FAQs for Form 2290: Due Date, Cost, E-filing, and More

The IRS requires a Form 2290 (Heavy Highway Vehicle Use Tax Return) for all heavy vehicles operating on US public highways. If you own a heavy vehicle weighing 55,000 pounds or more, it is your responsibility to file a Form 2290 within IRS deadlines. 

This article will answer the following questions about the Form 2290:

• What is a Form 2290?
• What Vehicles Require a Form 2290?
• When Are Form 2290 Due Dates?
• How Much Does it Cost to File a Form 2290?
• What’s Needed to File a Form 2290?
• How Do You E-file Form 2290?

What is a Form 2290? (Heavy Highway Vehicle Use Tax Return

A Form 2290 (also known as a Heavy Highway Vehicle Use Tax Return, HVUT, Highway Vehicle Tax, or Truck Tax) is an annual Federal Excise Tax that is compulsory for vehicles weighing 55,000 pounds or more that operate on public highways.

A Form 2290 must be completed correctly along with the appropriate tax dues for each qualifying vehicle owned. Forms can be submitted by mail or by e-file. If you need to report 25 or more heavy highway motor vehicles in a given tax period, you are required to e-file through an IRS-approved software provider.

When Are Form 2290 Due Dates?

You are required to file a Form 2290 for the month the taxable vehicle is first used on public highways during the current period. The Form 2290 must be filed by the last day of the month following the month of first use. For example, if a vehicle was first used any time in December 2020, a Form 2290 would be due by January 31, 2021.

🗓 The IRS 2290 due date for the current period begins July 1, 2020, and ends June 30, 2021.

What Vehicles Require a Form 2290?

Taxable vehicles include any highway motor vehicle that has a gross weight of 55,000 pounds or more. Typically these vehicles are trucks, truck tractors, and buses. Vehicles with a gross weight of fewer than 55,000 pounds—such as a van, panel truck, pickup truck, or similar vehicle—are not subject to this tax.

 The chart generally expresses which vehicles do or do not require a Form 2290, but to be certain, reference the gross weight of your vehicle to ensure it is less than 55,000 pounds. Remember that gross weight includes any trailers or loads the vehicle typically carries.

The gross weight of a vehicle is calculated by totaling the unloaded weight of the vehicle when fully equipped for service, the unloaded weight of any trailers that are customarily used with the vehicle, and the weight of the maximum load customarily carried on the vehicle. If this weight totals 55,000 pounds or more, it is taxable and requires a Form 2290.

For buses, the gross vehicle weight is calculated differently. Take the unloaded weight of the bus when fully equipped for service, then add 150 pounds for each seat on the bus for passengers and the driver.

Some vehicles are exempt from the heavy highway vehicle tax, which means they do not require a Form 2290. A highway vehicle is not subject to the tax if it is used and operated by an exempt entity.

Heavy Highway Vehicle Use Tax Return Exemptions

• The Federal Government
• The District of Columbia
• A state or local government
• The American National Red Cross
• A nonprofit volunteer fire department, ambulance association, or rescue squad
• An Indian tribal government (if the vehicle’s use involves the exercise of an essential tribal government function)
• A mass transportation authority if it is created under a statute that gives it certain powers normally exercised by the state
• Qualified blood collector vehicles used by qualified blood collector organizations
• Mobile machinery that meets the specifications for a chassis (specially designed mobile machinery for non-transportation functions)

 

How Much Does it Cost to File a Form 2290?

The cost to file a Form 2290 depends on the weight of the vehicle and whether or not it is a logging vehicle (these have a lower tax).

There are 22 different weight categories beginning at 55,000 pounds all the way up to over 75,000 pounds. The amount of tax you have to pay depends on which weight category your vehicle falls into.

For a full list of all 22 categories and the associated tax, review the Form 2290 for the current year(page 4).

