Form 2290 vs UCR: Two Different Filings Truckers Always Confuse
They sound similar and both are federal, so truckers constantly assume paying one covers the other. It doesn't. Here's the clean split.
Quick answer
Form 2290 is the Heavy Vehicle Use Tax — a federal tax on trucks 55,000 lbs and up, paid to the IRS. UCR (Unified Carrier Registration) is a federal registration fee based on how many trucks you operate, collected through participating states. If you run an interstate truck at 55,000+ lbs, you owe both.
Side by side
| | Form 2290 (HVUT) | UCR |
| --- | --- | --- |
| What it is | Tax on the vehicle's weight | Registration fee by fleet size |
| Who collects | IRS (federal) | UCR Plan, via participating states |
| Based on | Taxable gross weight (55,000+ lbs) | Number of power units |
| Amount | $100–$550 per truck | $46–$44,836 per fleet (one fee) |
| Deadline | August 31 (July–June period) | December 31, enforced January 1 |
| Proof | Stamped Schedule 1 | UCR registration receipt |
The biggest differences
- 2290 is per truck; UCR is per fleet. Your 2290 is calculated for each vehicle by weight. Your UCR is one fee for the whole operation based on power-unit count.
- Different weight rules. 2290 only applies at 55,000 lbs and up. UCR applies to any interstate commercial vehicle — even a light one — and even to brokers with no trucks.
- Different calendars. 2290 is due August 31; UCR runs on a calendar year (register by December 31, enforced January 1).
Who owes what
- Owner-operator, one 80,000 lb truck, interstate: 2290 ($550) and UCR ($46).
- Broker, no trucks: UCR only ($46) — no 2290 (no vehicle).
- Intrastate-only carrier under 55,000 lbs: likely neither — but confirm your state rules.
Don't get caught
The roadside and registration systems check these separately. A current Schedule 1 won't help you if your UCR lapsed, and active UCR won't satisfy the DMV that wants your 2290 proof. Keep both current.
Run a free Compliance Check to see exactly which you owe and when, or compute your exact 2290 and UCR fee in seconds.