How To File 2290?

Before you start filing IRS Form 2290, it’s important to gather the necessary information and documents. Since the Heavy Vehicle Use Tax (HVUT) is calculated based on your truck’s weight and how long it has been on public roads, being prepared will save you time and help avoid errors.

Before you begin filing Form 2290, make sure you have the following details ready:

• Employer Identification Number (EIN): The IRS doesn’t accept Social Security numbers for this form. If you don’t already have an EIN, you’ll need to apply for one. Keep in mind that it can take up to four weeks for a new EIN to be fully processed and recognized in the IRS system.
• Business Name and Address: Your business name and address must exactly match the name associated with your EIN. If there’s a mismatch, your 2290 filing may lead to rejections or delays.
• Vehicle Identification Number (VIN): You'll need the VIN for each vehicle you're reporting. Each vehicle being reported must have a valid 17-character VIN. 
• Taxable Gross Weight: This refers to the combined weight of your truck, trailer, and maximum load. It determines how much tax you owe under HVUT.
• Tax Year & First Use Month: The HVUT tax year runs from July 1 to June 30 of the following year. You’ll need to enter the month your vehicle first hit public highways during the tax year.
• Vehicle Category: Identify whether your truck is - Taxable (weighs 55,000 pounds or more), Suspended (expected to drive less than 5,000 miles during the year or 7,500 for agricultural vehicles), or Exempt (such as government vehicles).
• Preferred Payment Method: Choose how you want to pay the HVUT-EFW (Electronic Funds Withdrawal), EFTPS (Electronic Federal Tax Payment System), Debit/Credit Card, or Check/Money Order. 

If you’re filing for fewer than 25 vehicles, you can still choose to file Form 2290 manually by mail. However, this method is slower, and it could delay your Schedule 1.

Here’s what to do:

• Complete Form 2290 by hand.
• If paying by check or money order (instead of EFTPS or a credit/debit card), include Form 2290-V, the payment voucher.
• Mail your documents and payment to the correct IRS address based on your payment method.

Paper filing takes longer to process, and your stamped Schedule 1 could be delayed. If you're on a tight deadline, such as renewing vehicle registration, e-filing Form 2290 is generally the better option. 

When it’s time to pay your Heavy Vehicle Use Tax, you have a few convenient options to choose from:

• Credit or Debit Card: You can pay quickly online, over the phone, or through a mobile device using a participating payment processor.
• Electronic Funds Withdrawal (EFW): If you're e-filing, you can have the amount automatically debited from your bank account during the filing process.

Electronic Federal Tax Payment System (EFTPS): This secure payment option is ideal for businesses but requires prior enrollment. The registration typically takes 5–7 business days, so plan if you're new to EFTPS. 

Filing your Heavy Vehicle Use Tax return is quick and stress-free with eForm2290, an IRS-authorized e-file provider. Just follow these simple steps to complete your Form 2290 online and get your stamped Schedule 1 in minutes:

1. Register on eForm2290 Account: Begin by signing up at eForm2290.com. Provide your name, email address, and mobile number. Be sure to enter correct contact details — your filing status, reminders, and IRS-approved Schedule 1 will be sent via email and text.
2. Enter your business information: Fill in your business name, complete address, EIN, ZIP code, city, state, country, and number of employees.

Important tip: Your Business Name and EIN must exactly match the IRS records (as listed on your SS-4 form). Any mismatch could cause a 2290 rejection.

3. Provide Signing Authority details: Add the full name, job title, and phone number of the person authorized to sign for the business. You'll also need to create a 5-digit PIN, which serves as your electronic signature during the e-filing process.
4. Specify Third-Party Designee information (if applicable): If you're allowing someone else (a third-party designee) to discuss your return with the IRS, select "Yes" and include their name, phone number, and a 5-digit PIN. If not, simply select "No."
5. Choose your filing type: Decide whether you're filing for a Single Truck or Multiple Trucks. Then, either select an existing business from your account or add a new one.
6. Enter your filing details: Provide your tax period, first used month, and indicate whether this is your final return.
7. Enter vehicle information: Add the following for each vehicle:

• Vehicle Identification Number (VIN)
• Gross taxable weight
• Type of vehicle (standard or logging vehicle)
• Calculated tax amount

8. Review your tax summary: Before submitting, carefully double-check all information for accuracy. Even a small error, like a typo in your VIN, can lead to processing delays.
9. Choose your IRS Payment Method: Select one of the following IRS-approved options to pay your HVUT:

• Electronic Funds Withdrawal (EFW): Link your bank account and authorize automatic withdrawal. Make sure you have sufficient funds to avoid penalties.
• EFTPS (Electronic Federal Tax Payment System): A secure payment link will be emailed to you, directing you to the IRS site. Payments must be made within 10 business days of filing to avoid late fees.
• Credit or Debit Card: Enter your card details and make payment online — a convenient and fast method.
• Check or Money Order: Make it payable to "United States Treasury". Include your EIN, phone number, and Form 2290 on the check or money order. 

