If you operate heavy vehicles on public highways in the United States,
Form 2290 is a crucial part of staying compliant with federal tax regulations. Also known as the
Heavy Highway Vehicle Use Tax Return, this form is used to report and pay the
Heavy Vehicle Use Tax (HVUT).
In this post, we’ll cover the
who,
what,
when, and
how of filing Form 2290 to help you avoid penalties and keep your business running smoothly.
🚛 What Is Form 2290?
Form 2290 is required by the Internal Revenue Service (IRS) for any vehicle that:
- Has a
gross weight of 55,000 pounds or more, and
- Travels
more than 5,000 miles per year (or
7,500 miles for agricultural vehicles).
The tax helps fund the maintenance and construction of the nation’s highway system.
🧾 Who Needs to File Form 2290?
You must file Form 2290 if:
- You
own a taxable highway motor vehicle.
- The vehicle is
registered in your name under state, District of Columbia, or tribal motor vehicle registration laws.
- The vehicle meets the weight and mileage criteria above.
This includes:
- Owner-operators
- Trucking companies
- Leasing companies
- Agricultural transporters (with special mileage exemptions)
🗓️ When Is Form 2290 Due?
The
annual tax period for Form 2290 runs from
July 1 through June 30 of the following year. You must file
by the end of the month following the month the vehicle is first used on public highways.
Examples:
- If you first use the vehicle in
July, you must file by
August 31.
- If you start using a vehicle in
October, your due date is
November 30.
💵 How Much Is the HVUT?
The tax rate depends on the
gross taxable weight of the vehicle and whether it is used for agricultural purposes.
- Typical Range: $100 to $550 per vehicle per year.
- The
maximum tax applies to vehicles that are
80,000 pounds or more.
Vehicles that are not expected to exceed the mileage limit can be filed as
suspended vehicles (category W), but still need to be reported.
📥 How to File Form 2290
You can file Form 2290:
- Electronically (e-file) –
Required for filers with 25 or more vehicles.
- Paper filing – Only allowed for those filing fewer than 25 vehicles.
Steps to e-file:
- Gather required info: EIN, VINs, gross weight of vehicles.
- Choose an IRS-approved
e-file provider.
- Submit the form and pay any taxes owed.
- Receive your
Schedule 1 (proof of payment) instantly once accepted.
Accepted Payment Methods:
- EFTPS (Electronic Federal Tax Payment System)
- Electronic funds withdrawal
- Check or money order
- Debit or credit card
📄 What Is Schedule 1?
The
Schedule 1 is your
proof of payment for the HVUT. It is required when:
- Registering your vehicle with the
state DMV.
- Renewing your
IRP or
IFTA credentials.
You’ll receive a
stamped Schedule 1 after successful e-filing.
🛑 Penalties for Late Filing
Missing the deadline can result in:
- 5% penalty per month on the unpaid tax.
- 0.5% interest per month.
- Delays in vehicle registration renewals.
It’s critical to stay ahead of deadlines and confirm your filings are accepted.
✅ Final Tips
- Apply for an
Employer Identification Number (EIN) if you don’t already have one. You cannot use a Social Security Number to file Form 2290.
- Keep records for at least
3 years from the date of filing.
- Consider using a tax consultant if you have a large fleet or complex operations.
Need Help Filing?
National Fleet Services LLC specializes in helping transportation businesses navigate HVUT compliance. Contact us for assistance with Form 2290 or other fuel and highway tax issues.
