Basic 2290 Information
Form 2290 (Heavy Highway Vehicle Use Tax or HVUT)
Who must file:
You must file Form 2290 and Schedule 1 for the tax period beginning July 1 and ending June 30 if a taxable highway motor vehicle is registered or required to be registered in your name under State, Canadian or Mexican law at the time of its first use during the period and the vehicle has a taxable gross weight of 55,000# or more.
When to file for new operations or purchases:
Form 2290 must be filed for each month a taxable vehicle is first used on public highways during the current period July 1 – June 30. The Form 2290 must be filed by the last day of the month following the month of first use.
Example: John uses a taxable vehicle on a public highway by driving it home from the dealership on September 1, 2016, after purchasing it.
John must file Form 2290 by October 31, 2016, for the period beginning September 1,2016, through June 30, 2017.
Please keep in mind that if you mail the payment in, it may possibly take the IRS 4-6 weeks to return your stamped receipt to you. Your stamped receipt is needed to obtain new plates or renew your base plates for your truck. However, you can make the payment at any IRS office in person and walk out with your paid receipt. To find an IRS office in your area visithttp://www.irs.gov/uac/Contact-Your-Local-IRS-Office-1 and click on the state.
You must obtain a Employer Identification Number (EIN) to use for your 2290 filing. If you don't remember your EIN# or if you are not sure if the number is still good, you can call the Form 2290 help line at 1-866-699-4096 and the IRS will look it up for you.
If you are new to the business, and you don't have an EIN#, you can apply for one on-line at www.irs.gov, go to "Hot Topics", then click on Employer Identification Numbers for more information.
Interested in OOIDA filing your 2290?
The Business Services Dept. at OOIDA can process your 2290 electronically and have your e-filed receipt back to you usually within 48 hours.
The document link below includes both the Form 8453-EX and the 2290 (HVUT) worksheet. The form you will need to fill out and send back to our Business Services Dept:
- Form 8453-EX & 2290 (HVUT) Worksheet
Excise Tax Declaration for an IRS e-file Return
You can fill the forms out online or you can print them and fill them out by hand using the freeAdobe Acrobat Reader. After filling out the forms, you will need to email or fax them to us.
Fax: 816-427-4470 or 816-867-2081
File your Form 2290 online
OOIDA has partnered with Express Truck Tax to help make online filing of your Form 2290 easy and convenient. You can access www.ooida2290.com from any computer, Android, iPhone or other mobile device to file your Form 2290. Pricing starts as low as $9.90 for a single truck. You will receive your stamped Schedule 1 in minutes and can e-vile VIN corrections for free. For more information, contact Express Truck Tax at 704-234-6005 or support@ExpressTruckTax.com.
For additional information concerning filing your Form 2290, contact OOIDA Business Services at 800-444-5791.