How to Keep Your Form 2290 Records for an Audit

Good recordkeeping turns a stressful audit into a quick one and makes every renewal smoother. For the Heavy Vehicle Use Tax, you want a clean, retrievable trail for each vehicle and period.

What to keep

• Your stamped Schedule 1 for each tax period.
• A copy of each Form 2290 return and any amendments or corrections.
• Proof of payment (bank, EFTPS, card, or check records).
• Mileage records, especially for vehicles filed as suspended, to support the under-the-limit claim.
• Sale, destruction, or theft documentation for any credit or refund claimed.

How long to keep them

As a general rule, keep these records for at least three years from the date the return was filed or the tax was paid, whichever is later. Because they are stored in your Consulics account, your accepted returns and Schedule 1s stay retrievable, but a personal backup is wise. Confirm retention specifics with your tax professional.