Form 2290 Filing Guide for Delaware Truckers (2025)

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

Delaware Filing Requirements

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

• Who Files: Anyone registering a vehicle 55,000 lbs+ in Delaware.
• 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 Delaware DMV

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

IRP Renewals in Delaware

For interstate carriers based in Delaware, you'll deal with the Delaware IRP Section. 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 Delaware IRP Section to ensure the IRS system has processed your payment.

Trucking Tips for Delaware

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

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