Frequently Asked Questions
Anyone who registers (or is required to register) a heavy highway motor vehicle with a taxable gross weight of 55,000 pounds or more and uses it on a public roadway must file a Form 2290, Heavy Highway Vehicle Use Tax Return, annually with the Internal Revenue Service (IRS). Proof that you paid the heavy highway use tax is required to register your vehicle in any jurisdiction, both initially and at renewal time. Proof of payment consists of a receipted Schedule 1 of Form 2290 that is returned to the taxpayer by the IRS after the taxpayer has paid the tax on the vehicle. The tax year is July 1 – June 30, with annual tax returns typically due by August 31 each year
Form 2290 is used for the following filings:
- Figure and pay tax due to the IRS on highway motor vehicles used during the reporting period with a taxable gross weight of 55,000 pounds or more;
- Claim suspension from the heavy highway use tax when a vehicle is expected to be used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the reporting period;
- Figure and pay tax due on a vehicle if you completed the suspension statement on another Form 2290 and that vehicle later exceeded the mileage use limit during the reporting period;
- Figure and pay tax due if, during the reporting period, the taxable gross weight of a vehicle increases and the vehicle falls into a new category;
- Claim a credit for tax paid on vehicles that were destroyed, stolen, sold, or used 5,000 miles or less (7,500 miles or less for agricultural vehicles);
- Report acquisition of a used taxable vehicle for which the tax has been suspended; and
- Figure and pay the tax due on a used taxable vehicle acquired and used during the reporting period.
Electronic filing is required when reporting 25 or more vehicles on Form 2290, and it is encouraged for all filings. Since processing is faster electronically, you can receive your watermarked Schedule 1 within minutes, so you can get your trucks registered and on the road.
If you are reporting fewer than 25 vehicles, you may complete and mail a Form 2290. With this option, you can expect to receive your stamped Schedule 1 within six weeks after the IRS receives your Form 2290.
Many third-party services offer 2290 filing assistance, be sure to 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.
If you buy one or more additional vehicles after filing your annual 2290, you must file a new Form 2290 listing only the new vehicles. You can e-file 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 should file the 2290 and pay the tax by October 31.
The heavy vehicle use tax (HVUT) is a federal tax program for certain heavy motor vehicles, including trucks, truck tractors, and buses, and is imposed for the use of public highways. The program includes requirements for filing taxes, recordkeeping, and reporting.
The tax is payable to the Department of the Treasury, Internal Revenue Service, on Form 2290, Heavy Highway Vehicle Use Tax Return.
Essentially, HVUT is the federal program, and the Form 2290 is the tax return used to comply with the filing requirements under the program.
Anyone who registers a heavy highway motor vehicle in their name with a taxable gross weight of 55,000 pounds or more must file Form 2290 and pay the tax. Vehicles that are used for 5,000 miles or less (7,500 for farm vehicles) are required to file a return but are excluded from paying the tax. Your records will need to include the date the vehicle was acquired and the name and address of the person from whom it was acquired. If you don’t pay the tax, you’ll be unable to obtain a license plate for the semi-truck.
If you buy the heavy highway motor 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 should file the 2290 and pay the tax by October 31.
With 2290online.com, Heavy Vehicle Use Tax e-filing is fast and easy. Just follow these step-by-step guidelines.
The annual taxable period begins on July 1 of the current year and ends on June 30 of the following year. For vehicles that are in use at the beginning of the tax period, your 2290 filing deadline is August 31, 2022. Taxes on the full tax period must be filed and paid in advance.
There is an IRS mandate for larger fleets. Any fleet that has over 25 vehicles over 55,000 pounds (combined gross vehicle weight) must electronically file Form 2290. Learn More.
For vehicles in service for a full year, the filing is once. For new vehicles, Form 2290 must be filed by the last day of the month following the month of first use. See Form 2290 due dates.
Yes, single 2290online accounts can be used to create and file for multiple companies and multiple EINs. Once you are logged in, go to the Company Setup tab.
Option 1: Single Fleet Account for companies with multiple EINs to file.
Option 2: Tax Preparer Account for third parties.
Your own fleet's truck number. Each truck/vehicle must have a unique number.
The Disposition Date indicates when the vehicle was no longer active in your fleet. If you enter a disposition date, the vehicle cannot be included in a new filing to appear on your Schedule 1, but you can claim the vehicle for credit.
This is the heaviest the vehicle could be including a loaded trailer it may pull. Enter this with no punctuation (ex. 80000).
Typically within 1 business day.
Yes, you can e-file subsequent 2290 returns.
Unless you're a third party filer, the company that owns the vehicle typically files the annual Heavy Vehicle Use Tax.
Companies should protect themselves by retaining proof of ownership and proof of 2290 filing and payment. The practice will help protect a company in potential IRS audits or assessments. See more information on 2290 HVUT recordkeeping.
