Form 2290 Filing Guide for Michigan Truckers (2025)

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

Michigan Filing Requirements

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

• Who Files: Anyone registering a vehicle 55,000 lbs+ in Michigan.
• 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 Michigan SOS

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

IRP Renewals in Michigan

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

Trucking Tips for Michigan

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

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