Form 2290, also known as the HVUT Form, is used for vehicles that have a gross weight of 55,000 pounds or over.
- 1 Who is required to file Form 2290?
- 2 When is Form 2290 due?
- 3 How do you file Form 2290?
- 4 What information do you need for Form 2290?
- 5 How to get a Schedule 1 to register your truck
- 6 What happens if you make a mistake on your Form 2290?
- 7 What are the penalties for not filing Form 2290?
- 8 Need more help?
Who is required to file Form 2290?
You must file Form 2290 if you own a highway motor vehicle with a gross weight of 55,000 pounds or more.
If you and drive the truck more than 5,000 miles during the year (7,500 for farm trucks), you will be subject to tax. If you drive it less than 5,000 miles (7,500 for farm trucks), you will be exempt from the tax but must still file Form 2290.
When is Form 2290 due?
Typically the tax period begins on July 1 and ends on June 30
For newly purchased vehicles, your due date is the the last day of the month following the month of the vehicle’s first use.
Thereafter, the Form 2290 is due by August 31st of each year.
How do you file Form 2290?
You can either paper file or e-file Form 2290.
The IRS recommends e-filing the form but you cannot e-file it yourself. You must use one of the IRS’ authorized commercial software providers.
If you are reporting 25 or more heavy highway vehicles for any taxable period, you must e-file.
You must fill out the Form 2290 which can be found on the IRS website.
Then mail the completed form to the applicable IRS address:
If submitting Form 2290 with full payment, send to:
Internal Revenue Service
P.O. Box 932500
Louisville, KY 40293-2500
If submitting Form 2290 without payment due or if payment is made through EFTPS or by credit/debit card, send to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0031
What information do you need for Form 2290?
First you’ll need an employer identification number; you cannot use your social security number.
You can apply apply for an EIN on the IRS EIN Assistant.
Next, you’ll need your vehicle identification number (VIN), mileage, and the taxable gross weight of each vehicle that you are reporting.
How to get a Schedule 1 to register your truck
Once the IRS accepts your Form 2290, you’ll be issued a watermarked Form 2290 (also known as Schedule 1) from the IRS (or your e-file provider).
You can then take your watermarked Schedule 1 and submit it to your state department of motor vehicles as proof of HVUT payment.
What happens if you make a mistake on your Form 2290?
If you need to correct the weight, mileage, or VIN, you can e-file a correction.
For any other errors, you’ll have to make the corrections on a paper Form 2290 and mail it to the IRS (see address above).
What are the penalties for not filing Form 2290?
The penalty for failing to file Form 2290 by the deadline is 4.5% of the total tax due, for up to 4 months.
If you fail to pay the tax, you will be subject to a 0.5% per month failure to pay penalty, plus interest.
Need more help?
If you’re unsure whether you need to file a Form 2290, you can use the IRS’ Interactive Tax Assistant (ITA).
You can also call the IRS’ 2290 call site at 866-699-4096.