FS-2018-13, August 2018
Anyone who registers a heavy highway motor vehicle in their name with a gross weight of 55,000 pounds or more must file Form 2290, Heavy Highway Vehicle Use Tax Return. For many, the filing deadline is August 31.
- A taxpayer who uses a heavy highway motor vehicle on a public highway beginning in July 2018 must file Form 2290 and pay any tax due for the vehicle by August 31, 2018.
- If a taxpayer uses an additional heavy highway motor vehicle on a public highway after July 2018, the taxpayer must file a Form 2290 by the last day of the month following the month of first use of the additional vehicle. IRS.gov has a table of when Form 2290 taxes are due.
An EIN is needed
Taxpayers need an employer identification number (EIN) to file Form 2290. They can apply using an online application. Applicants should generally allow two weeks for processing the application before they can file their return.
How to file
The IRS encourages all Form 2290 taxpayers to file electronically. Taxpayers reporting 25 or more vehicles on Form 2290 must electronically file their Form 2290. IRS.gov has a list of IRS-approved e-file providers for Form 2290. The IRS lists these providers separately from general e-file providers.
The IRS will electronically send an IRS-stamped Schedule 1 to filers minutes after e-filing. The taxpayer uses the stamped Schedule 1 as proof of payment when registering their vehicle with the state Department of Motor Vehicles. Taxpayers should use a quality printer to adequately show the watermark when presenting copies to the DMV.
Taxpayers reporting less than 25 vehicles may file Form 2290 by paper. The form must be postmarked and the tax paid by August 31, 2018. The Schedule 1 will arrive by mail 4 – 6 weeks after the IRS receives the return. The Form 2290 instructions have the mailing addresses for filing paper returns.
New way to pay in 2018
Taxpayers may now use a credit card or debit card to pay the Heavy Highway Vehicle Use Tax. Taxpayers can make tax payments by internet, phone or mobile device whether they e-file or mail in their return.
Other payment methods:
- Electronic funds withdrawal. Taxpayers may authorize a direct debit as part of the e-file process.
- Electronic Federal Tax Payment System. This requires advanced enrollment and takes 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
Changes in vehicle status
Taxpayers may claim a suspension from the heavy highway vehicle use tax for vehicles they reasonably expect to use 5,000 miles or less (7,500 for agricultural vehicles) during the tax period. Taxpayers must complete a statement in support of suspending the tax for such vehicles on the first Form 2290 filed for the tax period. If a suspended vehicle exceeds the 5,000-mile use limit (7,500 for agricultural vehicles) during the tax period, the tax becomes due, and the taxpayer must pay and report tax for the entire tax period by the end of the following month.
A taxpayer can claim a credit for tax paid on a vehicle that’s destroyed, stolen, or sold on the taxpayer’s next Form 2290, or the taxpayer can claim a refund of the tax paid on Form 8849. A taxpayer can also claim a credit on the Form 2290 or a refund on the Form 8849 for tax paid on vehicles used 5,000 miles or less (7,500 for agricultural vehicles), but must wait until the tax period ends before making the claim.
If e-filing, taxpayers can only update the weight and mileage of vehicles on the Form 2290 originally filed for the tax period. Taxpayers must file a paper form to report additional changes.
Taxpayers must explain in writing any changes to a vehicle identification number reported on Form 2290.
The Form 2290 instructions provide more information about changes in vehicle status.
Form 2290 help
The Trucking Tax Center on IRS.gov offers more information, including links to forms, instructions and additional resources. The information is also available in Spanish.
For in-person help, truckers can call toll free 844-545-5640 Monday – Friday between 7 a.m. and 7 p.m. local time to request an appointment at an IRS Taxpayer Assistance Center.
Taxpayers can also contact the Form 2290 call site:
- Between 8 a.m. and 6 p.m. EST, M - Fri.
- From the U.S.: 866-699-4095 (toll free)
- From Canada or Mexico: 859-320-3581 (not toll free)