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Trucking Tax Center


If you operate a truck or other vehicle categorized as a heavy highway motor vehicle on public highways, you must file Form 2290, Heavy Highway Vehicle Use Tax Return, and pay excise tax.

Information for Taxpayers Who Did Not File and Pay Heavy Highway Vehicle Use Tax for the period July 1, 2011, through June 30, 2012

The IRS sent letters to taxpayers we believe may be liable for filing and paying the Heavy Highway Vehicle Use Tax (Form 2290) for the period July 1, 2011, through June 30, 2012, but failed to do so. If you receive such a letter, please respond as described in the letter.

The due date for filing Form 2290 and for paying the Heavy Highway Vehicle Use Tax for the period July 1, 2011, through June 30, 2012, was extended to Nov. 30, 2011, due to a late extension of the tax. Since the IRS was unable to provide a stamped Schedule 1 until Nov. 1, 2011, states were directed to accept taxpayers’ IRS-stamped Schedule 1 for the tax period July 1, 2010 through June 30, 2011. Some taxpayers may have avoided filing and paying their Heavy Highway Vehicle Use Tax for the period July 1, 2011 through June 30, 2012.

For more information, read Highway Use Tax; Filing and Payment for Taxable Period Beginning July 1, 2011 on

We encourage all Heavy Highway Vehicle Use taxpayers to use e-file, including those taxpayers who may need to file for the current year or any of the previous three years.

Filing and Paying Heavy Highway Vehicle Use Tax

e-file Form 2290

You must have an Employer Identification Number to file Form 2290. Apply online for your EIN today.

Electronic filing is required for taxpayers reporting 25 or more vehicles, and we encourage electronic filing for all Form 2290 taxpayers. Use e-file and your Schedule 1 is available from your IRS-approved e-file provider almost immediately after we accept your e-filed Form 2290. And you can e-file your return from your own computer 24/7.

When printing your Schedule 1, we recommend you use a quality printer that will show the watermark in order to avoid issues with your department of motor vehicles.

Filing by paper

Taxpayers not required to e-file may file Form 2290 by paper.

Paying tax on your heavy highway vehicle

There are three ways to pay the tax, which must be paid in full with your Form 2290:

  • Electronic funds withdrawal (direct debit) if filing electronically.
  • Electronic Federal Tax Payment System, available 24/7.
  • Check or money order using Form 2290-V, Payment Voucher, sent to the address listed in the Form 2290 instructions:

Internal Revenue Service 
P.O. Box 804525 
Cincinnati, OH 45280-4525

Form 2290 help

You may call the Form 2290 Call Site Monday – Friday between 8 a.m. and 6 p.m. Eastern time.

  • From the U.S., 866-699-4096 (toll free)
  • From Canada or Mexico, 859-669-5733 (not toll free)

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Page Last Reviewed or Updated: 12-Mar-2014

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