How to Pay Your HVUT to the IRS After You File Form 2290

Consulics files your Form 2290, the Heavy Highway Vehicle Use Tax Return, transmits it to the IRS, and brings back your stamped Schedule 1. The tax itself is paid to the IRS, part of the U.S. Department of the Treasury, not to Consulics. You pick how to pay while you file, and the money goes to the government. Here are the four methods the IRS accepts for Form 2290, and how to decide between them.

The four ways to pay your HVUT

• Electronic Funds Withdrawal (EFW), also called direct debit. You enter your bank routing and account number while filing, and the IRS pulls the tax from that account. No fee, nothing to set up ahead of time, and it is the simplest choice when you file and pay in one sitting.
• EFTPS, the free Electronic Federal Tax Payment System run by the U.S. Treasury. You schedule the payment yourself after enrolling. No fee, but enrollment is not instant.
• Credit or debit card. You pay through an IRS authorized payment processor. The IRS charges no card fee, but the processor adds a convenience fee, usually a percentage of the amount, which adds up on a large bill.
• Check or money order. You e-file the return to get your Schedule 1 quickly, then mail the payment with the Form 2290-V voucher. No fee, but slower than the electronic options.

What the IRS does not accept for Form 2290

One common mix up: IRS Direct Pay does not handle Form 2290. Direct Pay is built for individual income tax and a few other forms, not the heavy vehicle use excise tax. If you go to the IRS payments page and choose Direct Pay for your 2290, it will not go through. Stick to EFW, EFTPS, card, or check or money order.

If you plan to use EFTPS, start early

EFTPS is free and dependable, but you have to enroll first, and the confirmation PIN arrives by U.S. Mail in about five to seven business days. Payments also need to be scheduled by 8 p.m. Eastern Time the day before the due date to count as on time. So if your deadline is close and you are not enrolled yet, EFW or card will be faster.

After you pay

Whichever method you choose, keep your proof: the EFW authorization, the EFTPS confirmation number, the card receipt, or a copy of the check and voucher. Your stamped Schedule 1 shows you filed and reported the tax, and it is what your state asks for at registration, but your payment record is separate and worth keeping right next to it.

Source

These payment options are described on the IRS payments page (irs.gov/payments), the EFTPS site (eftps.gov), and the IRS Instructions for Form 2290 (irs.gov/instructions/i2290).