IRS offers free webinar for Heavy Vehicle Highway Use Tax (Form 2290)
The Internal Revenue Service is hosting a free, 60-minute webinar, “Understanding Form 2290 – Heavy Highway Vehicle Use Tax,” on Thursday, Aug. 15 at 1 p.m. CST.
Truckers and others who use a taxable heavy highway motor vehicle on a public highway in July 2019 must file Form 2290, Heavy Highway Vehicle Use Tax, and pay the tax due (if applicable) for their vehicles by September 3, 2019. The deadline is extended this year since August 31 is a Saturday and Monday, September 2, is a federal holiday.
For any taxable vehicles first used on a public highway after July 2019, file Form 2290 by the last day of the month following the month of first use.
The easiest and most efficient way to file Form 2290 is electronically, which allows you to receive your IRS-stamped Schedule 1 within minutes.
Most of the Form 2290 information on IRS.gov is available via links on the Trucking Tax Center.
You must have an employer identification number (EIN) to file Form 2290. Apply online for your EIN. Please allow two weeks for the IRS to process EIN requests before e-filing Form 2290.
There are several ways to pay the tax, including by credit card or debit card. Here are the payment methods:
- Pay your taxes by credit card or debit card; You can pay by internet, phone, or mobile device whether you e-file or mail your return.
- Electronic funds withdrawal; authorize a direct debit as part of the e-file process.
- Electronic Federal Tax Payment System; requires advanced enrollment, allow 5-7 business days for new accounts.
- Check or money order using Form 2290-V, Payment Voucher. Mail to:
Internal Revenue Service
P.O. Box 932500
Louisville, KY 40293-2500
Electronically file and pay Form 2290 taxes to get your Schedule 1 quicky. Electronic filing is required for taxpayers reporting 25 or more vehicles on Form 2290, and the IRS encourages electronic filing for all Form 2290 taxpayers.
You can electronically file Form 2290 and pay any Heavy Highway Vehicle Use Tax due online and receive your IRS-stamped Schedule 1 electronically within minutes. You can then print your Schedule 1 and provide it to the state Department of Motor Vehicles, without visiting an IRS office.
If you choose to visit your local IRS office, be aware that IRS Taxpayer Assistance Centers operate by scheduled appointments.
Visit or contact your local IRS office to find the closest Taxpayer Assistance Center and to make an appointment. You can also call the Form 2290 Call Site Monday-Friday, between 8 a.m. and 6 p.m. Eastern time. The toll-free number within the U.S. is 866-699-4096.
- Trucking Tax Center at IRS.gov/trucker, also available in Spanish
- Frequently Asked Questions for Truckers who e-file, also available in Spanish
- Publication 4900, E-file and E-pay Your Heavy Highway Vehicle Use Tax, also available in Spanish (PDF)
- Publication 510, Excise Taxes (Information on Fuel Tax Credits and Refunds)
- Publication 4941, No Dyed Fuel in Highway Vehicles, also available in Spanish (PDF)