Anyone who operates a truck or other vehicle categorized as a Heavy Highway Use Vehicle on public highways must complete Form 2290(Heavy Highway Use Vehicle tax return) and pay excise tax. All truck owners can now file and pay electronically using IRS e-file.

IRS e-file is the best way to prepare and file your Form 2290 excise tax. IRS e-file saves you time, paper and postage. You get your Schedule 1 almost immediately after we accept your return, and you can get your taxes done from your computer while you are on the road, any time of the day or night.

If you are reporting 25 or more trucks on a return, you must file and pay electronically.

Resources:

• Form 2290
• FAQs for Truckers Who e-file
• Form 2290 (S) 
• Preguntas y Respuestas para Camioneros que Presentan una Declaración de Impuestos Electrónica