What Is a 2290 in Trucking and How Does It Affect Your Taxes?
Understand how Form 2290 fits into trucking operations, including who must file, how it's calculated, and its role in managing tax obligations.
Truck owners and operators often face distinct tax responsibilities, including IRS Form 2290, which is necessary for compliance with federal regulations regarding heavy vehicle use on public highways. Understanding this form helps avoid penalties and maintain smooth operations.
Purpose of Form 2290
IRS Form 2290, the Heavy Highway Vehicle Use Tax Return, is used to calculate and pay a federal excise tax on certain heavy motor vehicles operating on public roads. This tax, known as the Heavy Highway Vehicle Use Tax (HVUT), generates revenue specifically directed to the Highway Trust Fund (HTF).1Federal Highway Administration. What Is HVUT?
The HTF finances the construction and maintenance of the nation’s highways and bridges.2Federal Highway Administration. Highway Trust Fund and Highway User Fees The rationale behind the HVUT is that heavier vehicles cause more wear on roadways, and this tax ensures they contribute proportionally to infrastructure upkeep. Filing Form 2290 and paying the tax also serves a regulatory function, as proof of compliance is often needed for state vehicle registration.
Which Trucks Are Subject to Form 2290
Whether Form 2290 must be filed depends primarily on a vehicle’s weight and usage. The requirement applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more, registered under state, District of Columbia, Canadian, or Mexican law when first used on public highways during the tax period (generally July 1st to June 30th).3Internal Revenue Service. Instructions for Form 2290 (07/2024)
“Taxable gross weight” includes the unloaded weight of the vehicle equipped for service, the unloaded weight of any trailers customarily used with it, and the weight of the maximum load typically carried. Standard vans or pickup trucks usually fall below this threshold.
The tax applies to “highway motor vehicles,” defined as self-propelled vehicles designed to carry loads over public highways, which encompass federal, state, county, and city roads.
Some vehicles meeting the weight threshold might qualify for tax suspension if used minimally. If a commercial vehicle is expected to travel 5,000 miles or less on public highways during the tax year, the payment can be suspended.4Internal Revenue Service. Instructions for Form 2290 (Rev. July 2024) For agricultural vehicles, this limit is 7,500 miles. Form 2290 must still be filed to report the vehicle and claim the suspension. If a suspended vehicle exceeds its mileage limit later, the tax becomes due.
Certain vehicles are entirely exempt from the Form 2290 requirement based on ownership and operation. These include vehicles operated by:
- The Federal Government
- State or local governments
- The District of Columbia
- The American National Red Cross
- Nonprofit volunteer fire departments, ambulance associations, or rescue squads
- Qualified blood collector organizations (for specific vehicles)
- Indian tribal governments (for essential functions)
Vehicles not considered “highway motor vehicles,” like those designed for off-road use or mobile machinery with limited highway capability, are also not subject to the tax.
How the Tax Is Calculated
The HVUT amount depends on the vehicle’s taxable gross weight. The tax applies starting at 55,000 pounds. For vehicles weighing between 55,000 and 75,000 pounds, the tax is $100 plus an additional $22 for each 1,000 pounds over 55,000.
For example, a vehicle weighing 60,000 pounds would owe $210 annually ($100 base + 5 x $22). The tax increases with weight up to a maximum of $550 per year for vehicles exceeding 75,000 pounds.
These amounts apply to vehicles used for the entire tax year (July 1 – June 30). If a vehicle is first used after July, the tax is prorated based on the remaining months in the period. The IRS provides partial-period tax tables in the Form 2290 instructions for calculating these prorated amounts.
Steps to Complete Form 2290
Completing Form 2290 requires specific information. You must use an Employer Identification Number (EIN); Social Security Numbers are not accepted. Apply for an EIN via the IRS website well in advance, as it can take weeks for a new EIN to become active for filing. Ensure the business name on the form matches the name associated with the EIN exactly.
You will also need the 17-character Vehicle Identification Number (VIN) for each vehicle being reported, found on registration or title documents. The taxable gross weight for each vehicle is also necessary to determine the correct tax category.
The form requires basic filer information (EIN, name, address) and the month the vehicle was first used on public highways during the tax period. If vehicles are acquired and used in different months within the same tax year, a separate Form 2290 is needed for each month’s group of vehicles.
Part I summarizes the tax computation. Part II, “Statement in Support of Suspension,” is only for reporting vehicles expected to travel under the mileage limits (5,000 miles for commercial, 7,500 for agricultural). List the VINs of suspended vehicles here; filing is required even if no tax is due.
Attached to Form 2290 is Schedule 1, “Schedule of Heavy Highway Vehicles,” where you list the VIN of each taxable vehicle (and suspended vehicles under Category W). The IRS processes this schedule and returns a stamped or electronically watermarked copy as proof of payment or suspension. Complete both copies provided with the paper form.
Finally, the form must be signed and dated by the owner or an authorized representative. You can also authorize a third party (like an employee or tax professional) to discuss the return with the IRS.
Submission and Confirmation
Form 2290 can be submitted electronically (e-filed) or by mail. E-filing is mandatory if reporting 25 or more taxable vehicles on one return and recommended for all others due to speed.5Internal Revenue Service. E-file Form 2290 E-filing requires using IRS-approved third-party software providers found on the IRS website.
For paper filing, the mailing address depends on whether a payment is included. If paying by check or money order (drawn on a U.S. bank), mail Form 2290 with Form 2290-V (Payment Voucher) to the Louisville, KY address specified in the instructions. If filing without payment (paid electronically via EFTPS or card, or reporting only suspended vehicles), mail to the Ogden, UT address. Use the international Ogden address for payments drawn on foreign banks. Make payments payable to the “United States Treasury” and include your EIN, tax period, and “Form 2290.”
Confirmation of IRS acceptance comes via Schedule 1. E-filers typically receive a watermarked digital copy from their provider almost immediately. Paper filers receive a stamped copy by mail, which can take up to six weeks.
This stamped or watermarked Schedule 1 serves as proof that the HVUT was paid or suspended. Most state motor vehicle departments require this proof for registering or renewing registrations for heavy vehicles (55,000 pounds or more). Keep a copy readily available as documentation of compliance.