Tag: Form 2290

The Heavy Vehicle Use Tax (HVUT) is a federal tax that truckers, fleet owners, and vehicle operators must pay annually for heavy vehicles operating on public highways. Administered by the Internal Revenue Service (IRS), this tax is reported and paid through HUVT Form 2290. For the 2025-26 tax year, EZ2290, an IRS-authorized e-file provider, offers a clear, accurate, and secure way to file HUVT Form 2290 online. This guide provides a detailed walkthrough of the e-filing process, key deadlines, compliance tips, and answers to common questions to ensure a smooth experience. 

 

 

 

What is HUVT Form 2290?

HUVT Form 2290, or the Heavy Highway Vehicle Use Tax Return, is used to report and pay the HVUT for vehicles with a taxable gross weight of 55,000 pounds or more that operate on public highways. The tax supports the maintenance and construction of U.S. highways, ensuring safe and reliable infrastructure. 

• Applies to trucks, truck tractors, buses, and similar vehicles. 

• Tax year runs from July 1, 2025, to June 30, 2026. 

• EZ2290 provides a user-friendly platform with 24/7 support for HUVT Form 2290 filing. 

 

Who Must File HUVT Form 2290?

You are required to file HUVT Form 2290 if you fall into one of these categories: 

• Heavy Vehicle Owners: Individuals or businesses operating trucks, truck tractors, or buses with a taxable gross weight of 55,000 pounds or more. 

• Leased Vehicle Operators: Lessees responsible for registering and operating heavy vehicles. 

• Logging Vehicle Owners: Those transporting harvested forest products, eligible for reduced tax rates. 

• Agricultural Vehicle Owners: Vehicles used exclusively for farming, subject to a 7,500-mile limit for tax suspension. 

• Government Entities: Must file to report vehicles, though often exempt from payment. 

• Non-Profit Organizations: May qualify for exemptions or reduced rates but must file if operating heavy vehicles. 

• Suspended Vehicle Owners: Vehicles expected to travel 5,000 miles or less (or 7,500 miles for agricultural vehicles) must be reported for tax suspension. 

For more details on exemptions for non-profits, visit IRS Exempt Organization Types. 

 

HUVT Form 2290 vs. Other Truck Taxes

HUVT Form 2290 is specific to the HVUT, but truckers may encounter other taxes. Here’s how it compares: 

Tax Type	Description	Administered By	Filing Method
HUVT Form 2290 (HVUT)	Annual tax for vehicles 55,000 lbs or more, funds highway maintenance	IRS	E-file or paper
Federal Excise Tax (FET)	One-time 12% tax on retail sale of heavy trucks, trailers, or tractors	IRS	Form 720, quarterly
State Fuel Taxes (IFTA)	Tax on fuel used in commercial vehicles, varies by state	State Agencies	IFTA quarterly reports
Property Taxes	Annual tax on vehicle ownership, based on value or weight	State/Local	Varies by jurisdiction

 

 

Before You Begin

To e-file HUVT Form 2290 with EZ2290, gather the following: 

• Employer Identification Number (EIN): Required for all filers; Social Security Numbers (SSNs) are not accepted. 

• Vehicle Identification Numbers (VINs): Unique identifiers for each vehicle. 

• Taxable Gross Weight: Total weight of the vehicle, including load and trailers. 

• Business Name and Address: Must match IRS records. 

• First Used Month: The month the vehicle was first used in the tax year. 

• Contact Information: Valid email and phone number. 

 

Required Information: 

Field Name	Description	Example
EIN	Unique IRS-assigned business identifier	12-3456789
Business Name	Legal name of the business	XXX Trucking LLC
Address	Business mailing address	123 Main St, City, USA
Tax Year	Tax period for filing	July 1, 2025 – June 30, 2026
Vehicle Identification Number (VIN)	Unique vehicle identifier	1FTFW1ET1EKE12345
Taxable Gross Weight	Total weight, including load	80,000 lbs
First Used Month	Month vehicle was first used in the tax period	July
Suspended Vehicles	Vehicles under 5,000 miles (7,500 for agricultural)	Yes/No
Tax Amount	HVUT amount based on weight and usage (calculated by EZ2290)	$550
Payment Method	Payment option (EFW, EFTPS, card, check/money order)	EFTPS
Contact Information	Email and phone of the responsible person	Email-id

 

 

