Trucking Tax Center
What’s New
- Processing Delays for Paper Forms 2290, and Expedite Requests for Copies of Schedule 1
Due to the pandemic, you may experience delays in processing paper federal Excise tax forms, including Form 2290 and faxed Schedule 1 expedite requests. Refer to Schedule 1 Copies for Filed Forms 2290 below for additional information. Do not file duplicate forms, but for future filings we encourage taxpayers to consider the ease, convenience and speed of electronically filing Form 2290 .
- You may use a credit card or debit card to pay the Heavy Highway Vehicle Use Tax. See the information under “Ready to File? Here’s How” below.
- Do I Need to Pay the Heavy Highway Vehicle Use Tax? is a short, interactive interview that can help you determine if you’re required to pay highway use tax on a highway motor vehicle.
Important Reminders
- File Form 2290 for any taxable vehicles first used on a public highway during or after July 2022 by the last day of the month following the month of first use. See When to File Form 2290 for more details.
- Everyone must complete the first and second pages of Form 2290 along with both pages of Schedule 1. You only need to complete the “Consent to Disclosure of Tax Information” and “Form 2290-V, Payment Voucher” pages when applicable.
- You must have an established employer identification number (EIN) to file Form 2290. Apply online now if you don’t already have an EIN; it will take us about four weeks to establish your new EIN in our systems.
- If you require in-person IRS help, you must schedule an appointment with an IRS Taxpayer Assistance Center by calling 844-545-5640. See Contact Your Local IRS Office for information.
Heavy Highway Vehicle Use Tax
Anyone who has registered or is required to register a heavy highway motor vehicle with a taxable gross weight of 55,000 pounds or more in their name at the time of first use on the public highways during the reporting period must file Form 2290, Heavy Highway Vehicle Use Tax Return.
The filing season for Form 2290 filers is July 1 through June 30. The filing deadline for Form 2290 is based on the month you first use the taxable vehicle on public highways during the reporting period.
- For vehicles you first use on a public highway in July, file Form 2290 between July 1 and August 31.
- The tax for the current filing season will be prorated for vehicles you first use on a public highway after July. File Form 2290 by the last day of the month following the month in which you first used the vehicle on a public highway. See When to File Form 2290 for more details.
The vehicle’s registration renewal date does not change the filing due date for taxes. Taxpayers must file Form 2290 by the last day of the month following the month the taxpayer first used the vehicle on a public highway.
Gather - File - Pay
Ready to File? Here's How
If you have taken advantage of PaperWerks Client Accounting Services, then you have all you need to get started. Follow these three steps to get your taxes filed.
Gather your information
- Employer identification number. You cannot use your Social Security number. If you don’t already have an EIN, apply now. It will take us about four weeks to establish your new EIN in our systems.
- Use the same name on your Form 2290 as was assigned to you with your EIN. Your name control on Form 2290 must match your EIN.
- Vehicle Identification Number of each vehicle.
- Taxable gross weight of each vehicle. Use the Tax Computation table on page two of Form 2290 to calculate your tax based on each vehicle’s taxable gross weight.
File
- E-file. E-filing is required if you are reporting 25 or more taxed vehicles on a Form 2290 and encouraged for all for faster processing. You can receive a watermarked Schedule 1 within minutes.
Note. To avoid problems, ensure the watermark on your Schedule 1 is legible before submitting it to your state’s department of motor vehicles. You may need to reprint with fresh ink or on a different printer to ensure a legible watermark.
- Complete and mail Form 2290. See Form 2290 Instructions for the correct mailing address. Expect to receive your stamped Schedule 1 within 6 weeks after we receive your Form 2290.
Pay
- You must pay the tax in full with your Form 2290.
- Pay your taxes by credit card or debit card. You can pay by internet, phone or mobile device whether you e-file or mail your return.
- Electronic funds withdrawal. Authorize a direct debit as part of the e-file process.
- Electronic Federal Tax Payment System. This requires advanced enrollment, allow 5-7 business days for new accounts.
- Check or money order using Form 2290-V, Payment Voucher. Mail to:
Internal Revenue Service
P.O. Box 932500
Louisville, KY 40293-2500