Before you can legally operate your big rig in interstate commerce, you must: file Form 2290, Heavy Vehicle Use Tax, with the IRS. The Federal Highway Use Tax must be filed for heavy vehicles if your truck's taxable gross weight exceeds 55,000 pounds. After the IRS has processed your Form 2290, you will receive a stamped copy for your records. You are required to file the Form 2290 for every single month that your vehicle is on our nation's highways.
Register & file form 2290Getting HVUT Schedule-1 is made simple and fast with tax 2290 electronic filing. It takes less than 30 minutes to prepare, file and get your approved schedule-1. You prepare and report your federal highway vehicle use tax 2290 online with us and we take care of everything, from electronic filing to get you approved in minutes. Electronic file if you dont want to drive and stand in line. EFile tax 2290 from your mobile device or computer.
Electronic file tax 2290IRS Form 2290 is used when paying the HVUT. The Internal Revenue Service (IRS) is responsible for collecting the tax, so all payments are made to the IRS. Payments made in 2024 cover the period from July 1, 2024 to June 30, 2025. For new vehicles, IRS Form 2290 must be filed by the last day of the month following the month of first use.
Once the carrier has paid the tax, proof of payment must be submitted with their registration renewal to relevant state authorities. Proof of payment may generally be provided either in the form of a receipted and stamped Schedule 1 from IRS Form 2290 or a copy of a completed IRS Form 2290 with a front and back copy of the canceled check used to make the payment. This process is illustrated in the image shown below.
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