Owners of most heavy highway vehicles must file their federal 2290, “Heavy Highway Vehicle Use Tax Return,” by August 31 for the tax period beginning on July 1, 2018.
The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more and generally includes large trucks, truck tractors and buses. The tax is based on the weight of the vehicle and a variety of special rules apply, which are explained in the instructions to the 2290.
Though some taxpayers have the option of filing the 2290 on paper, taxpayers with 25 or more taxed vehicles must e-file their 2290. Additional information is on IRS.gov. Generally, e-filers receive their IRS-stamped Schedule 1 electronically minutes after filing. They can then print the Schedule 1 and provide it to their state department of motor vehicles.
In 2018, the IRS expects to receive almost 800,000 Forms 2290.
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