How Much Does Form 2290 Cost? 2026 to 2027 Tax Breakdown
Understand the complete cost of IRS Form 2290: statutory gross weight tax brackets from Category A ($100) to Category V ($550), 25% logging discounts, the 12-month proration schedule, and e-file fees.
Consulics fee: one flat $49.50 for 1 to 24 trucks on one return (about $2.06 a truck at 24 trucks). Federal HVUT tax is separate and paid to the IRS.
File Form 2290 Now
Under federal statute, heavy vehicle excise taxes are fixed strictly by taxable gross weight and First Used Month, ranging from $100 to $550 per vehicle per tax year.
Filing Tools & Calculators
Access free verification tools, tax estimators, and state compliance resources.
HVUT 2290 Tax Calculator
Calculate exact federal highway tax across Categories A through V with First Used Month proration.
2290 Filing Deadline Checker
Verify statutory IRS filing cutoffs and holiday rollover dates for your commercial fleet.
2290 Penalty Calculator
Compute IRC Section 6651 late filing and payment penalty fees on overdue HVUT returns.
Form 2290 Instructions Guide
Review line-by-line preparation rules, tax brackets, and official IRS filing instructions.
Form 2290 Payment Options
Explore EFW direct debit, EFTPS, card fees, and check mailing instructions with Form 2290-V.
Form 8849 Refund Calculator
Estimate excise tax refunds for sold, destroyed, stolen, or low-mileage commercial vehicles.
One flat fee for 1 to 24 trucks
File 24 trucks on one return for $49.50, about $2.06 per truck on average. Federal tax is separate.
| Trucks on one return | Total service fee | Average per truck |
|---|---|---|
| 1 | $49.50 | $49.50 |
| 5 | $49.50 | $9.90 |
| 10 | $49.50 | $4.95 |
| 15 | $49.50 | $3.30 |
| 24 | $49.50 | $2.06 |
The average is the flat fee divided by the number of trucks, not a separate charge per truck. The federal Heavy Vehicle Use Tax is separate and is paid to the IRS. See the full cost per truck guide
The total cost of filing Form 2290 consists of two distinct parts: 1) The IRS Heavy Vehicle Use Tax (HVUT) and 2) The e-file software fee. The IRS tax is fixed by federal law based on taxable gross weight: vehicles at 55,000 lbs owe $100.00 (Category A), increasing by $22.00 per 1,000 lbs up to the statutory cap of $550.00 for vehicles over 75,000 lbs (Category V). Standard long-haul combination tractors (80,000 lbs) always pay $550.00 for a full year. Qualified logging vehicles receive a 25% discount (capping at $412.50). Low-mileage suspended vehicles (Category W) owe $0.00. Consulics charges a flat $49.50 e-file fee with fast watermarked Schedule 1 delivery and free unlimited VIN corrections.
Calculate Your Exact Tax & E-File in 3 Minutes
Consulics automatically determines your gross weight category, applies prorated First Used Month math, and delivers your official IRS watermarked Schedule 1 in minutes.
