Form 2290 Heavy Highway Use Tax: The Who, When, What & How

Who is required to file? 

Anyone who registers a heavy highway motor vehicle in their name with a taxable gross weight of 55,000 pounds or more are required to file a Form 2290 and pay the tax.

When do I file? 

The filing season for Form 2290 filers is July 1, 2022 through June 30, 2023. The filing deadline is based on the month you first use the taxable vehicle on public highways during the reporting period.

• If you first use your vehicle on a public highway in July, file the Form 2290 between July 1st and August 31st.
• The tax for the current filing season will be prorated for vehicles first used on public highways after the month of July. File the Form 2290 by the last day of the month, following the month in which you first used the vehicle on a public highway.

What information do I need? 

You will need to following information to fill out Form 2290:

• Employer Identification Number – You cannot use your Social Security number. Be sure to use the official name in which you registered your truck under, as shown on your EIN.
• Vehicle Identification Number for each vehicle.
• Taxable gross weight for each vehicle.

How do I file? 

File:

• E-file – Required if you are reporting 25 or more vehicles on Form 2290, but e-filing is encouraged to provide faster processing; you can receive a
  watermarked Schedule 1 within minutes.
• Complete and mail Form 2290 – Expect to receive your stamped Schedule 1 within 6 weeks after your Form 2290 is received.

Pay:

You must pay the tax in full with your Form 2290.

• Pay by Credit Card or Debit Card
• Electronic funds withdrawal
• Electronic Federal Tax Payment System (requires
  advanced enrollment)
• Check or Money Order