As part of filing your Form 2290 Heavy Vehicle Use Tax (HVUT) return, a Schedule 1 must be submitted to the Internal Revenue Service (IRS). While it might not be complicated, the Form 2290 Schedule 1 is a very important part of the HVUT filing.

What is Form 2290 Schedule 1?

Essentially, the Form 2290 Schedule 1 is a list of your qualified vehicles (those weighing 55,000 pounds or more). Each vehicle identification number (VIN) is listed separately and given a designated category, which is based on vehicle weight. All qualified vehicles must be listed, including vehicles you intend on claiming a suspension from tax.

Note: Vehicles may only be listed as suspended when mileage will not exceed 5,000 miles (7,500 miles for agricultural vehicles) during the tax period.

Once submitted as part of the entire Form 2290 filing, you’ll receive a paid receipt copy of your 2290 Schedule 1.

Why is Form 2290 Schedule 1 important?

The Form  2290 Schedule 1 paid receipt becomes your proof of tax payment for the vehicles listed. This proof of payment is required before you can register vehicles with a state’s motor vehicle office.

E-file for faster approval

Carriers filing a return for 25 or more vehicles are required to file electronically through an e-file program, such as J. J. Keller's 2290online.com. However, any carrier can — and is encouraged by the IRS — to file electronically. The benefit to e-filing is that the Schedule 1 paid receipt can be available within minutes of the IRS accepting your return.