E-File IRS Form 2290 
& Get Schedule 1 Copy

IRS Form 2290 is used to report and pay the Heavy Vehicle Use Tax (HVUT) for heavy vehicles with a taxable gross weight of 55,000 pounds or more. The tax is calculated based on the vehicle's gross weight and the number of miles driven during the tax year. Vehicles that run less than 5,000 miles (7,500 miles for agricultural vehicles) are not required to pay the HVUT but are required to file Form 2290.

The due date for filing IRS Form 2290 is generally August 31^st of each year. However, if a vehicle is first used on a public highway during the tax year, the owner must file the form by the last day of the month following the month in which the vehicle was first used. For example, if your vehicle's first used month is February, you will need to file by March 31^st.

Filing online has a lot of benefits, such as immediate delivery of stamped Schedule 1 and quick filing. The IRS also mandates the e-filing of Form 2290 if you are filing for more than 25 taxable vehicles.

Truckers who own or operate heavy vehicles with a gross weight of 55,000 pounds or more on public highways must file Form 2290. Additionally, those who expect to use the vehicle for 5,000 miles or more (7,500 miles or more for agricultural vehicles) during the tax period should also file this form.

Form 2290 Schedule 1 is a proof of payment document issued by the IRS after successfully filing and paying the Heavy Highway Vehicle Use Tax (HVUT). It contains important details about the vehicle, such as the VIN and the taxable gross weight. Truckers need Schedule 1 to register their vehicles with the state authorities and to show compliance during roadside inspections.

Certain categories of vehicles are exempt from paying the Heavy Highway Vehicle Use Tax. However, even if a vehicle is exempt, it is still essential to file Form 2290 and claim the exemption to avoid any potential penalties. Following are some exemptions from paying HVUT:

• Light Vehicles: Vehicles with a gross weight of less than 55,000 pounds.
• Agricultural Vehicles: Vehicles used exclusively for agricultural purposes and expected to travel less than 7,500 miles during the tax period.
• Qualified Exempt Vehicles: Some special-purpose vehicles, such as bloodmobiles, mobile libraries, and certain trucks used for tax-exempt purposes.
• Mileage Exemptions: Vehicles that are expected to be driven less than 5,000 miles during the tax period (or 7,500 miles for agricultural vehicles).

Yes, Form 2290 is filed annually. Truckers need to file this form and pay the HVUT once a year.

Form 2290 classifies heavy vehicles with a taxable gross weight of 75,000 pounds or more as Category V. The maximum tax liability for highway motor vehicles falling under Category V is $550.

Below are the penalty rates for Form 2290:

You can reach out to the IRS at the following phone numbers for questions related to Form 2290.

• Toll-free: 866-699-4096
• Not toll-free: 859-320-3581

Hours of operation: Monday to Friday from 8:00 a.m. to 6:00 p.m. EST.

In Form 2290, logging vehicles are a specific category of heavy highway vehicles that qualify for a reduced tax rate. These vehicles are primarily used for transporting harvested forest products.

The Form 2290 low mileage credit, often referred to as the “Suspended Vehicle Credit”, is a special provision for vehicles that travel relatively low mileage during the tax period. Vehicles that travel less than 5,000 miles (7,500 miles for agricultural vehicles) are considered suspended vehicles.

You can download Form 2290 (Heavy Highway Vehicle Use Tax Return) in PDF format directly from the official website of the Internal Revenue Service (IRS). Here’s the link to download Form 2290.

You can send a paper copy of Form 2290 without payment to the mailing address mentioned below:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0031

However, the IRS recommends the e-filing of Form 2290 for quicker and secure processing.