Trucking Tax Center
Heavy Highway Vehicle Use Tax
Anyone who registers a heavy highway motor vehicle with a taxable gross weight of 55,000 pounds or more must file Form 2290 Heavy Highway Vehicle Use Tax Return.
The filing season for Form 2290 filers is July 1 through June 30. You must file Form 2290 for the month the taxable vehicle is first used on public highways during the reporting period.
- For vehicles first used on a public highway in July, file Form 2290 between July 1 and August 31.
- For vehicles first used on a public highway after July, the tax for the current filing season will be prorated. File Form 2290 by the last day of the month following the month in which the vehicle was first used on a public highway. See When to File Form 2290 for more details
Your filing deadline is not tied to your vehicle registration date. Regardless of your vehicle’s registration renewal date, file Form 2290 by the last day of the month following the month in which the vehicle was first used on a public highway during the taxable period.
Computation of Tax on Certain Second-Hand Vehicles
Final regulations for the Heavy Highway Vehicle Use Tax that go into effect July 1, 2015, and includes a change to the calculation of the tax liability when a buyer purchases a second-hand vehicle from a seller who has paid the tax for the taxable period. See the revised July 2015 Form 2290 instructions for information. The final regulations are available in Internal Revenue Bulletin 2014-47.
Ready to File? Here’s how
- Gather your information
- Employer Identification Number. You cannot use your Social Security number. If you don’t already have an EIN, apply now; it will take about two weeks for your new EIN to be established in our systems.
- Use the same name. Your name control must match your EIN.
- Vehicle Identification Number of each vehicle.
- Taxable gross weight of each vehicle. Use the Tax Computation table on page two of Form 2290 to calculate your tax based on each vehicle's taxable gross weight.
- e-file. Required if you are reporting 25 or more vehicles on Form 2290, encouraged for all for faster processing; you can receive a watermarked Schedule 1 within minutes.
- Complete and mail Form 2290. See Form 2290 Instructions for the correct mailing address. Expect to receive your stamped Schedule 1 within 6 weeks after we receive your Form 2290.
- Electronic funds withdrawal; authorize a direct debit as part of the e-file process.
- Electronic Federal Tax Payment System (EFTPS); requires advanced enrollment, allow 5-7 business days for new accounts.
- Check or money order using Form 2290-V, Payment Voucher. Mail to:
Internal Revenue Service
P.O. Box 804525
Cincinnati, OH 45280-4525
Schedule 1 Copies For Filed Forms 2290
To receive a copy of a current Schedule 1, be sure the Form 2290 has been filed and fully paid. You may fax a request to 855-386-5124. You must include a copy of the Form 2290 and Schedule 1 previously filed. Please attach a signed cover sheet and indicate “Expedite Schedule 1 Request.” Include your name, phone number, fax number, the date the Form 2290 was filed and the number of pages being faxed. Your request must be signed by an authorized individual able to bind the company. You may also send a written request to: Department of the Treasury, Internal Revenue Service, Cincinnati, OH 45999-0031.
Changes in Vehicle Status
- File a separate Form 2290 for any taxable vehicles first used on a public highway after July 2014 by the last day of the month following the month of first use. See When to File Form 2290 for more details.
- Claim a suspension for vehicles expected to be used 5,000 miles or less (7,500 for agricultural vehicles). If the suspended vehicle exceeds the mileage use limit during the reporting period, the tax becomes due.
- Claim a credit for tax paid on a vehicle that is destroyed, stolen, sold or used 5,000 miles or less (7,500 for agricultural vehicles) during the reporting period.
- If e-filing, you can only change the weight and mileage of vehicles included on the originally filed Form 2290. Other changes must be submitted via a paper form.
For more information on the above and other situations, see Form 2290 instructions.
Credit or refund for participation in a state vehicle replacement program
You may be eligible for a credit or refund of Heavy Highway Vehicle Use Tax if you are approved for and participate in a state vehicle replacement incentive program. To apply for a credit for the current year, complete line 5 of Form 2290, following the instructions to include the required information and file your return. To apply for a refund, complete Form 8849 with Schedule 6 (Form 8849), following the instructions for each. For help you may call the Form 2290 Call Site at the numbers and times indicated below.
We may have answered your questions in our Frequently Asked Questions for Truckers who e-file (also available in Spanish) or our Frequently Asked Questions for Indian Tribal Governments Regarding Highway Use Tax.
Need more help? 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)
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).