E-Filing vs. Paper Filing

E-filing with EZ2290 is the IRS-recommended method, especially for filers with 25 or more vehicles, as it’s faster, more accurate, and eco-friendly. Here’s a comparison: 

Aspect	Paper Filing	E-Filing with EZ2290
Convenience	Requires mailing or in-person submission	File anytime, anywhere with internet access
Processing Time	Takes weeks to receive Schedule 1	Schedule 1 delivered in minutes
Error Correction	Manual, delays possible	Built-in validation and free corrections
Cost	Postage/travel costs	Starts at $19.99
Documentation	Physical storage required	Digital records, securely stored
IRS Acknowledgment	Delayed	Instant email confirmation
Eco-Friendliness	Paper-intensive	Paperless, environmentally friendly
Accessibility	Limited to IRS hours	24/7 access
Payment Options	Limited (check/money order)	EFW, ACH, EFTPS, card, check/money order
Ideal For	Those without internet access	Truckers seeking speed and accuracy

 

How to Calculate HVUT?

The HVUT is based on the taxable gross weight and the number of months a vehicle is used on public highways. Here’s the process: 

• Determine Taxable Gross Weight: Includes the vehicle’s unloaded weight, trailers, and maximum load. Applies to vehicles 55,000 pounds or more. 

• Tax Year: July 1, 2025, to June 30, 2026. 

• Weight Categories: 

• 55,000–75,000 lbs: Base tax of $100, plus $22 per 1,000 lbs above 55,000. 

• Over 75,000 lbs: Maximum tax of $550. 

• Prorated Tax: For vehicles first used after July, the tax is prorated based on the first used month. 

• Exemptions: Vehicles under 5,000 miles (7,500 for agricultural vehicles), government, or non-profit vehicles may be exempt. 

• Suspended Vehicles: Must file HUVT Form 2290 but owe no tax if under mileage limits. 

EZ2290 offers tax calculator so you can compute the HVUT ezily. 

 

Documents and Information Needed

Ensure you have: 

• EIN: Valid and at least 15 days old to be recognized by the IRS. 

• Business Name/Address: Must match IRS records. 

• VINs: Correct for each vehicle. 

• Taxable Gross Weight: For tax calculation. 

• First Used Month: For prorated tax. 

• Payment Method: Choose from EFW, EFTPS, credit/debit card, or check/money order. 

• Suspended Vehicles: Report vehicles under mileage limits. 

 

E-Filing HUVT Form 2290 with EZ2290

Follow these steps to e-file HUVT Form 2290 using EZ2290: 

• Create/Log In: Register at EZ2290.com (free, no credit card needed) or log in. 

• Enter Business Information: Input EIN, business name, and address. 

• Add Vehicle Information: Provide VIN, taxable gross weight, and first used month. Mark suspended vehicles if applicable. 

• Calculate Tax: Use EZ2290’s tax calculator to determine the HVUT. 

• Choose Payment Method: Select EFW, EFTPS, credit/debit card, or check/money order. 

• Review and Submit: Verify all details using EZ2290’s validation tools and submit to the IRS. 

• Receive Schedule 1: Get your IRS-stamped Schedule 1 via email in minutes. 

 

Why Use an IRS-Authorized E-File Provider Like EZ2290?

EZ2290 ensures compliance with IRS standards, offering: 

• Security: 256-bit encryption for data protection. 

• Accuracy: Real-time TIN matching and validation checks to minimize errors. 

• Convenience: Free VIN corrections, bulk filing, and 24/7 support.  

• Compliance: Direct submission to the IRS, ensuring validity. 

 

Pricing

Filing Type	Price
Single Vehicle	$19.99
Fleet of 2 Vehicles	$29.99
Fleet of 3 Vehicles	$39.99
Fleet of 4 Vehicles	$49.99
Fleet of 5 Vehicles	$59.99

 

Schedule 1

Schedule 1 is a key part of HUVT Form 2290, listing all taxable vehicles. Once processed, the IRS stamps and returns it as proof of HVUT payment. It’s required for: 

• Vehicle Registration: DMVs need it for registration/renewal. 

• Compliance Verification: Proves adherence to federal tax rules. 

• Fleet Management: Tracks tax status for each vehicle. 

 

 

Due Dates

• Annual Deadline: For vehicles first used in July 2025, file by September 1, 2025 (extended from August 31 due to the weekend). 

