What is IRS Form 2290?

Form 2290 is the Heavy Highway Vehicle Use Tax (HVUT) return required for any motor vehicle with a taxable gross weight of 55,000 pounds or more. It is filed annually with the IRS under 26 USC §4481 and funds federal highway maintenance.

Who needs to file Form 2290?

Anyone who registers a highway motor vehicle with a taxable gross weight of 55,000 pounds or more must file Form 2290. That includes owner-operators, fleet owners, trucking companies, leasing companies, and agricultural carriers operating on public U.S. highways.

When is Form 2290 due?

Form 2290 is due annually by August 31 for vehicles in service during the prior tax period (July 1 – June 30). Vehicles first placed in service mid-year are due by the last day of the month following the month of first use.

How much does it cost to file Form 2290?

Our service fee is a flat $149 per vehicle for managed e-filing. The HVUT owed to the IRS is separate and ranges from $100 at 55,000 lbs up to $550 at 75,000 lbs or more, with logging vehicles taxed at a reduced rate.

What is a stamped Schedule 1?

Schedule 1 is the IRS proof-of-payment document returned after your Form 2290 is accepted. It is required for vehicle registration renewals at the DMV and is often requested at weigh stations and during DOT inspections. We deliver your stamped Schedule 1 the same business day.

How long does it take to get my stamped Schedule 1?

We transmit your Form 2290 to the IRS the same business day you complete filing, and the IRS typically returns the stamped Schedule 1 within hours. Filings completed after business hours are transmitted the next business morning.

What if my truck weighs less than 55,000 lbs?

Vehicles under 55,000 pounds taxable gross weight are not subject to HVUT and do not need to file Form 2290. If your vehicle crosses the 55,000-pound threshold mid-year, you must file by the last day of the month following the month it first became taxable.

Can I file a partial-period Form 2290?

Yes — vehicles first used after July of the current tax period file a partial-period (prorated) 2290. Our e-filing system calculates the HVUT only for the months remaining in the tax period based on your first-use month, automatically.

Do I need an EIN to file Form 2290?

Yes. The IRS requires an Employer Identification Number on every Form 2290 — a Social Security Number cannot be used. Your EIN must be active in the IRS system for at least two weeks before it can be used on a 2290 filing.

What happens if I miss the 2290 deadline?

Late filings trigger a 4.5% monthly penalty on unpaid HVUT (capped at five months), plus 0.5% monthly interest and a 0.54% failure-to-pay penalty. State DMVs will also refuse to renew your registration until you produce a valid stamped Schedule 1.

Can I correct a VIN on a filed Form 2290?

Yes. A VIN correction is a separate 2290 amendment filing that replaces the incorrect VIN with the right one. We handle VIN corrections on orders we placed at no extra service fee; the IRS does not charge additional HVUT for corrections.

What is a suspended (Category W) vehicle?

Category W (suspended) covers vehicles expected to travel 5,000 highway miles or fewer during the tax period (7,500 miles for agricultural). You still file Form 2290 for suspended vehicles, but no HVUT is owed unless you exceed the mileage threshold.

Will the DMV accept my Schedule 1 right away?

Yes. Every U.S. state DMV accepts an IRS-stamped Schedule 1 as proof of HVUT payment for heavy-vehicle registration renewals. E-filed stamped Schedule 1s are treated identically to paper-filed ones by every DMV system.

For fleets

Form 2290 for multi-truck fleets

Fleets running 5 to 500 tractors file one consolidated Form 2290 per EIN every July with every taxable vehicle on the return. We e-file the whole roster at $149 per vehicle, IRS-stamped Schedule 1 returns same business day, and add-ons (mid-year, VIN correction, 8849 credit refund) bill at the same per-vehicle rate.

Why fleets file Form 2290

The federal Heavy Highway Vehicle Use Tax (HVUT) is reported on Form 2290 for every highway vehicle above 55,000 lbs taxable gross weight. The HVUT tax year runs July 1 through June 30. State DMVs require a stamped Schedule 1 before issuing IRP plates or annual registration, so the fleet's 2290 schedule is effectively the bottleneck for plate renewal across the whole roster.

For a 50-truck fleet running Class 8 tractors at 80,000 lbs over 5,000 miles each, the HVUT is $550 per truck — $27,500 total per year, paid to the IRS. Our service fee at $149 per vehicle is $7,450, returning a single stamped Schedule 1 for the full roster the same business day.

Mid-year additions, sales, suspensions

Trucks acquired during the tax year file on a separate amended 2290 with the month-of-first-use noted; HVUT is prorated automatically. Trucks sold or destroyed mid-year are eligible for a Form 8849 Schedule 6 credit refund — typically issued within 30-60 days. Suspended vehicles (Category W, under 5,000 miles expected annual) file the 2290 but owe $0. Read the suspended vehicles walkthrough for the math.

What's included in our service

Multi-vehicle Form 2290 prepared by a licensed tax preparer
Same-business-day IRS e-file with stamped Schedule 1 returned
VIN correction at no extra service-fee charge if the IRS rejects on a typo
Form 8849 Schedule 6 credit-refund preparation for sold/destroyed trucks
Per-vehicle invoicing for fleet accounting departments
EFW or EFTPS payment guidance for the HVUT itself

How fast can we file?

A 50-truck filing submitted before 4 PM Eastern typically receives the IRS-stamped Schedule 1 within 2-4 hours. Larger fleets (200+ trucks) may take a few hours longer because the IRS processes the roster sequentially. Filings after hours queue and clear by next-business-morning IRS open. State DMVs treat the stamped Schedule 1 as the registration trigger, so same-day delivery means same-day plate renewal.

Pricing

Per-vehicle pricing scales linearly. No platform fee.

Form 2290 e-file (per vehicle)$149

Start filing

Same-day Schedule 1

IRS-authorized e-file

Multi-vehicle batches

Fleet 2290 questions

How does Form 2290 work for a multi-truck fleet?

You file one Form 2290 per EIN listing every taxable vehicle (gross weight 55,000+ lbs). The IRS returns one stamped Schedule 1 listing all VINs that were on the return. State DMVs accept the same Schedule 1 for IRP renewal across the entire fleet — you don't need a per-truck filing as long as all the trucks are under the same EIN.

What about trucks added or removed mid-year?

New trucks added during the tax year are filed on a separate 2290 with a "first-use" date in the month of acquisition; the tax is prorated by the IRS based on remaining months. Trucks sold or destroyed mid-year are eligible for a Form 8849 Schedule 6 credit refund. Suspended vehicles (under 5,000 miles expected, Category W) are filed but owe $0 in HVUT.

Can a fleet pay the HVUT in installments?

No. The HVUT is paid in a lump sum when Form 2290 is filed. Payment options are EFW (electronic funds withdrawal at filing), EFTPS (Electronic Federal Tax Payment System, set up in advance), check or money order mailed separately, or credit/debit card via the IRS-approved processors. The HVUT is paid to the IRS — our $149 per-vehicle service fee is separate.

Other 2290 contexts

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