HVUT

Form 2290 Instructions 2024-2025

Form 2290 is used to report and pay HVUT for vehicles over 55,000 lbs; e-file with ExpressTruckTax for quick Schedule 1 processing and easy filing.

Guaranteed Schedule 1 or Your Money Back

Free VIN Checker & VIN Corrections

Copy Details From Your Last Return

US-Based Customer Support in Both English & Spanish

IRS form 2290 for 2024-2025 Line by Line Instruction

The Form 2290 is used to pay the Heavy Vehicle Use Tax on heavy vehicles (trucks) operating on public highways with a gross weight of 55,000 pounds or more. Taxes collected will be used for highway construction and maintenance.

To help with HVUT 2290 filing, ExpressTruckTax has created this resource to walk you through each line of Form 2290.

Basic Business Details

The first section of the Form 2290 asks for basic information about your business including Name, EIN, and Address. The second section of the Form 2290 is used to make amendments to an old Form 2290 or to report a final return (if you are getting out of the business, switching trucks, etc.). This section has four different options:

Address Change

To report a change in address

VIN Correction

To report a VIN change for a previously filed Form 2290

Amended Return

To report any additional tax from an increase in taxable gross weight or from a suspended vehicle that exceeded mileage exemptions

Part I - Figuring the Tax

How to calculate your HVUT tax:

First Use Month

The First Use Month is the date that you first used your truck.

If July is your first use month, enter 202407 in the boxes to the right. Otherwise, just enter the first used month.

Tax

The total tax amount for vehicles reported on page 2, column (4).

Additional tax from an increase in taxable gross weight

Use only when the taxable gross weight of a vehicle increases and the vehicle falls in a new category.

Total tax

If you entered additional taxes on Line 3, add it to the amount on line 2 and enter the sum on line 4.

Credits

Use only if you are claiming a credit on a vehicle that was sold, destroyed, or driven 5,000 miles or less (7,500 or less for an agricultural vehicle) last year.

Balance due

If you are claiming credits, subtract line 5 from line 4 and enter the amount on line 6. This will be the amount you owe the IRS.

If you want to pay by EFTPS, select that option now.

Part II - Statement in Support of Suspension

Complete the line that is applicable to you.

Third-Party Designee

If you want to give permission to someone to be able to discuss your Form 2290 with the IRS, check “Yes” here. Then, provide their name, phone number and the personal identification number.

Signing Form 2290

Make sure that you have signed your Form 2290 before mailing it to the IRS. Unsigned forms will be sent back and won’t be considered as filed.

Paid Preparer Use Only

If you have someone filing your Form 2290 for you, they need to complete this section with their name, PTIN, Firm Name, EIN, Date, Contact Number, and address.

Computing HVUT Taxes

HVUT tax calculation is based on the taxable gross weight category and the number of taxable vehicles. Taxable gross weight is identified by a separate category starting from 55,000 pounds (Category A) to 75,000 pounds (Category V) or more.

Amount of Tax = Annual Tax or Partial-period tax multiplied by Number of vehicles.

If you have vehicles of the same category, enter it on the respective row, and if it is from the same category enter the number of vehicles. After computing taxes you have to pay the taxes to the IRS, click here to know more about the IRS
payment methods.

Schedule 1 (Form 2290) - Schedule of Heavy Highway Vehicles

Form 2290 comes with two copies of Schedule 1. You have to complete both copies and file them with the IRS. One copy will be used by the IRS for its reference and another copy will be sent back to you with a stamp which is commonly known as 2290 Stamped Schedule 1.

Information: When you file Form 2290 by paper, usually it takes up to 4 to 6 weeks to receive your Schedule 1 from the IRS. E-file 2290 and instantly receive your Schedule 1.

Declaring a Suspended vehicle (Category W)

Check either of the options:

  • Driven 5,000 miles or less
  • Driven 7,500 miles or less (for agricultural vehicles)

A vehicle is considered suspended from the Form 2290 if it is not driven more than 5,000 miles (or 7,500 for agricultural vehicles) in a given year. Suspended vehicles are exempt from HVUT taxes, but are still required to file the Form 2290.

Line 8: Check the box on line 8a if you are claiming suspended vehicles for last year. Enter the VIN on line 8b.

Line 9: If you sold or transferred the suspended vehicle reported on line 7, enter the VIN for that vehicle and who it was transferred to and when.

Completing Schedule 1 (Form 2290)

Enter business details such as name, EIN, and address. Also, make sure that you have entered the first used month of the vehicles that you are reporting under Schedule 1. This information must match the information that is reported on Form 2290.

Part I - Vehicles You are Reporting

In Part I, Enter the VIN and the weight category for the vehicles that you are reporting.

Part II - Summary

Part II requires a summary of the vehicles such as the total number of vehicles reported, including taxable and suspended if any of which are reported on Form 2290.

Information: If you have vehicles with different first used month, you have to file a separate Form 2290 with the IRS. Follow the same instructions to complete the Form 2290 and to calculate the HVUT taxes.

Form 2290-V Payment Voucher

In case you choose to pay your HVUT taxes by check or money order, please use this Form 2290-V payment voucher and send it along with your Form 2290 to the IRS. Form 2290-V requires Name, EIN, address, First Used Month, and the amount that you are sending along with this payment voucher.

Send Form 2290, along with this payment voucher Form 2290-V, and payment to: Internal Revenue Service, P.O. Box 932500, Louisville, KY 40293-2500.

File 2024-2025 Form 2290 Electronically

Get started now with ExpressTruckTax and e-file your Form 2290 in less than a few minutes. You get your 2290 Schedule 1 in minutes through your registered email. You can also opt to receive Schedule 1 via fax or postal mail.

Why you should E-File your 2290 with ExpressTruckTax

  • Get Stamped Schedule 1 in Minutes
  • Guaranteed Schedule 1 or your Money Back
  • Free 2290 VIN Correction

Our Happy Customers

“That's it? Fantastic. This is the first time in 18 years I haven't had to go to the IRS office. I love you guys!”

“Having Express Truck save my info from previous years, automatically fill in new form is simple and easy. ”

Get Started Today with ExpressTruckTax

Online IRS-Authorized HVUT E-Filing Software You Can Trust

Get Your 2290 Stamped Schedule 1 Now

File your 2290 for the 2024-2025 tax period and get your stamped Schedule 1 in minutes!