Form 2290: who needs to file and when

Form 2290 is the annual federal Heavy Vehicle Use Tax (HVUT) return. It's required for any vehicle with a taxable gross weight of 55,000 lbs or more that operates on public highways. The result is a stamped Schedule 1, which most states require before they'll register or renew your plates.

The tax period

The HVUT tax period runs July 1 through June 30. For vehicles that were in use at the start of the tax period, Form 2290 is generally due by August 31. For a vehicle first placed in service mid-year, the deadline is the last day of the month following the first month of use.

What you need to file

• Your EIN (Employer Identification Number) — the IRS requires an EIN, not an SSN
• VIN for each vehicle
• Taxable gross weight category for each vehicle
• Month each vehicle was first used during the tax period

E-filing vs paper filing

For 25 or more vehicles, e-filing is required. For fewer vehicles, both e-filing and paper are accepted — but e-filing typically results in a faster turnaround on your stamped Schedule 1, which you need for plates.