Form 2290 Compliance Made Simple.
What is IRS Form 2290?
IRS Form 2290 is the Heavy Vehicle Use Tax (HVUT) form that truck owners and businesses must file annually with the IRS. This tax applies to vehicles with a taxable gross weight of 55,000 pounds or more that operate on public highways. Filing Form 2290 online ensures you receive your IRS-stamped Schedule 1, which is required for vehicle registration and renewal with the Department of Motor Vehicles (DMV).
If you own or operate a heavy vehicle with a taxable gross weight of 55,000 pounds or more, you must file Form 2290 and pay HVUT to the IRS every tax year.
- You could be an individual, corporation, partnership, limited liability company (LLC), or any other type of organization that is registered with the state, District of Columbia, Canadian, or Mexican law as the owner of the vehicle.
- Agricultural and logging vehicle owners (special tax rates may apply)
- Businesses and organizations that use heavy commercial vehicles
- Leased vehicle operators responsible for the HVUT payment
Exemptions may apply to certain vehicles, including government, nonprofit, and some agricultural vehicles, but they still require a Form 2290 filing for exemption status.
The Form 2290 due date depends on your vehicle’s first month of use in a tax year. The standard Form 2290 deadline for most truckers is August 31st, covering the tax year from July 1 to June 30 of the following year.
If you purchase a vehicle mid-year, Form 2290 is due by the last day of the month following the first month of use. For example, if you start using a truck in October, your Form 2290 deadline is November 30th.
Filing Form 2290 online is the fastest and easiest way to get your Schedule 1 instantly. You can e-file Form 2290 through an IRS-approved e-filing service provider like eForm2290, America’s #1 Form 2290 filing service for 13+ years.
- Register yourself on the eForm2290 website.
- Enter your business details, including your Business Name, EIN, and Business Address. These can be found on your SS4 copy from the IRS.
- Select the tax period and the vehicle’s first used month.
- Enter your vehicle information, including the Vehicle Identification Number and the Vehicle Gross Weight.
- Choose a payment method (EFTPS, Debit/Credit, Check, or Money Order).
- Submit and receive IRS Stamped Schedule 1 in minutes.
Don’t stress over your 2290—this video shows you exactly how to file.
The HVUT tax starts at $100 for vehicles weighing 55,000 pounds and increases with weight. The maximum tax is $550 per vehicle for those weighing over 75,000 pounds.
Failing to file Form 2290 on time leads to costly IRS penalties:
- Late filing penalty: 4.5% of unpaid tax per month (up to 5 months).
- Late payment penalty: 0.5% of the tax owed, plus interest.
Got Questions About Form 2290?
We've Got Answers!
What information is required to file form 2290?
Business Name & Address, EIN, VIN, Taxable Gross Weight of Vehicle, First Used Month (FUM) of Vehicle.
What is the Schedule 1 document?
If you file Form 2290 and pay the tax, you will receive Schedule 1 which serves as proof of filing and payment to the IRS. Schedule 1 is also required by the state licensing office for the vehicle registration and renewal. Schedule 1 of the Form 2290 shows the vehicle identification number (VIN), the total tax paid, the beginning and ending dates of the period covered by the payment, and the date of approval. The 2290 e-file provider instantly obtains your Schedule 1 document directly from the IRS after the Form 2290 has been electronically processed and approved with the IRS.
How to calculate HVUT tax for form 2290?
Your 2290 road tax is calculated using your vehicle’s taxable gross weight and its ‘first use’ month. You can calculate your HVUT quickly with our easy-to-use 2290 tax calculator
What are the payment options for filing the form 2290?
You can make the payment for your heavy vehicle use tax using one of the following methods:
- Electronic Fund Withdrawal (EFW)
- Electronic Federal Tax Payment System (EFTPS)
- Credit or Debit Card
- Check or Money Order (CMO)
What happens if you don't file form 2290 on time?
If you do not file Form 2290 and pay the heavy vehicle use tax, you may be subject to a failure-to-file penalty. The penalty is 4.5% of the total tax due for each month or part of a month that the return is late, up to a maximum of five months. In addition, you may be subject to a late monthly payment penalty of 0.5% of the tax not paid by the due date, plus 0.54% interest accrual each additional month.
Are there any form 2290 exemptions?
- The federal government
- A state or local government including the District of Columbia
- The Red Cross
- A nonprofit volunteer fire department, ambulance association, or rescue squad
- An Indian tribal government
- A mass transportation authority
How to file form 2290 amendment?
Here are the different types of Form 2290 amendments:
- VIN Correction
- Gross Weight Increase
- Mileage Exceeded
You can do an amendment with the IRS only after you’ve completed the Form 2290. You can do this either by mailing it or e-filing it online with eform2290.com
Find Out What You Owe
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