Form 2290 Online E-File Providers

Published 3/3/2023

Figuring out the Heavy Highway Vehicle Use Tax (HVUT) and Form 2290 can be a challenge – but it’s legally required for all heavy vehicles.

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This guide covers all the info you need to know about the HVUT, Form 2290, the Schedule 1 required in every vehicle, due dates, and more.

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We also researched all the IRS-approved e-file providers to find the best options. Here our are top recommendations.

SimpleTruckTax

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Cheapest for Small Fleets
(fewer than 6 trucks)

$6.95 for a single truck

2290ASAP.com

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Cheapest for Large Fleets
(more than 6 trucks)

$32.95 for unlimited trucks

TaxZerone.com

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Featured Partner
(and a popular choice)

Starts at $9.99 per return

Table of Contents

What is the Heavy Vehicle Use Tax?

What is Form 2290?

Who needs to file Form 2290?

When is Form 2290 due?

How much does it cost to file Form 2290?

How to File Form 2290

What is Schedule 1?

Top E-File Providers

FAQs

About the author

Kyle Fretwell has worked as a researcher and data-journalist for over a decade. His work has appeared in publications such as Bloomberg, Fox Business, MSN, USA Today, CNBC, and the Houston Chronicle.

He now manages TruckInfo.net's content team and is a regular fixture at the Mid-America Trucking Show in Louisville.

What is the Heavy Vehicle Use Tax (HVUT)?

The Heavy Highway Vehicle Use Tax is a federal annual tax on heavy vehicles over 55,000 pounds that run on US highways (see more on whether it applies to you later on in this post).

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Paid annually by the owner of taxable heavy vehicles, the tax is calculated based on the vehicle’s weight. The Internal Revenue Service (IRS) uses the funds generated to fund the construction and maintenance of highways across the country.

What is Form 2290?

Form 2290, also known as Heavy Highway Vehicle Use Tax Return, is the form used to calculate and report HVUT to the IRS.

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Owners and owner operators of heavy vehicles need to fill and send in the 2290 Form every year by the appropriate deadlines (see below). Form 2290 is used to figure and pay the taxes on applicable vehicles that are acquired and used during the period (some exemptions apply).

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Filling in Form 2290 will require motor carriers and owner operators to provide key information about their vehicle(s) to calculate how much they owe. Once paid, the IRS returns a Schedule 1 document, a printed version of which the taxable vehicles will need to carry at all times.

Who needs to file Form 2290?

Owners of heavy vehicles (over 55,000 lbs) used on public highways need to file Form 2290.

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The amount owed is calculated based on the vehicles’ gross weight (including any trailers, load, and cargo). HHVUT applies regardless of the state where the vehicle is registered and/or operated.

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The tax applies to heavy vehicles including trucks, buses, and trailers. Exemptions include:

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Vehicles used for agricultural purposes
Vehicles used by the federal government
Certain types of logging vehicles.

If you believe an exemption applies to you, make sure you double-check with IRS or a tax consultant.

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Every time a new vehicle is added to the fleet (whether it was purchased new or used), Form 2290 needs to be filed to calculate and report taxes to the IRS. A stamped copy of Schedule 1 will be required as proof of payment when registering vehicles.

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It’s important to note that HHVUT also applies to Canadian or Mexican vehicles that intend to enter the United States as proof of payment (e.g. a stamped copy of Schedule 1) will be required by U.S. Customs and Border Protection.

When is Form 2290 due?

When is Form 2290 due?When Form 2290 is due depends on when the vehicle was first used. Owners must file by the last day of the following month.

For example, if a vehicle is first used in July, Form 2290 must be filed by August 31st.

Month Vehicle is First Used

July

August

September

October

November

December

January

February

March

April

May

June

Form 2290 Due

August 31

September 30

October 31

November 30

December 31

January 31

Last Day of February

March 31

April 30

May 31

June 30

July 31

Date for Line 1

YYYY07

YYYY08

YYYY09

YYYY10

YYYY11

YYYY12

YYYY01

YYYY02

YYYY03

YYYY04

YYYY05

YYYY06

Source: https://www.irs.gov/businesses/small-businesses-self-employed/when-form-2290-taxes-are-duea

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For domestic taxpayers, it is possible to request a 6-month extension of the time to file your return. See details at IRS.gov. It is recommended to file Form 2290 at least five business days before the filing deadline.

How much does it cost to file Form 2290?

For vehicle owners, HVUT fees depend on the number of taxable vehicles they operate on US highways and the gross taxable weight of each vehicle.

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2290 Tax Calculation

To calculate fees, add up the unloaded gross weight of the vehicle, the unloaded weight of any trailers typically used with the vehicle, and the heaviest load typically transported. Based on that weight:

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The minimum tax is $100 for a single vehicle with a registered gross weight of 55,000 lbs.
Additional weight up to 75,000 lbs is subject to a fee of $22 per 1,000 lbs.
Vehicles exceeding 75,000 lbs, have a maximum fee of $550.

