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 tax professionals

Form 2290 outsourcing for CPAs & EAs

CPAs and Enrolled Agents serving trucking clients often handle Form 1040 / 1120 / 1065 in-house but outsource the narrow Form 2290 HVUT excise filing to an IRS-authorized e-file provider. We file the 2290 and return the stamped Schedule 1 for $149 per vehicle — same business day, no per-seat license, no platform contract.

Why outsource the 2290 leg

Form 2290 is an excise-tax filing — different IRS form, different filing window, different supporting paperwork than the Form 1040 / 1120 / 1065 cycle most CPAs run for trucking clients. The 2290 itself is narrow: VINs, weight categories, EIN, first-use dates, and a single calculation of HVUT owed. The complexity is mostly in the e-file plumbing and the state-DMV-acceptance side, not the substantive tax analysis.

Most CPAs without a high-volume trucking practice find that learning the IRS 2290 e-file portal pays off only at 50+ filings a year. Below that threshold, outsourcing the e-file leg to a specialty provider — keeping the engagement letter, the substantive review, and the client relationship in-house — is the cleaner workflow.

How the outsourcing works

The CPA collects the client's VINs, weight categories, EIN, and first-use dates. The client (or the CPA on the client's behalf) places the 2290 order with us. We prepare and e-file the IRS submission under the client's EIN within 1-3 hours, the IRS returns the stamped Schedule 1 PDF, and we deliver to the email on file. The CPA stays on the engagement letter for the broader tax work; we're a vendor for the 2290 e-file specifically. See the how-to-file-2290 walkthrough for the substantive flow.

What's included in our service

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
Form 8849 Schedule 6 credit-refund preparation for sold/destroyed vehicles
EIN guidance — the client's EIN goes on the return
Receipt issued to the credit card / ACH source on file

How fast can we file?

CPA-submitted 2290 orders process the same as direct-client orders: filings before 4 PM Eastern receive the IRS-stamped Schedule 1 within 1-3 hours during IRS open hours. The CPA can hand the stamped Schedule 1 back to the client the same business day for state DMV registration purposes.

Pricing

Per-vehicle pricing whether the order comes from the client or the CPA.

Form 2290 e-file (per vehicle)$149

Start filing

Same-day Schedule 1

IRS-authorized e-file

CPA-friendly invoicing

Tax-pro 2290 questions

I'm a CPA — can I use Fast 2290 to file 2290 for my clients?

Yes. We're an IRS-authorized e-file provider and we accept third-party submissions on behalf of trucking clients. The CPA collects VINs, weights, and EIN from the client, prepares the return logic, and we handle the IRS e-file submission and stamped Schedule 1 return. The CPA stays on the engagement letter and the IRS Form 2290 itself is filed under the client's EIN, not under the CPA's firm.

How does this fit alongside my Form 1040 / Form 1120 work for the same client?

Form 2290 is an excise-tax filing, separate from the income-tax 1040 / 1120 / 1065 cycle. Many trucking clients have their CPA handle both — but the 2290 is so narrow (one form, one VIN list, annual filing) that outsourcing the e-file leg to a specialty provider keeps the CPA focused on the higher-value income-tax engagement. The Schedule 1 we return is the same artifact the client needs for state DMV registration, regardless of who else is on the engagement.

Is there a referral-fee or partnership program?

No. We charge $149 per vehicle filed regardless of whether the order comes from the trucking client directly or from a tax professional acting on their behalf. The CPA may bill the client however they structure their engagement (cost plus, flat fee, etc.). We invoice the credit card or ACH source on file at order time — typically the client directly or the CPA firm if they prefer.

Other 2290 contexts

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