Form 2290 (Heavy Highway Vehicle Use Tax or HVUT)
Who must file:
You must file Form 2290 and Schedule 1 for the tax period beginning July 1 and ending June 30 if a taxable highway motor vehicle is registered or required to be registered in your name under State, Canadian or Mexican law at the time of its first use during the period and the vehicle has a taxable gross weight of 55,000# or more. The IRS gives taxpayers until August 31st to pay the 2290 tax with no penalty.
When to file for new operations or purchases:
Form 2290 must be filed for each month a taxable vehicle is first used on public highways during the current period July 1 – June 30. The Form 2290 must be filed by the last day of the month following the month of first use.
Please keep in mind that if you mail the payment in, it may possibly take the IRS 4-6 weeks to return your stamped receipt to you. Your stamped receipt is needed to obtain new plates or renew your base plates for your truck. You can no longer walk into an IRS office to file the 2290. You must call ahead to make an appointment. To find an IRS office in your area visit http://www.irs.gov/uac/Contact-Your-Local-IRS-Office-1 and click on the state.
You must obtain a Employer Identification Number (EIN) to use for your 2290 filing. If you don’t remember your EIN# or if you are not sure if the number is still good, you can call the Form 2290 help line at 866-699-4096 and the IRS will look it up for you.
If you are new to the business, and you don’t have an EIN#, you can apply for one on-line at www.irs.gov, go to “File”, then click on Employer Identification Numbers for more information.
Interested in OOIDA filing your 2290?
The Business Services Dept. at OOIDA can process your 2290 electronically and have your e-filed receipt back to you usually within 48 hours.
Here are the links for both the Form 8453-EX and the 2290 (HVUT) worksheet. You will need to fill out the forms and send back to our Business Services Dept:
You can fill the forms out online or you can print them and fill them out by hand using the free Adobe Acrobat Reader. After filling out the forms, you will need to email or fax them to us.
You can also file your Form 2290 yourself online with 2290s.com.
OOIDA has partnered with 2290s.com to help make online filing of your Form 2290 easy and convenient.
For 2290s.com, you can access https://members.2290s.com/ooida from any computer to file your Form 2290. You will receive your Schedule 1 in minutes and can e-file VIN corrections for free.
- $21.99 per e-file for up to 24 trucks for OOIDA members which is a $8.00 discount
- $51.99 per e-file for over 25 trucks, again includes $8.00 discount for OOIDA members.
- OOIDA members will have access to these filings for up to 4 years.
- FREE VIN number corrections
- OOIDA has had a successful partnership with 2290s.com for several years
For additional information concerning filing your Form 2290, contact OOIDA Business Services at 800-444-5791.