• Monthly Deadline: For vehicles first used in other months, file by the last day of the following month (e.g., October 2025 use → November 30, 2025). 

 

Late Payments and Penalties

Late filings incur: 

• 4.5% penalty of the total tax per month (up to 5 months). 

• 0.5% monthly interest on unpaid amounts. 

 

Bulk E-Filing

EZ2290 supports bulk e-filing for fleet owners, managers allowing: 

• Filing multiple HUVT Form 2290 returns simultaneously. 

• Automated data entry via spreadsheet uploads. 

• Reduced errors and administrative workload. 

 

Amendments

Amend HUVT Form 2290 for: 

• VIN Corrections: Free with EZ2290 to fix typos. 

• Low Mileage Exceeded: Report vehicles exceeding 5,000 miles (7,500 for agricultural) and pay additional tax. 

• Increased Taxable Gross Weight: Update weight changes due to modifications. 

 

Exemptions

HUVT Form 2290 exemptions include: 

• Agricultural Vehicles: Under 7,500 miles. 

• Logging Vehicles: Reduced rates for exclusive logging use. 

• Low Mileage Vehicles: Under 5,000 miles. 

• Government vehicles, American Red Cross vehicles, and qualified blood collector vehicles. 

 

 HUVT Form 2290 Rejections

Common rejection reasons: 

• Incorrect EIN: Must match IRS records and be at least 15 days old. 

• VIN Errors: Typos or duplicates. 

• Mismatched Business Name: Must align with IRS records. 

• Unpaid Tax: Incorrect calculations or payment issues. 

 

HUVT Form 2290 Retransmission

If rejected, retransmit HUVT Form 2290 via EZ2290 by: 

• Correcting errors (e.g., EIN, VIN, tax amount). 

• Resubmitting promptly to avoid penalties. 

 

HUVT Form 2290 Record Keeping

Keep records for 3 years: 

• Stamped Schedule 1: Proof of payment. 

• Vehicle Information: VINs, gross weights, mileage logs. 

• Supporting Documents: Sales, maintenance, or exemption records. 

 

Suspended Vehicles

Vehicles under 5,000 miles (7,500 for agricultural) are suspended from HVUT but must be reported. If mileage exceeds limits, amend HUVT Form 2290 to pay the tax. 

 

Extensions and Refunds

• Extensions: Available for natural disasters or IRS outages, but payment deadlines remain. Penalties apply for late payments. 

• Form 8849 Schedule 6: Claim refunds for vehicles sold, destroyed, stolen, or under mileage limits. File within 3 years of payment. 

• Low Mileage Credit: Claim via Form 8849 for vehicles under mileage thresholds. 

• Credit for Sold/Destroyed Vehicles: Submit Form 8849 with supporting documents (e.g., bill of sale, police report). 

 

Filing Categories

HUVT Form 2290 uses categories A to V to classify vehicles by taxable gross weight: 

Category	Gross Weight (lbs)	Tax Amount (Annual)
A	55,000	$100.00
B	55,001–56,000	$122.00
C	56,001–57,000	$144.00
D	57,001–58,000	$166.00
E	58,001–59,000	$188.00
F	59,001–60,000	$210.00

 

Compliance Requirements

• FMCSA Compliance: HUVT Form 2290 payment is required for safety and operational standards. 

• UCR Compliance: A current Schedule 1 is needed for Unified Carrier Registration. 

• DMV Compliance: Schedule 1 is required for vehicle registration/renewal. 

• IRP Registration: HUVT Form 2290 proof is needed for apportioned plates under the International Registration Plan. 

 

Key Terms of HUVT Form 2290

• EIN (Employer Identification Number): A unique IRS-assigned number for businesses, required for HUVT Form 2290 filing. 

• VIN (Vehicle Identification Number): A unique identifier for each vehicle, used to track HVUT compliance. 

• Taxable Gross Weight: Total weight of a vehicle, including load and trailers, determining HVUT amount. 

• Schedule 1: IRS-stamped document listing taxable vehicles, proof of HVUT payment. 

• Suspended Vehicles: Vehicles under 5,000 miles (7,500 for agricultural) exempt from HVUT but requiring HUVT Form 2290 filing. 

• Form 8849 Schedule 6: Form to claim refunds for sold, stolen, or low-mileage vehicles. 

