How to File and Pay Your Form 2290 Tax

The Heavy Highway Vehicle Use Tax (HVUT), commonly known as Form 2290, is an annual federal excise tax imposed on heavy vehicles operating on public highways. This tax helps fund the construction and maintenance of the nation’s public highway system. It applies to certain vehicles with a taxable gross weight of 55,000 pounds or more.

Determining Your Filing Obligation

You must file Form 2290 if you own or operate a heavy highway motor vehicle with a taxable gross weight of 55,000 pounds or more that is used on a public highway. This includes trucks, truck tractors, and buses. Vehicles like vans, pickup trucks, and panel trucks do not meet the weight threshold for this tax.

The tax period for Form 2290 runs annually from July 1 to June 30. For vehicles used during July, the filing and payment deadline is August 31. If a vehicle is first used on a public highway after July, Form 2290 must be filed by the last day of the month following its first use. For example, a vehicle first used in November would have a filing deadline of December 31.

Some vehicles may be exempt from the tax but still require Form 2290 filing to claim a suspension. This applies to commercial vehicles that expect to be used 5,000 miles or less during the tax period, and agricultural vehicles expecting 7,500 miles or less of public highway use. If a suspended vehicle exceeds these mileage limits later in the tax period, the tax becomes due, and an amended Form 2290 must be filed.

Gathering Required Information

Gather specific information for each vehicle and your business before completing Form 2290. The Vehicle Identification Number (VIN) for each heavy highway motor vehicle is required. This 17-character alphanumeric code uniquely identifies each vehicle and can be found on its registration, title, or dashboard.

Your Employer Identification Number (EIN) is necessary for filing Form 2290; a Social Security Number (SSN) cannot be used for this tax. Ensure the business name associated with your EIN matches IRS records to avoid processing delays. You will also need the accurate taxable gross weight for each vehicle, which determines the tax amount. The taxable gross weight includes the vehicle’s empty weight, the weight of any regularly used trailers, and the maximum load capacity.

Form 2290 can be obtained from IRS.gov. Input your EIN, business name, address, and the VIN and taxable gross weight for each vehicle. Accurately completing these fields is important before submission.

Filing Your Form 2290

After gathering information and completing Form 2290, submit the return to the IRS. Electronic filing, or e-filing, is mandatory if you are reporting 25 or more vehicles. Even if you have fewer than 25 vehicles, e-filing is highly recommended for faster processing. You must use an IRS-approved e-file provider to e-file, as the IRS does not offer direct e-filing. These providers securely transmit your data to the IRS and often provide a stamped Schedule 1 within minutes of acceptance.

For fewer than 25 vehicles, you can mail a paper Form 2290. The mailing address varies depending on whether you are including a payment with your return. For returns with full payment, the form is sent to an address in Louisville, KY. If no payment is due or payment is made electronically, the form is sent to an address in Ogden, UT.

Regardless of the filing method, obtaining a stamped Schedule 1 is important. This document proves you filed Form 2290 and paid the HVUT. State departments of motor vehicles often require a stamped Schedule 1 for vehicle registration or renewal. E-filers receive an electronic stamped Schedule 1, while paper filers receive a physical stamped copy back by mail, which can take several weeks.

Making Your Tax Payment

Paying your Heavy Highway Vehicle Use Tax is concurrent with filing Form 2290. The tax payment is due at the same time Form 2290 is due, by the last day of the month following the vehicle’s first use during the tax period. Several payment options are available through the IRS.

Electronic Funds Withdrawal (EFW) is a common and convenient method when e-filing. It allows the IRS to debit the tax from your bank account upon acceptance. Another electronic option is the Electronic Federal Tax Payment System (EFTPS), a free U.S. Treasury service preferred for businesses and large payments. Enrollment in EFTPS is required and can take several business days to set up.

You can also pay your tax liability using a credit or debit card through third-party payment processors. These processors charge a convenience fee, around 2% of the total tax amount. Traditional methods include payment by check or money order mailed with Form 2290-V, a payment voucher. Checks or money orders should be payable to the “U.S. Treasury” and include your EIN, tax period, and “Form 2290” in the memo.