Form 2290 provides a useful table to help compute taxes:

Source: https://www.irs.gov/pub/irs-pdf/f2290.pdf

How to File Form 2290

In general, Form 2290 can either be returned to the IRS by mail or via e-filing. Not only is the latter preferred, but when filing for 25 or more taxed vehicles, e-file is actually mandatory. With a smaller fleet, owners can opt to mail in Form 2290 to the following addresses:

If You Are Filing Form 2290 Paper Return:

With full payment that is from an domestic financial institution

Without payment due or if payment is made through EFTPS or by credit/debit card

With a check or money order from an international financial institution

Mail To:

Internal Revenue Service
P.O. Box 932500
Louisville, KY 40293-2500

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0031

Internal Revenue Service
International Accounts
1973 Rulon White Blvd.
Ogden, UT 84201-0038

Source: https://www.irs.gov/filing/where-to-file-your-taxes-for-form-2290

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The first step when filing From 2290 is to gather all the relevant information, including:

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EIN (Employer identification number)
A VIN (Vehicle Identification Number) for each vehicle you’re registering
The taxable gross weight for each vehicle you’re registering

For e-filing, it’s important to know that forms cannot be e-filed directly to the IRS. Instead, it requires choosing from a number of approved commercial e-file providers (find the list here). Prices between these providers vary, and it pays to shop around:

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For a single vehicle, filing your e-Form 2290 can cost anywhere between $7 to $50 and up.
For operators of larger fleets, most e-file providers also offer unlimited Form 2290 filings for a price ranging from $150 to $400 but some providers offer unlimited trucks for as low as $32 dollars.

There are also multiple payment options when filing Form 2290.

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Whether e-filing or mailing in Form 2290, taxes may be paid by credit or debit card (the IRS website offers more information on this).
When using the e-filing process, you can also authorize a direct debit for electronic funds withdrawal.
With the required registration, you can also use the Electronic Federal Tax Payment System (without an existing registration, enrollment can take up to 5-7 business days).
Finally, checks and money orders are also accepted using the Form 2290-V, Payment Voucher. Checks and money orders should be mailed to the following address:

Internal Revenue Service
P.O. Box 932500
Louisville, KY 40293-2500

What is Schedule 1?

Form 2290 Schedule 1 is the stamped document that serves as proof of payment for the Heavy Vehicle Use Tax.

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Every heavy vehicle needs to carry a printed and stamped copy of Schedule 1 at all times, which serves as evidence that the HVUT tax has been paid.

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When using e-form to file Form 2290, the IRS will return a watermarked Schedule 1 in minutes. When mailing in Form 2290, the stamped Schedule 1 may take up to six weeks to arrive.

Best Form 2290 E-File Providers

SimpleTruckTax

Visit Site

Cheapest for Small Fleets

$6.95 for a single truck

2290ASAP.com

Visit Site

Cheapest for Large Fleets

$32.95 for unlimited trucks

Tax Zerone

Visit Site

Featured Partner

Starts at $9.99 per return

FAQs

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How long does it take IRS to approve 2290?

It depends on how you file your Form 2290. When mailing Form 2290 to the IRS, it can take up to 6 weeks to receive a stamped Schedule 1.

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Since vehicles can’t legally run on US highways without a stamped copy of Schedule 1, this delay can be prohibitive. To get access to your Schedule 1 faster, use e-filing to receive a stamped copy of your Schedule 1 in minutes.

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What is a Form 2290 amendment?

You’ll use Form 2290 amendment when information for one or more of your vehicles filed with Form 2290 changes (for example, when a vehicle’s maximum load increases, making the vehicle fall into another taxable gross weight category).

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You can also use Form 2290 amendment to correct any incorrectly or inaccurately reported information.

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Do I have to file 2290 every year?

Yes, Form 2290 needs to be filed every year. When the form is due will depend on the when the vehicle was first used. See deadlines above for more information.

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What is the penalty if you don’t file your 2290?

The penalty for failing to file Form 2290 before the deadline is 4.5% of the total tax due. The penalty is added up for 5 months. In addition, IRS also charges a monthly interest rate of 0.5% for the total tax due.

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What if I’m not running my truck?

If you don’t run your truck for the duration of the entire tax period (July 1st through June 30), you don’t have to file Form 2290.

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Can I file my own 2290?

Yes, you can mail in a paper copy of your Form 2290 return to IRS. If you plan to use e-file, you’ll have to contact one of the approved commercial e-file providers (find the list here) as you cannot e-file forms directly with the IRS.

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How do I get a copy of my Form 2290?

What you’ll really want is a copy (in fact, several copies) of your Schedule 1 stamped by the IRS. If you’ve paper-filed your Form 2290, you can request a copy of Schedule 1 through fax or written request. When e-filing, your selected provider will automatically send you the IRS watermarked Schedule 1 via email.

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What is a VIN?

VIN stands for vehicle identification number and is a unique 17-character code used to identify specific vehicles. It is also known as the chassis number or frame number.

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Can I use a social security number instead of an EIN?

No, you cannot use a social security number to complete a Form 2290 return.

Trending Guides

Form 2290 Online E-File Providers

What is the Heavy Vehicle Use Tax (HVUT)?

What is Form 2290?

Who needs to file Form 2290?

When is Form 2290 due?

How much does it cost to file Form 2290?

2290 Tax Calculation

How to File Form 2290

What is Schedule 1?

Best Form 2290 E-File Providers

FAQs

How long does it take IRS to approve 2290?

What is a Form 2290 amendment?

Do I have to file 2290 every year?

What is the penalty if you don’t file your 2290?

What if I’m not running my truck?

Can I file my own 2290?

How do I get a copy of my Form 2290?

What is a VIN?

Can I use a social security number instead of an EIN?

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