First Used a Truck in December 2026? Your Form 2290 Deadline
A heavy vehicle first used on public highways in December 2026 must have its Form 2290 filed by January 31, 2027 — the last day of the month after first use. The tax is prorated to the 7 months remaining in the HVUT period, so a $550 (75,000+ lb) truck owes about $321.
How the proration works for December first use
The HVUT period runs July–June. First use in December 2026 leaves 7 months in the period, so you owe 7/12 of the annual tax: a 75,000+ lb truck (annual $550) owes $321; a 55,000 lb truck (annual $100) owes $58.
What counts as first use
The first time the vehicle runs on a public highway under your registration — not the purchase date, title date, or the day you got your authority. A truck bought in December but first driven the following month files on the later month's schedule.
Filing it
E-file with your EIN, VIN and weight category; mark December 2026 as the first-use month. The watermarked Schedule 1 returns within minutes and is what the DMV needs to finish your registration.
Estimate it in seconds — then have the AI check your details.