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 IRS.gov.
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
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)
Forms and Information
- Form 2290, Heavy Highway Vehicle Use Tax Return, and Instructions
- Form 2290 (SP), Declaracion del Impuesto sobre el Uso de Vehiculos Pesados en las Carreteras y instrucciones (Español)
- How to Pay Taxes by Electronic Funds Withdrawal
- How to Sign Up to Pay Federal Taxes Online Using EFTPS (PDF)
Frequently Asked Questions
- Frequently Asked Questions for Truckers Who e-File
- Preguntas y Respuestas para Camioneros que Presentan una Declaración de Impuestos Electrónica
- Frequently Asked Questions for Indian Tribal Governments Regarding Highway Use Tax
This section provides information on recordkeeping, scams and schemes and other useful information for operating your business.
Trucking Industry Publications
- Publication 510, Excise Taxes (Including Fuel Tax Credits and Refunds)
- Publication 4900, E-file and E-pay Your Heavy Highway Vehicle Use Tax (PDF)
- Publication 4900(SP), Presente y pague electronicamente el Impuesto sobre el Uso de Vehiculos Pesados en las Carreteras (PDF)
- Publication 4941, No Dyed Fuel in Highway Vehicles (PDF)
- Publication 4941(SP), Prohibido el Uso de Tinte de Combustible en los Vehiculos de Carretera (PDF)
- Notice 1374 (1-2008) Imported Heavy Vehicle Notice (PDF)
The article you are importing may be subject to 12 percent federal excise tax (use Form 720, Quarterly Federal Excise Tax Return).
General Information for Businesses
Tax Information for All Small Businesses
This section provides general small business information useful in all industries and professions. It includes links to small business products, employment taxes, electronic filing and paying, taxpayer burden reduction, abusive tax avoidance transactions, and many other topics.
Worker Classification (Independent Contractors vs. Employees)
Are you or your help independent consultants or employees? Before you can know how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services.