What is Form 2290?
97 views | Last modified 8/27/2020 5:57:50 AM EST

Applicable To
941 1099 / W-2 2290

Form 2290, Heavy Highway Vehicle Use Tax Return, is an annual return filed to determine and pay the Heavy Highway Vehicle Use Tax (HVUT). This return must be filed for heavy vehicles with a gross weight of 55,000 lbs or more and operated on public highways during a tax period. The HVUT amount collected is used for maintenance, repair, or construction of any kind on the highways.

The HVUT of a vehicle is calculated based upon the first used month (FUM) and the taxable gross weight category of the vehicle. Vehicles that travel less than 5,000 miles (7,500 miles for agricultural vehicles) in a tax year (suspended vehicles) aren't required to pay HVUT.

Form 2290 for a heavy vehicle must be filed by the last day of the month following its first month of use. Most truckers operate their vehicles from July, and for them, the tax year starts from July 1 and ends on June 30 of the following year. Hence, the deadline to file Form 2290 for vehicles operated from July is August 31*. Click here to learn about the due dates for vehicles first operated in months other than July.

Form 2290 can be filed with the IRS in two ways: 

  • E-filing: The IRS recommends the e-filing of Form 2290 for quick processing. E-filing reduces the time taken for filing and basic errors in your return. Best of all, you'll receive your IRS stamped Schedule 1 copy in minutes.

    When you file Form 2290 with ExpressEfile, you can complete a return in a few minutes with the simple flow and helpful instructions. E-file Now 
  • Paper filing: The traditional filing method, which might take up to 6 weeks for you to receive a copy of Schedule 1).

*If the due date falls on a weekend or federal holiday, the deadline will be the next business day.

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