Form 2290 Filing Guide for Kentucky Truckers (2025)

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

Kentucky Filing Requirements

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

• Who Files: Anyone registering a vehicle 55,000 lbs+ in Kentucky.
• 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 Kentucky Transportation Cabinet

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

IRP Renewals in Kentucky

For interstate carriers based in Kentucky, you'll deal with the Kentucky Division of Motor Carriers. 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 Kentucky Division of Motor Carriers to ensure the IRS system has processed your payment.

Trucking Tips for Kentucky

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

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