Heavy Vehicle Use Tax - Form 2290
The IRS Form 2290 or Heavy Vehicle Use Tax is a federal tax on commercial vehicles that operate on public highways weighing 55,000 pounds or more. Truck taxes are annually collected and used for highway construction and maintenance.
Who Must File Form 2290?
If you own and operate a heavy use vehicle with a gross weight of 55,000 lbs or more, then you are required to file IRS Form 2290. You are required to file for any taxable highway motor vehicle registered in your number under state, District of Columbia, Canadian, or Mexican law at the time of its first use during the tax period.
What You Will Need to File:
- Business Name & Address
- EIN (Employer Identification Number)
- VIN (Vehicle Identification Number)
- Gross Taxable Weight
- Authorized Signatory Details.
When to File Form 2290?
If your vehicle was in use last July, your Form 2290 due date is August 31. The typical tax year for professional drivers is from July 1st until June 30th of the following year.
If you have a new vehicle, you must file Form 2290 by the last day of the month following the first month it was used on public highways. For example, if you first used your newly purchased vehicle in January, you must file Form 2290 by the last day of February.
How to File Form 2290?
If you have 25 or more vehicles you are required to e-file Form 2290, however the IRS highly encourages e-filing to receive your stamped Schedule sooner.
For more information on e-filing Form 2290, visit: https://www.irs.gov/businesses/small-businesses-self-employed/trucking-tax-center.
Mail Form 2290 to the address shown under Where to File. You will need to include a check or money order when paper filing your Heavy Vehicle Use Tax. You will need to pay using Electronic Funds transfer, Electronic Federal Tax Payment System (EFTPS), credit card, check, or Money
Where to File
If you are not filing electronically, mail Form 2290 to:Form 2290 with full payment
Internal Revenue Service,
P.O. Box 804525,
Cincinnati, OH 45280-4525.
Form 2290 without payment due or using EFTPS for payment Department of the Treasury:Internal Revenue Service,