If your vehicle weighs 55,000 pounds or more, you may need to file a Form 2290 and pay heavy vehicle use taxes (HVUT) before you can register your vehicle and drive it on public roadways.

You must file the Form 2290, Heavy Highway Vehicle Use Tax Return, annually with the Internal Revenue Service (IRS) if:

• You register (or are required to register) a heavy highway motor vehicle with a taxable gross weight of 55,000 pounds or more, and
• Plan to use it on a public roadway.

The gross taxable weight of a vehicle is determined by adding:

• The actual unloaded weight of the vehicle fully equipped for service,
• The actual unloaded weight of any trailers or semitrailers fully equipped for service customarily used in combination with the vehicle, and
• The weight of the maximum load customarily carried on the vehicle and on any trailers or semitrailers customarily used in combination with the vehicle.

The program applies to individuals, corporations, partnerships, and any other type of organization (including nonprofit charitable, educational, etc.). Certain groups and vehicles qualify for exemptions. Exempt carriers may be required to file with the IRS but are exempt from paying the tax.

You'll need proof of payment to register your vehicle

Proof that you paid the HVUT is required to register your vehicle in any jurisdiction, both initially and at renewal time. Your proof of payment is a stamped Schedule 1 of Form 2290 that the IRS returns to you after you pay the tax on the vehicle.

The tax year is July 1 – June 30, with annual tax returns due by August 31 each year.

Bought a vehicle? File and pay within a month

If you buy a taxable vehicle after filing your annual 2290, you must file a new Form 2290 listing only the new vehicle. E-file that Form 2290 any time before the last day of the month following the month the new vehicle was first used on public highways. For example, if you first use the new truck during September, you must file the 2290 and pay the tax by October 31.

If you purchased your heavy truck from the dealer and drove it over public highways to your home, the drive home was your first taxable use of the vehicle.

Two ways to file the 2290 form

E-filing: Filing the 2290 online is required when reporting 25 or more vehicles, and it is encouraged for all filings. Since processing is faster electronically, you can receive your watermarked Schedule 1 more quickly to get your trucks registered and on the road.

You cannot e-file your Form 2290 on IRS.gov, you must use one of the participating commercial software providers authorized by the IRS. Many third-party services offer 2290 filing assistance, so be sure to research and choose a trustworthy firm.

J. J. Keller is a well-known industry leader and an authorized IRS e-file provider. With J. J. Keller’s 2290online.com service, you can complete and e-file your Form 2290 in minutes and have your Schedule 1, with electronic stamp showing proof of heavy vehicle use tax paid, in as little as 24 hours.

Mail or fax: If you are reporting fewer than 25 vehicles, you may complete and mail or fax a paper Form 2290. With this option, you can expect to receive your stamped Schedule 1 within six weeks after the IRS receives your Form 2290.