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Form 2290 Due Dates

IRS Form 2290, also known as the Heavy Highway Vehicle Use Tax Return, is a tax form filed annually with the IRS by truckers and owners of heavy vehicles weighing 55,000 pounds or more.

Here we will learn more about HVUT Tax Form 2290, when it is due, and how and where to file it.

Table of Contents

  • What is Form 2290?

What is Form 2290?

Form 2290, Heavy Highway Vehicle Use Tax Return, is used to figure and pay road taxes for heavy highway motor vehicles with a taxable gross weight of 55,000 pounds or more that operate on public highways.

However, vehicles that are used for less than 5,000 miles (7,500 miles for agricultural vehicles) during the tax period may be exempt from the HVUT taxes but required to file Form 2290.

When is the deadline for filing Form 2290?

The deadline to file Form 2290 with the IRS will be the last day of the month following the vehicle's First Used Month (FUM). The current tax period for heavy highway vehicles begins on July 1, 2023, and ends on June 30, 2024.

The annual Heavy Vehicle Use Tax Form 2290 filing deadline for the tax year 2023 is August 31, 2023.

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Form 2290 Deadline for First Used Month Other than July

IRS Due Date Chart for Tax Year 2023-2024:

If, in this period, the vehicle is first used duringThen, file IRS Form 2290 and make your payment by*
July 2023August 31, 2023
August 2023October 2, 2023
September 2023October 31, 2023
October 2023November 30, 2023
November 2023January 2, 2024
December 2023January 31, 2024
January 2024February 29, 2024
February 2024April 1, 2024
March 2024April 30, 2024
April 2024May 31, 2024
May 2024July 1, 2024
June 2024July 31, 2024

*File by this date regardless of when the state registration for the vehicle is due. If any due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.

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File your annual HVUT Form 2290 with TaxZerone and get your IRS Stamped Schedule 1 in minutes.

Complete the entire filing process in 3 simple steps!

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How to file Form 2290 for the 2023 tax year?

Form 2290 can be filed with the IRS either electronically or through paper filing.

Electronic filing or E-filing

E-filing is the most convenient and efficient method to file and transmit your HVUT Form to the IRS. The IRS even suggests electronic filing since the process is quick and also provides you with instant status updates of the filed return. You can choose an e-file service provider authorized by the IRS to file Form 2290.

TaxZerone is an IRS-authorized e-file provider that supports e-filing for IRS Form 2290. You can complete the 2290 return with us and transmit it to the IRS. We assist you in each step to make sure the e-filing process goes smoothly.

Choose to e-file IRS Form 2290 with us and receive your Stamped Schedule 1 within minutes!

Paper filing

Another method is by manually filling out the form and sending the return to the IRS by postal mail.

If you choose paper filing, make sure to send the form a little earlier than the deadline, as it may take some time for the return to reach the IRS.

After filling out all the required information in the return, you are required to manually send the return to the IRS by postal mail.

Send a paper copy of Form 2290 to the mailing address mentioned below:

If you are filing a paper returnMailing Address
With full payment and that payment is not drawn from an international financial institution.Internal Revenue Service
P.O. Box 932500
Louisville, KY 40293-2500
Without payment due or if payment is made through EFTPS or by credit/debit card.Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0031
With a check or money order drawn from an international financial institution. Internal Revenue Service
International Accounts
1973 Rulon White Blvd.
Ogden, UT 84201-0038

Although there are two filing methods available, the IRS recommends electronic filing as the process is a simple, quick, and efficient approach when compared to paper filing.

Penalties for late filing Form 2290

While filing Form 2290, you must be aware of the penalty rate for late filing of the return and failure to pay the tax dues within the deadline. There are also penalties for filing false or fraudulent returns.

Below are the penalty rates:

Failure to file the Heavy Vehicle Used Tax (HVUT) return by the deadline.Failure to file both the 2290 return and heavy vehicle taxes
4.5% of the total tax amount due and the penalty will increase monthly for up to five months.0.5% of your total tax amount. You will also face an additional interest charge of 0.54% per month.

To avoid penalties, you can show a reasonable cause for failing to file Form 2290 or pay taxes on time and can request penalty relief by sending a letter to the IRS explaining the reason.