Educational Guide
Form 2290 Instructions
A complete, step-by-step guide to preparing and filing your Heavy Highway Vehicle Use Tax Return.
Before You Begin
Filing IRS Form 2290 is mandatory for anyone who registers a heavy highway motor vehicle in their name with a taxable gross weight of 55,000 pounds or more. For a full overview of the form, who must file, and flat-rate pricing, see our Form 2290 e-filing page. To file successfully, you will need to gather three specific pieces of information beforehand:
Your EIN
Your Employer Identification Number. You cannot use a Social Security Number (SSN).
Vehicle VINs
The 17-character Vehicle Identification Number for each truck you are filing for.
Gross Weight
The taxable gross weight category of each vehicle (must be 55,000 lbs or more).
Step-by-Step Instructions for E-Filing
The IRS strongly encourages all taxpayers to e-file Form 2290. If you are reporting 25 or more vehicles, e-filing is mandatory. E-filing is the only way to receive your stamped Schedule 1 in minutes.
Create Your Business Profile
Enter your business name, address, and EIN exactly as they appear on your IRS establishment documents. If your EIN is newly assigned, it will take the IRS approximately 10 to 15 days to update their e-file systems before you can submit a return.
Select the Tax Year and First Used Month
The HVUT tax year runs from July 1 through June 30. You must select the correct tax year. Then, enter the First Used Month (the month the vehicle was first driven on public highways during the tax period). The system will automatically prorate your tax if the vehicle was purchased mid-year.
Add Your Vehicles
For each vehicle, enter the VIN and select its taxable gross weight category. If you expect a vehicle to be driven less than 5,000 miles (or 7,500 miles for agricultural vehicles) during the tax period, mark it as a Suspended Vehicle. You will not owe tax on suspended vehicles, but you must still report them.
Choose an IRS Payment Method
You must choose how you will pay the tax due to the IRS. Options include:
- Electronic Funds Withdrawal (EFW): Enter your routing and account number. The IRS will debit the funds directly from your bank account.
- EFTPS: Pay through the Electronic Federal Tax Payment System.
- Credit or Debit Card: Pay via an authorized IRS third-party payment processor (processing fees apply).
- Check or Money Order: Mail your payment with Form 2290-V (Payment Voucher).
Transmit to the IRS & Get Schedule 1
Sign your return electronically using a 5-digit PIN and submit. The IRS usually processes e-filed returns within minutes. Once accepted, you will receive a digital, watermarked Schedule 1 which you can print and take to the DMV.
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