1. Statutory Form 2290 Tax Matrix (Categories A through V & W)
Full annual statutory tax rates for vehicles placed in service during July (the start of the federal tax year)
| Category | Taxable Gross Weight Range | Annual Tax (General Highway) | Logging Vehicle Rate (25% Discount) |
|---|---|---|---|
| A | 55,000 lbs | $100.00 | $75.00 |
| B | 55,001 – 56,000 lbs | $122.00 | $91.50 |
| C | 56,001 – 57,000 lbs | $144.00 | $108.00 |
| D | 57,001 – 58,000 lbs | $166.00 | $124.50 |
| E | 58,001 – 59,000 lbs | $188.00 | $141.00 |
| F | 59,001 – 60,000 lbs | $210.00 | $157.50 |
| G | 60,001 – 61,000 lbs | $232.00 | $174.00 |
| H | 61,001 – 62,000 lbs | $254.00 | $190.50 |
| I | 62,001 – 63,000 lbs | $276.00 | $207.00 |
| J | 63,001 – 64,000 lbs | $298.00 | $223.50 |
| K | 64,001 – 65,000 lbs | $320.00 | $240.00 |
| L | 65,001 – 66,000 lbs | $342.00 | $256.50 |
| M | 66,001 – 67,000 lbs | $364.00 | $273.00 |
| N | 67,001 – 68,000 lbs | $386.00 | $289.50 |
| O | 68,001 – 69,000 lbs | $408.00 | $306.00 |
| P | 69,001 – 70,000 lbs | $430.00 | $322.50 |
| Q | 70,001 – 71,000 lbs | $452.00 | $339.00 |
| R | 71,001 – 72,000 lbs | $474.00 | $355.50 |
| S | 72,001 – 73,000 lbs | $496.00 | $372.00 |
| T | 73,001 – 74,000 lbs | $518.00 | $388.50 |
| U | 74,001 – 75,000 lbs | $540.00 | $405.00 |
| V | Over 75,000 lbs (Max Statutory Tax) | $550.00 | $412.50 |
| W | Suspended (≤5,000 mi / ≤7,500 mi ag) | $0.00 | $0.00 |
Interactive HVUT Calculator
Instantly compute your exact prorated Heavy Vehicle Use Tax
HVUT applies to vehicles 55,000 lbs and over, Categories A to V.
The tax period runs July through June. Later first use means a lower prorated tax.
Estimated HVUT due
$550.00
Category V · $550.00 per vehicle × 1
First used July. Full period amount $550.00 per vehicle.
e-File Form 2290 Now →This estimate uses the IRS weight categories and partial period proration based on your first used month, matching the Form 2290 instructions. The exact tax is confirmed when you file. This is general information, not tax advice.
2. 12-Month Prorated Tax Schedule for Category V (80,000 lbs)
How tax liability is prorated based on the First Used Month (FUM) in which the vehicle travels on public highways
If you purchase a commercial vehicle or place an existing truck into highway service in a month other than July, you only pay tax for the remaining months in the federal tax period. The monthly proration formula divides the annual tax by 12 and multiplies by the remaining months.
| First Used Month (FUM) | Remaining Months | Category V Prorated Tax | Filing & Payment Deadline |
|---|---|---|---|
| July (Full Year) | 12 months | $550.00 | August 31 |
| August | 11 months | $504.17 | September 30 |
| September | 10 months | $458.33 | October 31 |
| October | 9 months | $412.50 | November 30 |
| November | 8 months | $366.67 | December 31 |
| December | 7 months | $320.83 | January 31 |
| January | 6 months | $275.00 | February 28 |
| February | 5 months | $229.17 | March 31 |
| March | 4 months | $183.33 | April 30 |
| April | 3 months | $137.50 | May 31 |
| May | 2 months | $91.67 | June 30 |
| June | 1 months | $45.83 | July 31 |
Never Overpay on Mid-Year Truck Additions
Consulics automatically computes the exact prorated tax to the penny based on your First Used Month date. Get your watermarked Schedule 1 in 5 minutes.
3. What Happens If You File Late: Penalties & Interest
Understanding IRC Section 6651 late filing and late payment penalties
4.5% per Month
Under IRC § 6651(a)(1), the IRS assesses a late filing fee of 4.5% of unpaid tax per month, accumulating up to a maximum cap of 22.5% after 5 months.
0.5% per Month
Under IRC § 6651(a)(2), failing to pay tax by the deadline incurs an additional 0.5% monthly penalty, up to a maximum cumulative cap of 25%.
Federal Short-Term + 3%
Daily compounding interest accrues on both the unpaid tax balance and accumulated penalties until the total assessment is fully satisfied.
