Form 2290 for Canadian, Mexican, and Foreign Carriers

The Heavy Vehicle Use Tax is tied to using a US public highway, not to where a truck is registered or where its owner is based. So a Canadian or Mexican carrier that runs a heavy vehicle in the United States is subject to the same Form 2290 rules as a carrier based in Texas. If the vehicle has a taxable gross weight of 55,000 pounds or more and travels on US public highways, Form 2290 applies.

Do Canadian and Mexican carriers really have to file?

Yes. A vehicle registered under Canadian or Mexican law, or under the law of any other country, is treated the same as a domestically registered vehicle once it operates on US highways at or above the weight threshold. The person in whose name the vehicle is registered is the one required to file Form 2290 and pay the tax, and to keep the stamped Schedule 1 as proof.

You need an EIN, not an SSN or an ITIN

Every Form 2290 filer needs an Employer Identification Number. A foreign carrier cannot use a Social Security number or an Individual Taxpayer Identification Number in its place. If your business does not yet have a US EIN, you can still get one. The IRS online application is limited to applicants whose responsible party already has a US taxpayer ID, so foreign applicants without one generally apply by phone through the IRS international EIN line, or by fax using Form SS-4.

Apply early. A brand new EIN can take a few weeks to become active in the IRS e-file system, and a return filed on an EIN that is too new, or whose name does not match IRS records, is the most common reason a foreign carrier's Form 2290 is rejected.

Carry your stamped Schedule 1 at the border

US Customs and Border Protection expects a foreign based carrier to show proof that the Heavy Vehicle Use Tax has been handled. In practice that proof is the IRS stamped Schedule 1 you receive after filing Form 2290. A driver entering the United States should have it in the cab, either printed or available electronically, alongside the other entry paperwork. Keeping a copy with the truck avoids a delay at the crossing.

The deadlines are the same as for US carriers

The tax period runs July 1 through June 30. A vehicle already in use at the start of the period is due by August 31. For a vehicle first used in the United States partway through the period, the return is due by the last day of the month after the month of first use, and the tax is prorated for the months remaining. Being based outside the country does not change these dates.

How to file from outside the United States

1. Get or confirm your US EIN, and make sure the business name on file with the IRS matches it exactly.
2. Gather each vehicle's VIN, its taxable gross weight category, and its first used month in the United States.
3. e-File Form 2290 with an IRS Authorized provider such as Consulics. E-filing returns your stamped Schedule 1 far faster than mailing a paper return from abroad.
4. Pay any tax due. You can use electronic funds withdrawal if you have a US bank account, pay by debit or credit card through an IRS approved processor, or mail a check. EFTPS is also an option but requires enrollment in advance.
5. Download and save your stamped Schedule 1, then keep a copy with the truck for border crossings and for any US state registration.