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Form 2290

First Used a Truck in May 2027? Your Form 2290 Deadline

✦ The quick answer

A heavy vehicle first used on public highways in May 2027 must have its Form 2290 filed by June 30, 2027 — the last day of the month after first use. The tax is prorated to the 2 months remaining in the HVUT period, so a $550 (75,000+ lb) truck owes about $92.

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Updated Jun 2026·4 min read
Who must file
Anyone who placed a 55,000+ lb vehicle in service during May 2027 — typically a newly purchased or newly registered truck. Trucks already in service since July follow the normal August 31 deadline instead.
Deadline
June 30, 2027. The rule is always the last day of the month following the month of first use; weekend/holiday deadlines roll to the next business day.
Penalties
Missing it costs about 4.5% of the tax per month (up to five months) plus late-payment penalties and interest — and you can't complete registration without the stamped Schedule 1.

How the proration works for May first use

The HVUT period runs July–June. First use in May 2027 leaves 2 months in the period, so you owe 2/12 of the annual tax: a 75,000+ lb truck (annual $550) owes $92; a 55,000 lb truck (annual $100) owes $17.

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 May 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 May 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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Frequently asked questions

When is Form 2290 due for a truck first used in May 2027?+
June 30, 2027 — the last day of the month following first use.
How much do I owe for May first use?+
2/12 of the annual tax for your weight category. At the $550 cap that's $92; at 55,000 lbs ($100 annual) it's $17.
Do I file again next July?+
Yes — the prorated return covers only the current period. When the new period opens in July, the truck files again for the full year.
Related
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How this works: QuickTruckTax helps you understand, prepare, and validate your filing. We are not a filing service and never submit forms on your behalf — you always do the final review and submission. Figures here are estimates for guidance only and are not legal or tax advice. Confirm current rules, fees, and deadlines with the IRS, FMCSA, or your state agency.