ResourcesOwner-operator business
Owner-operator business2 min read
The 2026–27 figures every owner-operator needs
Fees, tax deadlines and federal limits for the year, each one traced to the agency that sets it. No estimates and no market rates — only numbers somebody official published.
- Author
- Relay Dispatch Desk
- Published
- 17 Aug 2026
- Verified
- 15 Aug 2026
- Re-checked
- annually
Key takeaways
- Form 2290 for a July first use is due 31 August 2026, and e-filing is mandatory at 25 or more vehicles.
- Unified Carrier Registration for 2026 opened 1 October 2025, starting at $46 for a fleet of 0–2 vehicles.
- The transportation-industry per diem has been $80 CONUS and $86 outside CONUS since 1 October 2025.
- Federal weight limits are 80,000 lb gross, 20,000 lb single axle and 34,000 lb tandem, subject to the bridge formula.
Four of these move every year and two of them have a hard deadline attached. Diary them once and the year stops ambushing you.
Form 2290 due31 Aug 2026
UCR, 0–2 vehicles$46
Per diem, CONUS$80/day
Gross weight limit80,000 lb
| Item | Figure | Timing | Set by |
|---|---|---|---|
| Heavy Vehicle Use Tax (Form 2290) | Period 1 Jul 2026 – 30 Jun 2027 | Due 31 Aug 2026 for a July first use | IRS |
| Form 2290 e-file threshold | 25 or more vehicles | Mandatory, not optional | IRS |
| Unified Carrier Registration | $46 at 0–2 vehicles, rising to $44,836 at 1,001+ | 2026 registration opened 1 Oct 2025 | UCR Plan |
| Transportation-industry per diem | $80 CONUS · $86 outside CONUS | Effective 1 Oct 2025; expect a new notice each October | IRS Notice 2025-54 |
Federal size and weight
| Limit | Federal figure | Note |
|---|---|---|
| Gross vehicle weight | 80,000 lb | Subject to the bridge formula |
| Single axle | 20,000 lb | |
| Tandem axle | 34,000 lb | |
| Width on the National Network | 102 in | The federal width standard |
| Semitrailer length | 48 ft minimum states must allow | A floor on state limits, not a cap |
| Twin trailers | 28 ft each | |
| Height | No federal requirement | Set entirely by your state — check before you route |
Height is the one that surprises people: there is no federal height limit at all. It is a state number, every time, and so are oversize and overweight permits.
Sources
- IRS · Instructions for Form 2290 (Heavy Highway Vehicle Use Tax) · accessed 15 Aug 2026
- IRS · Notice 2025-54 — special per diem rates · Notice 2025-54 · accessed 15 Aug 2026
- UCR Plan · Unified Carrier Registration · accessed 15 Aug 2026
- FHWA · Bridge Formula Weights (FHWA-HOP-19-028) · FHWA-HOP-19-028 · accessed 15 Aug 2026
- FHWA · Federal Size Regulations for Commercial Motor Vehicles (FHWA-HOP-04-022) · FHWA-HOP-04-022 · accessed 15 Aug 2026
Re-verified annually. Educational summary — the regulation controls. Not legal advice.
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We plan the week around your hours and your equipment — and we keep the compliance calendar so it stops ambushing you.