Print and attach the payment voucher (Form 2290-V) and mail it to:

Internal Revenue Service  

P.O. Box 932500  

Louisville, KY 40293-2500  

Note: Do not staple or attach your check to the form.

10. Pay the e-filing service fee: Complete your filing by paying the eForm2290 service fee. This is separate from your IRS tax amount.
11. Receive your Stamped Schedule 1: Once your Form 2290 is accepted by the IRS, your watermarked Schedule 1 will be:

• Sent instantly to your registered email
• Available for download in your eForm2290 dashboard

This document is your official proof of HVUT payment — keep it safe for registration and compliance purposes.

Important tip: Before submitting your Schedule 1 to your local DMV, ensure the watermark is clear and legible on your printed copy. If it’s faint or blurry, reprint it using fresh ink or a different printer to avoid processing issues.

Here’s a complete guide to IRS Form 2290 

Filing IRS Form 2290 can feel overwhelming at first, but breaking it down step by step makes it much easier. This form is divided into two main parts, along with some basic information. Here’s a simple guide to help you complete each section correctly.

Basic Information

• Name: Enter the name of the filer exactly as it appears in the IRS records.
• EIN (Employer Identification Number): Provide your valid EIN — this is required for processing.
• Address: Fill in your business address. If it’s outside the U.S., list your city, state/province, and country in that order.
• Address Change: If you’ve recently changed your business address, be sure to check the “Address Change” box to notify the IRS.
• VIN Correction: If you're correcting a Vehicle Identification Number from a previously filed return, check this box and include the correct VIN(s) on your new Schedule 1. Attach a short statement explaining the VIN correction.
• Amended Return: Use this box if you're reporting a change, such as an increase in the vehicle’s taxable weight or a suspended vehicle that exceeded mileage limits.
• Final Return: If you’re closing your business or no longer have vehicles to report, check this box. Sign and submit it to inform the IRS that this is your final 2290 return.

Part I – Calculating the 2290 Tax

Line 1: Enter the month when the vehicle was first used on public highways during the tax period.

Line 2: Calculate your tax using the Tax Computation Table (found on page 2 of the IRS Form 2290) and enter the total amount here.

Note: Don’t use this line to report additional tax for weight increases.

Line 3: If your vehicle’s gross weight increased during the tax year and it moved to a higher weight category, report the additional tax here.

Line 4: Add Lines 2 and 3. This is your total tax before any credits.

Line 5: Claim credits here if:

• The vehicle was sold before June 1 and wasn’t used after the sale.
• It was destroyed or stolen before June 1 and wasn’t used after that.
• Or it was used below the mileage limit (5,000 miles or 7,500 for agricultural vehicles) in the previous tax period.

Line 6: Subtract any credits (Line 5) from your total tax (Line 4). The result is the tax you owe. Also, indicate your payment method — whether you’re paying via EFTPS, EFW, or credit/debit card.

Part II – Suspension of Tax (Low Mileage Vehicles)

Line 7: If you're reporting vehicles that will travel less than 5,000 miles (or 7,500 for farm vehicles) during the tax year, list them here to suspend the tax. You’ll also need to:

• List these vehicles on Schedule 1, and
• Enter the total number of suspended vehicles in Schedule 1, Part II, line b.

Line 8a: Confirm that any suspended vehicles from the prior year did not exceed the mileage limit.

Line 8b: If some suspended vehicles did exceed the mileage limit, list their VINs here — those vehicles will be taxed.

Line 9: If you transferred, sold, or disposed of any suspended vehicles from the previous period, use this line to provide that information.

Other sections

Third Party Designee: If you’d like to authorize someone (like an employee or tax preparer) to speak with the IRS on your behalf, check “Yes” and enter their name, phone number, and a 5-digit PIN they choose.

Signature: Before you send the form, review all your entries and sign and date the return. Include your phone number. Returns without a signature won’t be accepted.

Paid Preparer Use Only: If a paid preparer completed your Form 2290, they must fill out this section. This includes:

• Their name and PTIN (Preparer Tax Identification Number),
• Their firm’s name and EIN (if applicable),
• And a copy of the return must be provided to you.

Where to send Form 2290

Once you’ve completed all the necessary details, you’ll need to mail a paper copy of Form 2290 to the IRS at the address provided below:

Failing to file Form 2290 by the IRS deadline can result in costly penalties and interest, which quickly add up and impact your compliance status.

If you miss the deadline:

• The IRS applies a failure-to-file penalty of 4.5% of the unpaid tax amount for each month (or part of a month) the return is late, up to a maximum of five months.
• This means your penalty could grow to as much as 25% of your total tax due if left unfiled.
• Additionally, interest charges may accrue on top of the penalty, increasing your total amount owed.

Since the Heavy Vehicle Use Tax (HVUT) is based on your vehicle’s taxable gross weight and mileage, even a small delay can result in a significant financial setback.