Home / Form 2290 / Due dates / December 2026

First used in December 2026? Form 2290 is due February 1, 2027

A truck first used on a public road in December 2026 must be on a Form 2290 filed by February 1, 2027 (in 98 days), and a truck over 75,000 lbs owes $320.83 for the rest of the period to June 30, 2027. Trucks already running in July were due August 31, 2026. Source: IRS Instructions for Form 2290, due-date chart and Table I.

DueFeb 1, 2027
Over 75,000 lbs$320.83
Line 1202612

7 of 12 months taxed

Today

July trucksAug 31

Due · Dec trucksFeb 1

Tax period Jul 1, 2026 to Jun 30, 2027. Hatched: the months this truck is taxed for.

February 2027

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The last day of the month falls on a weekend that year, so the IRS chart moves the due date to February 1, 2027.

What goes on the form

Month of first use on line 1: 202612 (IRS chart).
Months of tax: 7 of 12.
Filing late: the IRS's general penalty is 5% of unpaid tax per month, up to 25%. Penalties

Part I, line 1 of IRS Form 2290 (Rev. July 2026), with the six month-of-first-use boxes highlighted and filled in as 202612 — Line 1 of Form 2290, page 1, filled in for a truck first used in December 2026: **202612**. The form's own text covers July trucks (202607); every other month takes its code from the chart in the instructions. Form: IRS Form 2290, Rev. July 2026.

Tax for a truck first used in December

A: 55,000$58.33
B: 55,001 – 56,000$71.17
C: 56,001 – 57,000$84.00
D: 57,001 – 58,000$96.83
E: 58,001 – 59,000$109.67
F: 59,001 – 60,000$122.50
G: 60,001 – 61,000$135.33
H: 61,001 – 62,000$148.17
I: 62,001 – 63,000$161.00
J: 63,001 – 64,000$173.83
K: 64,001 – 65,000$186.67
L: 65,001 – 66,000$199.50
M: 66,001 – 67,000$212.33
N: 67,001 – 68,000$225.17
O: 68,001 – 69,000$238.00
P: 69,001 – 70,000$250.83
Q: 70,001 – 71,000$263.67
R: 71,001 – 72,000$276.50
S: 72,001 – 73,000$289.33
T: 73,001 – 74,000$302.17
U: 74,001 – 75,000$315.00
V: over 75,000$320.83

Form 2290 tax for first use in December 2026, non-logging, by weight category. Source: IRS Instructions for Form 2290, Table I.

Logging rates, every month and the calculator: full tax table, 2290 calculator.

How the IRS sets the due date

"Form 2290 must be filed by the last day of the month following the month of first use (as shown in the chart, later)."
IRS Instructions for Form 2290

All 12 first-use months

First used November 2026: due December 31, 2026 · First used January 2027: due March 1, 2027

Questions

When is Form 2290 due for a truck first used in December 2026?

February 1, 2027. Form 2290 is due by the last day of the month after the month a truck first runs on a public road.

How much is 2290 tax for a truck first used in December 2026?

$320.83 for a truck over 75,000 lbs (Category V) and $58.33 at 55,000 lbs (Category A), non-logging, covering 7 months to June 30, 2027.

What date goes on line 1 for December 2026?

The IRS chart's code for December 2026 is 202612. It's the month of first use, not the month you bought or plated the truck.

What if I miss the February 1, 2027 deadline?

The IRS's general penalty for filing late is 5% of the unpaid tax for each month, up to 25%, plus 0.5% a month for paying late and interest. What it costs.