• First Used Month: The month a vehicle is first operated on public highways in the tax year, used for prorated tax. 

 

FAQs

 

• What is Form 2290? 

HUVT Form 2290 is the IRS form used to report and pay the Heavy Vehicle Use Tax (HVUT) for vehicles with a taxable gross weight of 55,000 pounds or more operating on public highways. It supports highway maintenance and is filed annually for the tax year July 1, 2025, to June 30, 2026. 

 

• Who needs to file Form 2290? 

You must file HUVT Form 2290 if you are an owner-operator, fleet owner, lessee, or operator of heavy vehicles (55,000 lbs or more), including trucks, buses, or tractors. This also includes logging or agricultural vehicles, government entities, non-profits, and owners of suspended vehicles (under 5,000 miles or 7,500 for agricultural). 

 

• How does HUVT Form 2290 compare to other truck taxes? 

HUVT Form 2290 covers the HVUT, an annual tax for highway use. Unlike the Federal Excise Tax (FET, a one-time 12% tax on truck sales filed via Form 720), state fuel taxes (IFTA, quarterly), or property taxes (state-specific), HUVT Form 2290 is federal, IRS-administered, and focused on highway maintenance funding. 

 

• What is the history and purpose of HVUT? 

Introduced in 1956 under the Highway Revenue Act, the HVUT funds the Highway Trust Fund for road and bridge maintenance. It targets heavy vehicles (55,000 lbs or more) due to their impact on highways, ensuring infrastructure safety and reliability. 

 

• Where can I find HUVT Form 2290 terms explained? 

Key terms like EIN, VIN, taxable gross weight, Schedule 1, suspended vehicles, Form 8849, and first used month are defined in the Glossary of HUVT Form 2290 Terms section above. 

 

Get Started with EZ2290 Today

Did you know that over 600,000 heavy vehicles are registered annually in the U.S., contributing more than $1.8 billion to the Highway Trust Fund through the Heavy Vehicle Use Tax (HVUT)?. This federal tax, managed by the Internal Revenue Service (IRS) via Form 2290, ensures that truckers and fleet managers play a vital role in maintaining America’s 4.1 million miles of public highways. IRS Form 2290 for the 2025 tax year, filing HVUT doesn’t have to be a roadblock. With EZ2290, an IRS-approved e-file provider, you can file quickly, accurately, and securely, saving time and avoiding costly penalties.  

 

 

 

 

What is Form 2290?

Form 2290, known as the Heavy Highway Vehicle Use Tax Return, is used to report and pay the HVUT for vehicles with a taxable gross weight of 55,000 pounds or more operating on public highways. The tax funds the maintenance and development of U.S. highways, ensuring safe and dependable infrastructure. 

Key Points: 

• Applies to trucks, truck tractors, buses, and similar vehicles. 

• Tax period runs from July 1, 2025, to June 30, 2026. 

• EZ2290 offers an accessible platform with 24/7 support for Form 2290 filing. 

 

Who Must File Form 2290?

You must file Form 2290 if you belong to one of these groups: 

• Heavy Vehicle Owners: Individuals or businesses operating trucks, truck tractors, or buses with a taxable gross weight of 55,000 pounds or more. 

• Leased Vehicle Operators: Lessees responsible for registering and operating heavy vehicles. 

• Logging Vehicle Owners: Those transporting harvested forest products, eligible for reduced tax rates. 

• Agricultural Vehicle Owners: Vehicles used exclusively for farming, subject to a 7,500-mile limit for tax suspension. 

• Government Entities: Required to report vehicles, though often exempt from payment. 

• Non-Profit Organizations: May qualify for exemptions or reduced rates but must file if operating heavy vehicles. 

• Suspended Vehicle Owners: Vehicles expected to travel 5,000 miles or less (or 7,500 miles for agricultural vehicles) must be reported for tax suspension. 

For more details on exemptions for non-profits, visit IRS Exempt Organization Types. 

 

Before You Begin

To e-file Form 2290 with EZ2290, collect the following: 

• Employer Identification Number (EIN): Mandatory for all filers; Social Security Numbers (SSNs) are not permitted. 

• Vehicle Identification Numbers (VINs): Unique identifiers for each vehicle. 

• Taxable Gross Weight: Total weight of the vehicle, including load and trailers. 

• Business Name and Address: Must align with IRS records. 

