Form 2290 Filing Guide for Massachusetts Truckers (2025)

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

Massachusetts Filing Requirements

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

• Who Files: Anyone registering a vehicle 55,000 lbs+ in Massachusetts.
• 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 Massachusetts RMV

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

IRP Renewals in Massachusetts

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

Trucking Tips for Massachusetts

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

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