The IRS digital e-file watermark tells you everything you need to know. When you receive your stamped Schedule 1, look for the watermark and you'll know it's the right document. The IRS will apply a digital watermark to your Schedule 1. This electronic Schedule 1 is your official proof of payment, and all DMV locations are required to accept this document.
Your User Name is the email address used at the time of sign up. Your password was generated and emailed to the User Name email address given at the time of sign up.
If you have a problem with your password, it can be reset. Email Support at email@example.com. Include the User Name and Company Name associated with your account. A new password will be sent to the User Name email address.
Enter your vehicles in the Vehicles tab.
- Option 1: Enter manually by clicking on Add a Vehicle
- Option 2: If you have a large quantity of vehicles, you can Import Vehicles
Choose Tax Filing tab. Under Common Tasks, choose Add 2290 Tax Filing. Follow the step-by-step instructions.
- A list of your vehicles, gross vehicle weight, and VINs.
- Payment method (checking account number and routing information for IRS, or EFTPS account)
- A printer and a scanner
Start your tax filing by going to the Tax Filing tab. Under Common Tasks, choose Add 2290 Tax Filing. Follow the step-by-step instructions.
Click on the Tax Filing tab. Choose the appropriate option under Common Tasks.
Verify the vehicle information entered. If "Taxable Gross Weight" is less than 55,000 lbs., then you do not need to file the Heavy Vehicle Use Tax and the site will not allow you to select the vehicle. Also check that you do not have a "Disposition Date" entered (see above).
The PIN is a five (5) digit number that you create to digitally sign the 8453-EX. To create the PIN, simply type any 5 digit number in the entry box and click 'Next'.
The 8453-EX scanned document needs to be either a PDF or TIFF file image and also needs to be small enough for the site to upload. If the scanned document was scanned as a color or gray scale image, the file will be too large to upload. You will need to re-scan the document and create a black and white file. A normal file size for this is less than 1 MB.
Your stamped Schedule 1 and your accepted 2290 form will be delivered to your 2290online.com account. You will be notified by email when your 2290 tax filing is processed by the IRS. Then log into your account, and your filing information will include a 'view' option to open and print the Schedule 1.
Do NOT start a new return. Log into your account and click on your Return Number. This will take you to the Summary screen with the details of the rejection. If the message indicates a problem with:
- EIN – Go to the FAQ section for Truckers Who e-file at: http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/FAQs-for-Truckers-Who-e-file. For additional assistance, the Business and Specialty Tax Line at 1-800-829-4933 is available to determine the name control. When calling the Business Specialty Tax Line, you need to ask for your name control to resolve the rejected e-file return issue.
- Name Control and Company Name is a person's name – Edit Name Control via Company Setup tab to the first four letters of a person's last name.
- Time or date and payment – Resubmit the same filing without making changes.
A receipt for the charges to your credit card will be emailed after the charges are posted to your account. This would typically occur within five business days.
There are two payments required to eFile:
- IRS tax payment: Paid with direct debit with checking or savings account, or Electronic Federal Tax Payment System (EFTPS). For your tax if there are zero dollars due, the payment method must be EFTPS.
- J. J. Keller's 2290 service fee: Paid via credit card – Visa, MasterCard, American Express.
No, the IRS only accepts payment via EFTPS (Electronic Federal Tax Payment System) or ACH (Bank Debit).
Paying 2290 taxes via ACH Bank Debit is easiest because you simply enter your bank account information in 2290online.com as part of the filing process. The IRS then withdraws funds from the account. The other payment method, EFTPS, is described below.
Visit https://www.eftps.gov/eftps/ to learn more. EFTPS was developed by the U.S. Department of the Treasury Internal Revenue Service to enable taxpayers to pay their federal taxes electronically online. Electronic Federal Tax Payment System (EFTPS) is FREE from the U.S. Treasury. Pay all federal taxes electronically - online or by phone 24/7.
If you select EFTPS, you will need to perform the additional steps of initiating your payment amount through your EFTPS account.
If you are in a hurry to file, and you do not have a EFTPS account, do not select the EFTPS option. If you choose the EFTPS method to pay your IRS taxes, you will want to sign up as soon as possible. Within 15 business days your Personal Identification Number (PIN) will be mailed to your IRS Address of Record. You will also receive confirmation materials including instructions on how to obtain your Internet Password for secure use of EFTPS online.
Yes. However, only the service fees may be paid by credit card. IRS payments must be made electronically via EFTPS or ACH debit.
J. J. Keller accepts Visa, MasterCard, and American Express.
2290 taxes must be filed separately for each company you represent. You can file on behalf of others, but you cannot 'group' filings. Each 2290 filing is done for a single company, and requires a unique Employer Identification Number (EIN).