Form 2290 Heavy Vehicle Use Tax Filing

Who files Form 2290

Form 2290 is the IRS return for the Heavy Vehicle Use Tax (HVUT). It applies to highway motor vehicles registered in your name with a taxable gross weight of 55,000 pounds or more. The tax year runs from July 1 to June 30, and the return for vehicles in use in July is generally due by August 31. A vehicle first used later in the year has its own due date: the last day of the month after the month of first use.

Vehicles expected to travel 5,000 miles or less in the tax year (7,500 for agricultural vehicles) are still reported, but as suspended, with no tax due unless the mileage limit is later exceeded.

What we do

• Calculate the tax for each vehicle from its taxable gross weight and first-use month, including partial-year proration.
• E-file the return with the IRS and send you the stamped Schedule 1, which state IRP offices require as proof of payment before issuing plates.
• File amendments when a vehicle’s taxable gross weight increases or a suspended vehicle exceeds the mileage limit.
• Correct VIN errors on a filed return.
• Prepare credit claims for vehicles sold, destroyed or stolen during the tax year, and for vehicles used under the mileage limit.

What you will need

• Your EIN. The IRS does not accept a Social Security number on Form 2290, and a newly issued EIN may need to be about two weeks old before it can be used to e-file.
• Legal business name and address exactly as the IRS has them
• VIN and taxable gross weight for each vehicle
• Month each vehicle was first used on public highways in the tax year
• Payment method for the tax: direct debit, EFTPS, card or check

Fees and timing

The tax itself is paid to the IRS and ranges from a base amount at 55,000 pounds up to a maximum at 75,000 pounds and above; the IRS sets the schedule. When the return is e-filed and accepted, the stamped Schedule 1 is usually available within minutes to a few hours. Paper filings take weeks, which is why we e-file.

Common questions

What is the Schedule 1 and why does the DMV want it?

Schedule 1 is the IRS-stamped proof that the heavy vehicle use tax was filed and paid for the vehicles listed. State registration offices require it before issuing or renewing plates on vehicles of 55,000 pounds and over.

I bought a used truck in March. Do I pay a full year?

No. The tax is prorated from the month of first use through the end of the tax year in June. A return for a vehicle first used in March is due by April 30.

I sold a truck mid-year. Can I get any tax back?

Often, yes. A credit or refund can be claimed for the remaining months after a vehicle is sold, destroyed or stolen. We prepare the claim with the sale details.

Think and Thank LLC is an independent, privately owned service provider. We are not a government agency and are not affiliated with FMCSA, USDOT, the IRS or any state agency.