Heavy Highway Vehicle Use Tax, Form 2290, due Aug. 31

July 8, 2022

Land Line Staff

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The deadline is approaching for filing Form 2290, the Heavy Highway Vehicle Use Tax Return, with the Internal Revenue Service.

The federal highway use tax is paid annually to the IRS on vehicles operating on public highways with a gross weight of 55,000 pounds or more.

The tax period runs July 1 to June 30 each year. For trucks and other taxable vehicles in use during July, the Form 2290 and payments generally are due Aug. 31. State governments require proof of payment of the highway use tax as a condition of vehicle registration.

OOIDA created a video addressing the highway use tax and Form 2290.

The fee structure and due dates are covered in the video.

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.

For trucks operating with a combined gross vehicle weight of 75,000 pounds or more, the fee is $550.

For newly purchased trucks, the fee is due on the last day of the month following the first month of use.

The federal government distributes the funds to states for highway construction and maintenance projects.

The following documentation is required when you file your Form 2290, which can be done by mail or online:

  • Business name and address.
  • Employer identification number (EIN).
  • Vehicle identification number (VIN).
  • Taxable gross weight of your truck.
  • First used month of your truck.

Fleets with 25 or more vehicles must pay the Form 2290 online through an IRS-approved software provider. Smaller fleets have the option of paying by mailed check or money order or online. You must have an Employer Identification Number for at least 14 days before you can e-file.

The IRS offers answers to these frequently asked questions.

OOIDA can help with filing

If you want help, OOIDA Permits and Licensing Department can assist members with filing Form 2290 for a service fee. Call 800-444-5791.

OOIDA also offers an informational webpage about Form 2290 that has a 2290 HVUT Worksheet.

Also, the Association has partnered with 2290s.com to make filing Form 2290 convenient.

To take advantage of the service, access Members.2290s.com/OOIDA from any computer to file the form. You will receive your Schedule 1 in minutes and can e-file VIN corrections for free. For more information, contact 2290s.com by telephoning 909-833-2290 or emailing info@2290s.com. LL

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