Pay for the Heavy Highway Vehicle Use Tax by:

• Electronic funds withdrawal (direct debit). Only if filing electronically.
• Electronic Federal Tax Payment System(EFTPS). You must enroll in EFTPS before you can use it.
• Credit or debit card payment. Visitgov/PayByCardfor credit or debit payments. A small service fee applies.
• Check or money order using the payment voucher. Do not send cash.

What’s Needed to File a Form 2290?

You only require a few pieces of information to file a Form 2290, but it is crucial that you have all necessary data when it comes time to file. Enter the correct, up-to-date information to ensure your form is not rejected.

1. EIN (Employer Identification Number)

You must have an EIN to file Form 2290. You cannot use your Social Security Number. 

An Employer Identification Number, or EIN, is a unique 9-digit number assigned by the IRS to business entities operating in the United States. The IRS uses an EIN for tax administration. EINs must not be used for any other purpose, such as tax lien auction or sales, or lotteries.

Source

Once it is assigned, an EIN can be used immediately for filing a tax return by mail. If you are electronically filing your return, however; you must wait two weeks before your EIN becomes part of the IRS’s permanent records. If you e-file your return before then, it may be rejected. 

💡 Learn how to apply for an Employer Identification Number.

2. VIN (Vehicle Identification Number)

A vehicle’s identification number is a unique code assigned by the manufacturer to each on-road vehicle in the United States. Every vehicle has its own 17-character code made up of both numbers and letters. A VIN reveals a vehicle’s make, model, serial number, the year it was built, and more.

Source

To file a Form 2290, you must obtain the VIN for each vehicle that requires the form. The VIN is often found right on the vehicle, printed on the driver’s side of the dashboard by the windshield, on the driver’s side door jamb sticker, on the engine block, as well as inside the hood. You can also find the VIN on the registration, service records, and insurance policies.

3. Taxable Gross Weight

You need to declare the gross weight of each vehicle in order to determine its tax category (the amount you’ll need to pay).

The taxable gross weight of a vehicle is the unloaded weight of the vehicle fully equipped for service, plus the unloaded weight of any trailers or semi-trailers used in combination with the vehicle, plus the weight of the maximum load that’s customarily carried on the vehicle. For buses, calculate the maximum customary load by 150 pounds per seat available on the vehicle, including the driver.   

You don’t need to consider weights that were declared to obtain a special temporary travel permit. Use customary weight (the weight that is most common) when making your calculation.

How Do You E-file Form 2290?

If you are filing for 25 or more vehicles, you are required to e-file your Form 2290. That being said, the IRS encourages anyone who has to file a Form 2290 to e-file it, as the process works much faster. According to the IRS, if you e-file your Form 2290, you’ll receive your watermarked Schedule 1 almost immediately after they accept your e-filed Form 2290. 

To E-file Your Form 2290:

• Gather together your EIN, VIN, and the taxable gross weight of each vehicle.
• Select a 2290 commercial software providerand follow the prompts it provides. (You cannot file directly on the IRS.gov website. You must select an approved commercial software provider.)
• Select a payment option. You may pay with a credit or debit card, electronic funds withdrawal, or the Electronic Federal Tax Payment System (EFTPS).

🚛 Read the step-by-step instructions from the IRS on how to e-file a Form 2290.

Additional Form 2290 Resources

• IRS Instructions for Form 2290
• IRS FAQs for Truckers Who E-file
• About Form 2290 Uses
• Heavy Highway Vehicle Use Tax Return Form(current year)

The advice shared in this article does not replace the expertise of accredited business professionals. If you have additional questions about Form 2290 or any other tax concerns, please consult the IRS website, contact your local IRS office, or reach out to an accredited tax professional. 

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This article is designed to provide accurate and authoritative information. However, it is not a substitute for legal advice and does not provide legal opinions on any specific facts or services. The information is provided with the understanding that any person or entity involved in creating, producing or distributing this article is not liable for any damages arising out of the use or inability to use this product. You are urged to consult an attorney concerning your particular situation and any specific questions or concerns you may have.