Partial Period Form 2290 Tax

HVUT form 2290 falls on the first month of your truck operation

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 (7,000 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, 2021. 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, 2021, for the tax period from November 1, 2021, to June 2022.

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 IVehicles Except Logging
CATEGORYAUG(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 IILogging 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

We are available for your support on all the working days from 8:00 AM to 6:00 PM CST. You can have a live chat with our executives or call them directly at your convenience. Reach us at (347) 515 – 2290 or support@truckdues.com

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FAQs

IRS form 2290 highway use tax period starts from July 1st of each year and lasts till June 30th of the following year. So, the truckers should report their form 2290 truck tax within August 31st as per the regulations of the IRS.

As we know that July 1st is the starting time of form 2290 tax reports, prorated taxes are for those trucks being used after July during the current tax period. Prorated form 2290 taxes are collected based on the first month of its use. So, for example, if your truck is used from December, then the 2290 road tax amount is calculated from December to June 30th. And you should file your Form 2290 within January 31st.

Yes, you need to report the form 2290 HUVT in advance for the tax period. If you are using your truck after the start of the tax period, you need to file your form 2290 tax returns from the first month of its use.

No, you don’t have to pay for your IRS 2290 truck tax for the whole if you start using your truck in the middle of the tax year. However, in that case, you have to file the prorated form 2290 tax which will be calculated from the first month of its use till the end of the tax period.

The tax period starts from July 1st of every year. So, you have to file your 2290 truck tax by August 31st of the year. If you are paying prorated or partial-period tax, then you have to pay within the end of the following month of your first used month.