• First Used Month: The month the vehicle was first used in the tax year. 

• Contact Information: Valid email and phone number. 

 

Required Information Table: 

Field Name	Description	Example
EIN	Unique IRS-assigned business identifier	12-3456789
Business Name	Legal name of the business	XYZ Trucking Co.
Address	Business mailing address	456 Oak St, Town, USA
Tax Year	Tax period for filing	July 1, 2025 – June 30, 2026
Vehicle Identification Number (VIN)	Unique vehicle identifier	2GTHW2FT2FKE54321
Taxable Gross Weight	Total weight, including load	78,000 lbs
First Used Month	Month vehicle was first used in the tax period	July
Suspended Vehicles	Vehicles under 5,000 miles (7,500 for agricultural)	Yes/No
Tax Amount	HVUT amount based on weight and usage (calculated by EZ2290)	$550
Payment Method	Payment option (EFW, EFTPS, card, check/money order)	EFTPS
Contact Information	Email and phone of the responsible person	email-id

 

E-Filing vs. Paper Filing

E-filing with EZ2290 is the IRS-preferred method, especially for filers with 25 or more vehicles, due to its speed, accuracy, and environmental benefits. Here’s a comparison: 

Aspect	Paper Filing	E-Filing with EZ2290
Convenience	Requires mailing or in-person submission	File anytime, anywhere with internet access
Processing Time	Takes weeks to receive Schedule 1	Schedule 1 delivered in minutes
Error Correction	Manual, delays possible	Built-in validation and free corrections
Cost	Postage/travel costs	Starts at $19.99, with bulk discounts
Documentation	Physical storage required	Digital records, securely stored
IRS Acknowledgment	Delayed	Instant email confirmation
Eco-Friendliness	Paper-intensive	Paperless, environmentally friendly
Accessibility	Limited to IRS hours	24/7 access
Payment Options	Limited (check/money order)	EFW, EFTPS, card, check/money order
Ideal For	Those without internet access	Truckers seeking speed and accuracy

 

How to Calculate HVUT?

The HVUT is based on the taxable gross weight and the duration of a vehicle’s use on public highways. Here’s the process: 

• Determine Taxable Gross Weight: Includes the vehicle’s unloaded weight, trailers, and maximum load. Applies to vehicles 55,000 pounds or more. 

• Tax Year: July 1, 2025, to June 30, 2026. 

• Weight Categories: 

• 55,000–75,000 lbs: Base tax of $100, plus $22 per 1,000 lbs above 55,000. 

• Over 75,000 lbs: Maximum tax of $550. 

• Prorated Tax: For vehicles first used after July, the tax is adjusted based on the first used month. 

• Exemptions: Vehicles under 5,000 miles (7,500 for agricultural vehicles), government, or non-profit vehicles may be exempt. 

• Suspended Vehicles: Must file Form 2290 but owe no tax if under mileage limits. 

EZ2290’s tax calculator automatically computes the HVUT based on your inputs, ensuring precision. 

 

Documents and Information Needed

Ensure you have: 

• EIN: Valid and at least 15 days old to be recognized by the IRS. 

• Business Name/Address: Must match IRS records. 

• VINs: Accurate for each vehicle. 

• Taxable Gross Weight: For tax calculation. 

• First Used Month: For prorated tax. 

• Payment Method: Choose from EFW, EFTPS, credit/debit card, or check/money order. 

• Suspended Vehicles: Report vehicles under mileage limits. 

 

E-Filing Form 2290 with EZ2290

Follow these steps to e-file Form 2290 using EZ2290: 

• Create/Log In: Sign up at EZ2290.com (free, no credit card required) or log in. 

• Enter Business Information: Provide EIN, business name, and address. 

• Add Vehicle Information: Input VIN, taxable gross weight, and first used month. Indicate suspended vehicles if applicable. 

• Calculate Tax: Use EZ2290’s tax calculator to compute the HVUT. 

• Choose Payment Method: Select EFW, EFTPS, credit/debit card, or check/money order. 

• Review and Submit: Check all details using EZ2290’s validation tools and submit to the IRS. 

• Receive Schedule 1: Obtain your IRS-stamped Schedule 1 via email in minutes. 

If rejected, EZ2290 provides free re-files and assistance to address issues. 

 

Why Use an IRS-Authorized E-File Provider Like EZ2290?

