First Used a Truck in January 2027? Your Form 2290 Deadline
A heavy vehicle first used on public highways in January 2027 must have its Form 2290 filed by February 28, 2027 — the last day of the month after first use. The tax is prorated to the 6 months remaining in the HVUT period, so a $550 (75,000+ lb) truck owes about $275.
How the proration works for January first use
The HVUT period runs July–June. First use in January 2027 leaves 6 months in the period, so you owe 6/12 of the annual tax: a 75,000+ lb truck (annual $550) owes $275; a 55,000 lb truck (annual $100) owes $50.
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 January 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 January 2027 as the first-use month. The watermarked Schedule 1 returns within minutes and is what the DMV needs to finish your registration.
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