The deadline to file and pay heavy highway vehicle use tax is Monday, August 31. All taxpayers who file Form 2290 are encouraged to do so electronically. Those with 25 or more taxed vehicles must e-file. All the information needed to file is on the Trucking Tax Center. Taxpayers who e-file can get a stamped Schedule 1 within minutes after the IRS accepts the form. Due to COVID-19, those who choose to file on paper can expect a significant delay in receiving their IRS stamped Schedule 1.
Here are the steps taxpayers should follow:
Gather information. Filers will need these things to complete and file their 2290:
Employer identification number. Taxpayers cannot use their Social Security number. Anyone who doesn’t already have an EIN can apply online. Taxpayers should use the same name on their Form 2290 as was assigned to them with their EIN. The name control on Form 2290 must match their EIN.
Vehicle identification number of each vehicle.
Taxable gross weight of each vehicle. Filers can use the table on page 2 of the Form 2290 to calculate their tax for vehicles based on each vehicle's weight.
File. There are two ways taxpayers can file Form 2290:
E-file. All taxpayers can file electronically for faster processing. Taxpayers who are reporting 25 or more vehicles are required to file electronically.
Pay. There are several ways for taxpayers to pay what they owe:
Electronic funds withdrawal. Taxpayers can authorize a direct debit when they file electronically.
Electronic Federal Tax Payment System. Using this system requires advanced enrollment.
Check or money order. Mail Form 2290 and Form 2290-V, Payment Voucher, to: Internal Revenue Service P.O. Box 932500 Louisville, KY 40293-2500
Those who are unsure if they are required to file this for m can use the Do I Need to Pay the Heavy Highway Vehicle Use Tax? tool. Using this tool, owners answer a series of question to help determine if they are required to pay highway use tax.