EZ2290 ensures compliance with IRS standards, offering: 

• Security: 256-bit encryption for data protection. 

• Accuracy: Real-time TIN matching and validation checks to reduce errors. 

• Convenience: Free VIN corrections, bulk filing, and 24/7 support. 

• Compliance: Direct submission to the IRS, ensuring authenticity. 

 

Pricing

EZ2290 provides cost-effective pricing without sacrificing quality: 

Filing Type	Price
Single Vehicle	$19.99
2-24	$24.99*
25-100	$34.99*
101-250	$49.99
251-1000	$74.99*
1001 or more	$99.99*
Unlimited Form 2290 Filings	$199

 

 

Payment Methods for HVUT

Choose from these IRS-approved payment options: 

• Electronic Funds Withdrawal (EFW): Direct bank debit during e-filing. 

• Electronic Federal Tax Payment System (EFTPS): Register at eftps.gov for free payments. 

• Debit/Credit Card: Pay via third-party processors (fees may apply). 

• Check/Money Order: Mail to the IRS, payable to United States Treasury, including EIN, tax period, and Form 2290 details. 

• Direct Wire Transfer: For large payments, follow IRS instructions. 

EZ2290 assists you through the payment process to prevent errors. 

 

Schedule 1

Schedule 1 is a critical part of Form 2290, listing all taxable vehicles. After processing, the IRS stamps and returns it as proof of HVUT payment. It’s required for: 

• Vehicle Registration: DMVs need it for registration/renewal. 

• Compliance Verification: Confirms adherence to federal tax rules. 

• Fleet Management: Tracks tax status for each vehicle. 

EZ2290 delivers your Schedule 1 digitally for convenient storage. 

 

Due Dates

• Annual Deadline: For vehicles first used in July 2025, file by September 1, 2025 (extended from August 31 due to the weekend). 

• Monthly Deadline: For vehicles first used in other months, file by the last day of the following month (e.g., October 2025 use → November 30, 2025). 

• Pre-Filing: EZ2290 permits pre-filing from June 1, 2025, to avoid congestion. 

 

Late Payments and Penalties

Late filings result in: 

• 4.5% penalty of the total tax per month (up to 5 months). 

• 0.5% monthly interest on unpaid amounts. 

File promptly with EZ2290 to avoid penalties. Contact the IRS for payment plan options if necessary. 

 

Bulk E-Filing

EZ2290 supports bulk e-filing for fleet managers, enabling: 

• Filing multiple Form 2290 returns at once. 

• Automated data entry through spreadsheet uploads. 

• Fewer errors and reduced administrative effort. 

 

Pre-Filing

Pre-filing with EZ2290 begins June 1, 2025, allowing early submission to: 

• Avoid the September 1, 2025, rush. 

• Ensure prompt Schedule 1 delivery. 

 

Amendments

Amend Form 2290 for: 

• VIN Corrections: Free with EZ2290 to correct errors. 

• Low Mileage Exceeded: Report vehicles surpassing 5,000 miles (7,500 for agricultural) and pay additional tax. 

• Increased Taxable Gross Weight: Update weight changes due to modifications. 

Log in to EZ2290, select “Amend Form 2290,” and submit corrections. 

 

Exemptions

Form 2290 exemptions include: 

• Agricultural Vehicles: Under 7,500 miles. 

• Logging Vehicles: Reduced rates for exclusive logging use. 

• Low Mileage Vehicles: Under 5,000 miles. 

• Government vehicles, American Red Cross vehicles, and qualified blood collector vehicles. 

File Form 2290 to report exempt vehicles, even if no tax is owed. 

 

Form 2290 Rejections

Common rejection reasons: 

• Incorrect EIN: Must match IRS records and be at least 15 days old. 

• VIN Errors: Typos or duplicates. 

• Mismatched Business Name: Must correspond with IRS records. 

• Unpaid Tax: Incorrect calculations or payment issues. 

EZ2290 offers free retransmission and support to resolve rejections. 

 

Form 2290 Retransmission

If rejected, retransmit Form 2290 via EZ2290 by: 

• Fixing errors (e.g., EIN, VIN, tax amount). 

• Resubmitting quickly to avoid penalties. 

 

Form 2290 Record Keeping

Retain records for 3 years: 

• Stamped Schedule 1: Proof of payment. 

• Vehicle Information: VINs, gross weights, mileage logs. 