Example Late Filing Cost Scenario (1 Category V Truck, Filed 3 Months Late):
• Base IRS Tax: $550.00
• Failure-to-File (4.5% x 3 months = 13.5%): $74.25
• Failure-to-Pay (0.5% x 3 months = 1.5%): $8.25
• Daily Compounding Interest (approx.): $8.50
• Total IRS Payment Due: ~$641.00 (an extra $91.00 in unnecessary penalties!)
Avoid Costly IRS Late Filing Penalties Today
e-File Form 2290 with Consulics for a flat $49.50 fee. Transmit immediately, receive your watermarked Schedule 1 in minutes, and keep your fleet compliant.
Comparing more than the fee? See how the IRS approved Form 2290 e-file providers compare. Ready to file? e-file Form 2290 with Consulics, or read the Form 2290 instructions.
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Real reviews from truckers and fleet owners who filed Form 2290 with Consulics.
Fast service and easy to understand. I filed my HVUT in just a few minutes and got my stamped Schedule 1 without waiting forever. That's exactly what I needed.
Jameel A.Google reviewI have a small fleet and filing for multiple trucks was easier than I expected. The website is very well organized, and everything went smoothly. Really happy with the experience.
S. BoukGoogle reviewThis was my first time using Consulics, and I was impressed. The filing process was smooth, and I didn't run into any issues. The support team was friendly and helped answer my questions…
Ronak B.Google review I've used other 2290 filing services before, but Consulics was easier to navigate. Everything was clearly laid out, and I didn't run into any issues. Great experience.
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Frequently Asked Questions on Form 2290 Costs
Practical answers regarding tax rates, filing fees, discounts, and payment methods
How much does it cost to e-file Form 2290 for 10 trucks?
Consulics charges one flat service fee of $49.50 for 1 to 24 vehicles on one return, so 10 trucks average $4.95 each. The federal tax is separate.
How much does it cost to e-file Form 2290 for 24 trucks?
The same flat $49.50 service fee covers 24 vehicles on one return, which averages about $2.06 per truck. The federal tax is separate.
How much is Form 2290 per truck on average?
For a standard commercial Class 8 semi-truck operating at 80,000 pounds gross combination weight (Category V), the full-year statutory federal tax is $550.00 per truck. If the truck is first placed into service after July, the tax is prorated down by approximately $45.83 for each elapsed month.
What is the minimum weight that owes Form 2290 tax?
Heavy Vehicle Use Tax applies to any highway motor vehicle with a taxable gross weight of 55,000 pounds or more. Vehicles weighing exactly 55,000 pounds fall into Category A and owe $100.00 per year. For every additional 1,000 pounds, the tax increases by $22.00 up to the statutory cap of $550.00 at 75,000+ pounds.
Do logging vehicles receive a discount on Form 2290?
Yes. Under IRC § 4483, vehicles used exclusively for the transportation of forest products (raw timber, pulpwood, chips, wood waste) directly from the forest harvest site qualify for a statutory 25% tax reduction. The Category V maximum tax for logging vehicles is reduced from $550.00 to $412.50.
What is the difference between the IRS tax and the Consulics e-file fee?
The IRS tax ($100 to $550) is the federal highway excise tax mandated by federal statute and paid directly to the United States Treasury. The Consulics fee ($49.50 flat) is the software service charge for electronically formatting, validating, and transmitting your return via IRS Modernized e-File (MeF) protocols and instantly returning your watermarked Schedule 1.
How much are late penalties if I miss the Form 2290 due date?
The failure-to-file penalty under IRC § 6651 is 4.5% of the total tax due for each month or fraction of a month the return is late (capped at 22.5% after 5 months). An additional failure-to-pay penalty adds 0.5% per month (up to 25%), plus daily compounding IRS interest. On a $550 tax bill, filing 3 months late adds approximately $82.50 in combined penalties.
How does the First Used Month (FUM) affect how much I pay?
You only pay tax for the remaining months in the federal tax period (July 1 through June 30). For example, if you purchase a new semi-truck and place it on public highways for the first time in November, you only pay for 8 months ($366.67 for Category V) rather than the full $550.00.
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