What Is Form 2290 and When Is It Due?

Form 2290 serves many purposes for truck drivers who need to report changes to their tax status, vehicle, or truck weight. Fortunately, it’s easy to complete and file your Form 2290, but there are some things you should know, such as the Form 2290 due date, before you do! 

What is a 2290 Form in trucking?

Form 2290 officially known as the Heavy Highway Vehicle Use Tax Return, is a specialized tax form created specifically for truckers. This form's primary function is to calculate the Federal excise tax related to highway usage. It's important to remember that truck drivers are typically required to pay this tax on an annual basis. However, there are some exceptions.

What is Form 2290 used for?

Form 2290 is used by anyone who has registered or is required to register a heavy highway motor vehicle in their name at the time of first use on the public highways during the reporting period. This highway motor vehicle must have a taxable gross weight of 55,000 pounds or more.  

How do I file Form 2290?

This is your Form 2290 instructions on filing! There are two options to file Form 2290 with the IRS: mail and electronically. In addition to this form, you’ll need two copies of Schedule 1. One copy will be submitted to the IRS, and the second copy will be returned to you with a stamp as proof of payment.

Use the address displayed under "Where To File" to mail Form 2290. If you didn't pay via Electronic Federal Tax Payment System (EFTPS) or using a credit or debit card, include a Form 2290-V with your check or money.

Information Required to file Form 2290

• Your Employer Identification Number (EIN). 
• The Vehicle Identification Number (VIN) of each vehicle. 
• The taxable gross weight of each vehicle to determine its category.

When is Form 2290 due in 2023?

The deadline to file Form 2290 depends on when you drive your truck. If you’ve driven your vehicle within the current month, you’ll have until the last day of the following month to file Form 2290 and pay. This deadline applies if you’re paying or reporting the suspension of tax for your truck. It also applies federally, regardless of when state registration is due, so consider state registration deadlines.

If the last day of the following month is on a legal holiday, Saturday, Sunday, or legal holiday, you’ll have until the next business day to file Form 2290.

Form 2290 FAQs

Who needs to file Form 2290?

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. Vehicles used for 5,000 miles or less (7,500 for farm vehicles) must file a return but are excluded from paying the tax.

What happens if you don’t file Form 2290?

Failure to complete the filing deadline results in a penalty of 4.5% of the total amount due. If not addressed, the penalty can be increased monthly for up to five months. 

Do I have to file Form 2290 every year?

If your vehicles have a combined gross weight of 55,000 pounds or more, the IRS requires you to file a Form 2290 by the end of the following month that the vehicle is first used on public highways.

How much does Form 2290 cost?

Fees associated with Form 2290 are based on gross taxable weight per vehicle. A vehicle having a registered gross vehicle weight of 55,000 pounds pays $100. Additional weight over 55,000 lbs is subject to paying $22 per 1,000 lbs, up to a maximum of 75,000 lbs. 

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Form 2290 and other tax-related issues can make you a distracted truck driver. That's why so many truckers use 1-800Accountant's professional suite of services. Our tax professionals will handle even the most complex tax forms and deductions. From easy-to-understand bookkeeping to affordable payroll to personal income tax preparation, we have you covered for the long haul.