day to sell for a credit | Before June 1, 2027 |
Vehicles first used after July have their own deadlines — the last day of the month following first use. Full table in our due dates guide.
What the IRS highlights this period
The reminders section of the July 2026 instructions flags four things:
Credit and debit card payment. Form 2290 filers can pay their liability by credit or debit card through IRS.gov/PayByCard. Processors charge a convenience fee.
Month of first use on Schedule 1. Filers must enter the month of first use on Schedule 1 to indicate when the listed vehicles were first used during the tax period — matching what’s entered on Form 2290, line 1.
U.S. Customs and Border Protection. CBP requires proof of payment to bring a Canadian or Mexican vehicle into the United States.
Both copies of Schedule 1. Complete and file both; the second is stamped and returned as your proof of payment.
Rates for this period
Unchanged in structure: $100 at 55,000 pounds, rising $22 per additional 1,000 pounds, to a $550 maximum at 75,000 pounds and above. Logging vehicles pay reduced rates. Vehicles first used after July are prorated using the partial-period tables.
Full breakdown by category in our 2290 tax rates guide.
The e-file threshold
Electronic filing remains required for each return reporting and paying tax on 25 or more vehicles. Tax-suspended category W vehicles aren’t included in that count, since no tax is paid on them. The IRS encourages e-filing regardless of vehicle count — an accepted return can produce a stamped Schedule 1 within minutes. See how to e-file.
Where to check for changes
Tax law can change mid-period. The IRS maintains a page for developments affecting Form 2290 and its instructions, including legislation enacted after publication, at IRS.gov/Form2290. The Trucking Tax Center at IRS.gov is the broader hub for heavy vehicle filers.
We review and update our guides for each new tax period. If you spot something here that no longer matches current IRS guidance, tell us at contact@2290taxguide.com — corrections are our highest priority.
Related: What is Form 2290? · Due dates · Tax rates
General information, not tax advice. Verified against the Instructions for Form 2290 (Rev. July 2026). See our disclaimer and editorial standards.