Description
Form 2290 is the IRS form used to report and pay Heavy Vehicle Use Tax (HVUT). If you own or operate a highway motor vehicle with a taxable gross weight of 55,000 pounds or more, registered in your name and used on public roads, you must file.
This includes large trucks, tractor-trailers, and buses. Even vehicles that qualify for suspension or exemption must still file to claim that status.
Tax Period: July 1, 2025 – June 30, 2026
Annual Deadline: August 31, 2025 (for vehicles used in July)
New Vehicles: Last day of the month following first use
Weekend/Holiday Rule: Deadline shifts to the next business day if it falls on a weekend or holiday
1. Gather Vehicle Details:
You’ll need each vehicle's VIN, gross weight, first use month, and your EIN.
2. Determine Weight Category:
The taxable weight includes the vehicle’s empty weight plus max load. The heavier the vehicle, the higher the tax.
3. Identify First Use Month:
This is when the vehicle first operated on public roads in the tax year.
4. Complete Form 2290:
Part I: List VIN, category, weight, first use month
Part II: Calculate tax due (annual or prorated)
Part III: Total tax amount and payment
5. Choose Filing Method:
E-filing (Recommended): Fast, accurate, IRS-approved
Paper Filing: Slower, higher rejection risk
EFW: Auto-debit from bank account (with e-file)
EFTPS: IRS payment portal
Credit / Debit
Confusing purchase date with first use
Using the wrong tax year
Incorrect vehicle weight or math errors
Forgetting to attach Schedule 1 (proof of payment)
You may qualify for a suspension or exemption if your vehicle is:
Used under 5,000 miles annually (7,500 for agricultural)
Used for farming/logging
Owned by government entities or nonprofits
Still, you must file to claim these statuses.
Simple 2290 is a trusted e-filing platform that streamlines the process for truckers and fleet owners:
Step-by-step guidance
Instant Schedule 1
IRS-approved & secure
Pricing starts at just $9.95
Real support from tax pros
Avoid stress, mistakes, and penalties by letting Simple 2290 handle the calculations and filing.
Receive Schedule 1: Required for vehicle registration
Keep Records: Save for at least 3 years
Plan Ahead: Mark deadlines to avoid fees
Late Filing: Up to $535 per vehicle
Late Payment: 4.5% per month
Interest also applies on unpaid taxes
Filing Form 2290 correctly ensures your heavy vehicles remain compliant. With the right prep and help from Simple2290, you can file accurately, avoid penalties, and get back on the road with peace of mind.
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