• Supporting Documents: Sales, maintenance, or exemption records. 

EZ2290 stores records digitally for easy retrieval. 

 

Suspended Vehicles

Vehicles under 5,000 miles (7,500 for agricultural) are exempt from HVUT but must be reported. If mileage exceeds limits, amend Form 2290 to pay the tax. 

 

Extensions and Refunds

• Extensions: Available for natural disasters or IRS outages, but payment deadlines remain. Penalties apply for late payments. 

• Form 8849 Schedule 6: Claim refunds for vehicles sold, destroyed, stolen, or under mileage limits. File within 3 years of payment. 

• Low Mileage Credit: Claim via Form 8849 for vehicles under mileage thresholds. 

• Credit for Sold/Destroyed Vehicles: Submit Form 8849 with supporting documents (e.g., bill of sale, police report). 

 

Filing Categories

Form 2290 uses categories A to V to classify vehicles by taxable gross weight: 

Category	Gross Weight (lbs)	Tax Amount (Annual)
A	55,000	$100.00
B	55,001–56,000	$122.00
C	56,001–57,000	$144.00
D	57,001–58,000	$166.00
E	58,001–59,000	$188.00
F	59,001–60,000	$210.00

EZ2290 automatically assigns categories based on your inputs. 

 

Compliance Requirements

• FMCSA Compliance: Form 2290 payment is necessary for safety and operational standards. 

• UCR Compliance: A current Schedule 1 is required for Unified 

Frequently Asked Questions (FAQs)

• What is Form 2290? 

Form 2290 is the IRS form used to report and pay the Heavy Vehicle Use Tax (HVUT) for vehicles with a taxable gross weight of 55,000 pounds or more operating on public highways. It funds highway maintenance and is filed annually for the tax year July 1, 2025, to June 30, 2026, with EZ2290 offering a precise e-filing solution. 

 

• Who needs to file Form 2290? 

You must file Form 2290 if you’re an owner-operator, fleet manager, lessee, or operator of heavy vehicles (taxable gross weight of 55,000 lbs or more), including trucks, buses, or tractors. This covers logging or agricultural vehicles, government entities, non-profits, and owners of suspended vehicles (under 5,000 miles or 7,500 for agricultural). EZ2290 simplifies the process with tools like VIN validation and bulk filing. 

 

• When is the Form 2290 deadline for the 2025-26 tax year? 

The annual deadline for vehicles first used in July 2025 is September 1, 2025 (extended from August 31 due to the weekend). For vehicles first used in other months, file by the last day of the following month (e.g., October 2025 use → November 30, 2025). EZ2290 supports pre-filing from June 1, 2025, to avoid delays. 

 

• How does e-filing Form 2290 with EZ2290 work? 

E-filing with EZ2290 involves creating an account, entering your EIN and business details, adding vehicle information (VIN, taxable gross weight, first used month), calculating the HVUT with their tax calculator, selecting a payment method (EFW, EFTPS, card, or check), and submitting to the IRS. You receive a stamped Schedule 1 via email in minutes, with free corrections for errors like VIN mistakes. 

 

• What is Schedule 1, and why is it important? 

Schedule 1 is an IRS-stamped document listing all taxable vehicles filed via Form 2290, serving as proof of HVUT payment. It’s required for DMV registration, compliance verification, and fleet management. EZ2290 delivers Schedule 1 digitally, ensuring easy access and storage. 

 

Conclusion

 Filing Form 2290 for the 2025 tax year is a critical step for truckers and fleet managers to maintain compliance and keep vehicles operational. With EZ2290, the e-filing process is fast, accurate, and secure, offering features like bulk filing, free VIN corrections, and 24/7 support. By meeting deadlines, using tools like the tax calculator, and retaining records such as Schedule 1, you can avoid penalties and ensure smooth operations. Whether you manage a single truck or a large fleet, EZ2290 provides a cost-effective solution to handle HVUT requirements efficiently. 

 

Get Started with EZ2290

 EZ2290 makes Form 2290 e-filing for the 2025-26 tax year precise, secure, and affordable. With features like bulk filing, free VIN corrections, and 24/7 support, it’s the ideal platform for truckers and fleet managers. Visit EZ2290.com to create a free account, file your Form 2290, and receive your IRS-stamped Schedule 1 in minutes. Stay compliant, avoid penalties, and keep your vehicles on the road!