Form 2290 Filing Guide for California Truckers (2025)

From the busy highways of Los Angeles to the routes through San Francisco, trucking is the backbone of California's economy. But before you can hit the road legally, you need to handle your federal Heavy Vehicle Use Tax (HVUT).

California Filing Requirements

While Form 2290 is a federal tax, it is strictly enforced at the state level by California.

• Who Files: Anyone registering a vehicle 55,000 lbs+ in California.
• Deadline: August 31st (or by the last day of the month following first use).
• Proof Needed: A stamped Schedule 1 (watermarked or e-file receipt).

Linking Schedule 1 to California DMV

When you go to the California DMV (or renew online) to get your tags, they will ask for your Schedule 1.

IRP Renewals in California

For interstate carriers based in California, you'll deal with the California DMV IRP Operations. They require a valid Schedule 1 for every vehicle in your fleet before issuing apportioned plates.

Pro Tip: E-file your Form 2290 at least 24 hours before your appointment at the California DMV IRP Operations to ensure the IRS system has processed your payment.

Trucking Tips for California

Whether you're hauling through San Diego or crossing state lines, keep these local tips in mind:

• Weather: Be prepared for seasonal weather changes specific to California.
• Weigh Stations: Know the locations of major weigh stations on California's interstates.
• Parking: Plan your rest stops early, especially near major hubs like Los Angeles.